Fixed asset audit is the fixed asset purchase, use, depreciation, real number, transfer, scrap, cleanup audit.
The main content of the fixed asset audit:
1, check the reasonableness and legality of the purchase and construction of fixed assets, the source of funds for investment, as well as the feasibility and economic efficiency.
2. Check the actual cost and present value of fixed assets purchased and constructed. Determine the accuracy of the actual cost of fixed assets.
3, check the actual effectiveness of the purchase and use of fixed assets, check the actual production capacity and utilization of fixed assets purchased.
4, check the accuracy of depreciation of fixed assets and depreciation fund provision.
5, check the actual number and ownership of fixed assets.?
6, check the accuracy of the sale, transfer and retirement of fixed assets. Check the compliance of fixed asset realization income and liquidation cost expenditure.?
7. Investigate and evaluate whether the internal control system for fixed assets is sound and effective.
Expanded Information:
Purpose of Fixed Asset Audit
1. Determine whether the internal control system of fixed assets control system is sound and effective;
2. Determine whether the physical existence and operating condition of fixed assets are good;
3. Examine whether the auditee's ownership of fixed assets is subject to liens and other limitations;
4. Examine whether the valuation method of fixed assets is appropriate;
5. Determine whether the depreciation policy and accounting treatment of fixed assets are in accordance with the provisions of accounting standards and are consistent with prior years;
6. Review the appropriateness of the accounting treatment of fixed asset transactions and the appropriateness of the disclosure of fixed assets and depreciation on the accounting statements.
Baidu Encyclopedia - Fixed Asset Audit