Nanyang disorderly accounts clearing audit reasonable fees, property management fees audit

The company has not carefully kept accounts for a long time, and needs to handle accounts in a timely manner when facing the inspection of the tax department. Second, the business operator is not satisfied with the original account set, and the financial accounting is full of loopholes, so the old accounts also need to be sorted out. Third, some enterprises did not keep accounts as required after establishment, but only declared taxes. However, if business operators or stakeholders want to know the actual operation of the company, they need to sort out the accounts. Fourth, the company is facing closure, and the tax department needs to check the accounts of the enterprise. At this time, the enterprise also needs to deal with the old accounts.

There is also the current account., If there are accounts receivable and accounts payable, we need to carry out a reconciliation. We need to check whether the accounts receivable and accounts payable are true or false with other personnel of the previous company. If it is true, we will keep it. Then, these historical problems of receivables and payables should be solved as soon as possible. If he is false, we should think about how to eliminate it. If the receivable cannot be collected, we will see if we can find the person. If we can't find this person, we can also do bad debts according to relevant laws and regulations.

Generally, we choose January 1 of every year, which is good. If the date cannot be January 1, then it can also be at the end of each quarter, such as June 30 or September 30.

Audit content of the balance sheet Auditors should pay attention to checking the correctness of the preparation method of the balance sheet, the integrity of the statement items, and the consistency of the items and contents reflected in the statement. (1) Check whether the balance sheet is prepared according to the subject and format specified in the accounting system, and check the articulation relationship between various items in the recalculation statement. (2) Compare the figures of each item in the current balance sheet with the period or each period to find out whether there is any significant change or abnormality; At the same time, check the articulation relationship between the balance sheet and other statements, and recheck. (3) Comprehensively check whether the balance sheet items are consistent with the general ledger account or relevant sub ledger figures, check the current amount and balance of the general ledger with the sum of the current amount and balance of each sub ledger account to which the general ledger belongs, and check whether the records between accounts are consistent. (4) The auditors should pay special attention to the above inspection. After analysis and comparison, if the amount of some items does not match the production and operation activities of the enterprise, they should check these items, trace from the general ledger account to the original voucher, and if necessary, verify the authenticity of the statement figures in combination with the correspondence of the current account, the inventory of inventory, fixed assets and other assets.

Audit contents of the cash flow statement (1) Check whether the cash flow statement is prepared in accordance with the specific accounting standards for enterprises. (2) Check whether the determination of cash equivalents is appropriate. (3) Check whether the calculation of cash inflow and outflow in business activities, investment activities and financing activities of the enterprise is complete and accurate, and whether it is consistent with the records of relevant accounting materials and statements. (4) Check whether the impact of exchange rate changes on foreign currency cash flow is correctly calculated. (5) Check whether the major investment activities and financing activities (such as long-term investment, debt repayment, etc.) that do not involve current cash receipts and payments but have an impact on the financial position or future cash flow of the enterprise are explained in the notes to the cash flow statement.

Disordered accounts refer to incorrect and untrue accounts, which are generally caused by the following reasons: 1. incorrect and untrue accounting records of business activities; 2. As many accounting accounts have been changed, they have been handled in a disorderly manner, many accounts have been entered incorrectly, and the accounting methods are inconsistent, which has led to a big loophole in the accounts; The solution is to straighten out the accounts, which is called sorting out the disordered accounts and clearing up the disordered accounts.