; Identification of accounting accounting of false documents
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Identification of accounting accounting of false documents


  • pg 1
									False identification documents of accounting accounting of

  certificate of false accounting
  in the audit process, auditors often find that some units and departments for certain
purposes, fictitious economic activities, bogus accounting documents, and then false
  1, identification of false accounting documents, ensuring the quality of audit work is
of great significance.
  first false accounting documents are false accounting information and basis for the
basic components.
  second is to hide behind false accounting documents significant irregularities or
significant criminal law issues clues, attention should be paid in audit and
investigation of false accounting documents and identification.
  third is the auditor of the false accounting documents of identification relations audit
quality and audit risk control, and therefore the practice of audit work, we must attach
importance to the false accounting documents of identification and investigation.
  2, false accounting documents for the purpose, to grasp the characteristics of false
accounting documents. Discipline, law, violations of false accounting documents unit
or department purpose:
  First conceal profits, with tax evasion false documents to inflate the cost of
production. Such as fraud to increase payroll costs. Or the financial regulations,
accounting systems can not be converted into invoices for reimbursement of the cost
of transportation may enter, repair, Audit & other invoices.
  second is the profit target for the completion of false documents to inflate profits.
Such as sales invoices issued at random, bogus sales, which inflated accounts
  third is issued cash in a variety of false invoices, for a variety of non-compliance
  fourth is to invest state funds into a personal stake in the limited liability company,
from which to seek private interests, and false evidence. Or buy the assets of its
subordinate units to get the invoice to do administrative or state-owned enterprises
account for reimbursement.
  5 is the formation of small groups of accounts, or embezzle public funds to create
false evidence. Shows that false accounting documents is the enemy of the audit,
auditors must be able to do on the false accounting documents were correctly
recognized. The false accounting documents to identify the characteristics necessary
to master it.
  false documents features:
  first evidence of the date, quantity, unit, unit price, variety, size, recipient, fill in
non-standard, or simply do not fill in, usually an integer value, to close seal unit shall
not clear.
  second, date and invoice number does not match a row, with a unit out of the same
invoice, the date the first number is in the post, but the numbers after the date in the
  third, wages, bonuses or other kinds of subsidy recipients form signed writing about,
or more than one generation of leaders, or the personnel department issued payroll
wage and the actual payment of the financial sector payroll discrepancies.
  fourth is the content of invoices corresponding to the subject right way.
  5 is the large number of invoices and does not match the unit's normal business.
  6 is the approval process is not complete, some financial officers to approve, some
people without the managers approval only, no storage expertise to purchase items
such acceptance signature.
  7 is the content, amount, time, income, expenditure and contrary to general common
  three methods of identification of false accounting documents.
  first in ideas, the auditors should be sensitive to boldly assume that by virtue of
professional associations, and to focus carefully review the evidence, not many other
reasons for data impatient, confident that their lot in mind to remember to know if
access to audit state, before and after natural association, fuse, the effect will be better.
  second is to have access to a large number of documents in focus. Should be
determined well to examination and audit sampling and other methods, the actual
situation according to flexibility. In general, fewer credentials and of time allowed, it
can examine each one; if the evidence has a larger number and time permitting, can be
focused on audit, focusing on audit time and money, time, the focus should be on the
end of the year or the units of the month before and after the major issues; amount of
focus should be on a continuous, large, of a few add on a large integer.
  third is through the audit found some evidence in question was conducted after a
system check.
  first, direct verification inquiry. That is directly to the Finance, handling, processing
personnel and associated personnel to ask questions, make its interpretation, until the
lifting of doubtful date, but please do not say, as much as possible for when looking
for a breakthrough, a certificate signed by an economic business may knowingly may
also be aware of, especially false credentials, before whom, then whom can only be a
flexible deal, but one thing must be done, ask a separate check.
  second visit, discussion may wish to check the spot evidence. That is targeted visits
to the unit or to find the personnel discussion, to gain first-hand information, often can
have a multiplier effect.
  third card, and material verification. Is suspected in accordance with the certificate
on the date marked, name, size, quantity, price to see in-kind, to see whether it is true,
check the buyer or seller can be divided into, no matter which side the same check
number should be in check before the mind of check to have a certain kind of
understanding, to prevent mistaken identity.
  fourth, more approved. Is to be disbursed as stated in the certificate of suspicious
items, amount and the year before, the month before and about the amount of units in
the occurrence of similar projects accounted for comparison to reveal the truth about
the false accounting documents. When necessary, ask the professionals, the light of
the relevant standards formulated by the state to determine.
  fifth, fast, direct, lose no time in extending the audit or investigation. /

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