Hospital financial income and expenditure audit skills

The main content of the financial income and expenditure audit of the capital project mainly includes the audit of the financing of the construction project, the audit of the use of funds for the construction project, the audit of the accounting statements of the construction project, the audit of the financial accounts of the construction project, and other four aspects of the content.　　The first aspect of the financial income and expenditure audit of the capital construction project includes the audit of the financing of the construction project. The audit of the financing of construction projects includes the audit of capital appropriations, the audit of capital investment borrowing, the audit of other borrowing, the audit of corporate bond funds, the audit of project capital, the audit of project capital surplus, etc. The details are as follows: I. Audit of Capital Appropriations (I) Audit of Budgeted Capital Appropriations 1. Review whether the construction unit is in line with the scope of the budget appropriations.　　2, review whether the construction project has been included in the approved annual capital plan.　　3, review the construction unit to obtain the budget allocation basis is complete and legal.　　4, the audit of imported equipment and equipment transfer allocation.　　(B) the audit of self-financing infrastructure funds allocation 1, review of self-financing infrastructure funds allocation plan.　　2, review the construction unit of self-financing infrastructure funding sources.　　3, review the implementation of self-financing infrastructure funds of the construction unit.　　(C) the audit of other allocations Second, the audit of infrastructure investment borrowing (a) review the object, scope and conditions of borrowing.　　(B) review the basis for borrowing is true and complete.　　(C) Review the signing of the loan contract.　　(D) Review the use of infrastructure investment borrowing.　　(E) review the repayment of infrastructure investment loans.　　Third, the audit of other borrowings (a) the audit of domestic reserve borrowings.　　(B) the audit of working capital borrowing.　　Fourth, the audit of corporate bond funds (a) construction projects used by the source of corporate bond funds are legal, whether or not the implementation.　　(B) whether the bond funds in place in a timely manner according to the investment plan.　　(C) whether the use of construction funds compliance, there is no transfer, misappropriation, misappropriation of construction funds.　　(D) Whether the issuance and acquisition of corporate bond funds are legal and compliant.　　V. Audit of project capital VI. Audit of project capital surplus The second aspect of the financial income and expenditure audit of the capital construction project includes the audit of the use of construction project funds. Audit of the use of funds for construction projects, including the audit of equipment and materials accounting, auditing of investment accounting for construction and installation works, delivery and use of assets and funds transfer accounting audit, etc., as follows: I. Audit of accounting for equipment and materials (a) Audit of investment in equipment (b) Audit of the procurement and use of materials (c) Audit of accounting for investment in construction and installation works III. Audit of accounting (a) Audit of delivery of assets for use (b) Audit of fund write-offs Capital fund write-offs The third aspect of the audit of financial income and expenditure of capital projects includes the audit of the accounting statements of construction projects. Construction project accounting statements audit includes the following: First, the audit of the construction project fund balance sheet Second, the audit of the construction project infrastructure investment table Third, the audit of the construction project to be amortized investment schedule Fourth, the audit of the infrastructure borrowing table V, the audit of the investment package table Fourth, the audit of the financial income and expenditure of the capital project, including the audit of the financial accounts of the construction project. The audit of the financial accounts of the construction project includes the following: First, the audit of the final statement of accounts Second, the review of the content of the text specification Third, the completion of the audit of the balance of funds 1, review of the authenticity of the completion of the balance of funds.　　2, the completion of the balance of funds to deal with the legitimacy and compliance of the audit.