Process: a. New customers: Auditors obtain detailed list of fixed assets, accumulated depreciation and fixed assets impairment reserve from customers (see ZO002 for the draft), check whether the addition is correct, and check whether the form is consistent with the total report amount, general ledger and subsidiary ledger. B, old customers get the last year's papers, according to the elements of the last year's papers, fill in the new fixed assets this year, and check whether they are consistent with the subsidiary ledger, general ledger and statement schedule after completion.
When compiling and checking this table, the common problems are as follows: a, the enterprise's account books are not classified according to the classification standards in the attached table; B, enterprise classification, not in accordance with the principle of consistency, that is, the classification standards of similar assets last year and this year are inconsistent;
Tip: a, enterprises are required to classify the account books according to the classification standard of the schedule (the assets accounted for in each category are fixed, but it does not mean that they were accounted for in houses and buildings last year and will become machinery and equipment this year); B require the enterprise to handle it according to the principle of consistency, that is, compare the fixed assets of this year with the number at the end of last year. If there is any difference, ask the customer to explain the reasons or make adjustments.
Implement the fixed assets supervision plan:
(1) Among the newly added fixed assets in this period, select appropriate items, observe and check the fixed assets on the spot (if it is the first time to accept the entrustment, the corresponding procedures should be implemented at the beginning), determine whether it exists, and record the current actual use;
(2) Observe whether there are fixed assets that have been scrapped but not written off;
(3) Observe whether there are sealed or idle fixed assets;
(4) Check whether there are fixed assets that have not been recorded.
Process: a. Obtain the fixed assets ledger from the customer's equipment management department and check it with the fixed assets list of the financial department. If not, verify the wrong party and ask it to make corresponding adjustments; B, in conjunction with the customer's financial personnel and equipment management personnel, according to the name, quantity, specification and storage location of fixed assets on the ledger, make physical check (from the account to the physical object, confirm the authenticity), and randomly check some physical objects, check with the ledger (from the physical object to the account, confirm the integrity), and make inventory records; C, summarizing the inventory records, counting the inventory results and forming an inventory summary table.
Prompt: a. The ledger of the customer's equipment management department generally includes the fixed asset number, fixed asset name, quantity, specification, storage location, responsible custodian, etc. In the initial audit, it is necessary to check the subsidiary ledger with the fixed assets account, but not everyone conducts spot checks and needs to make statistics in combination with the importance and particularity of each company; B, when checking, there may be two accounts that do not correspond, mainly the name and classification. If the difference is small, try to find out the reason and check it. If there is a big difference that cannot be checked, the financial records shall prevail and be checked with the physical objects. If there are differences, all records are required; C. If participating in the final inventory of customers, the inventory list of fixed assets shall be the auditor's spot check record; If the customer makes an inventory after this date, the inventory list of fixed assets should be the auditor's inventory withdrawal record. In either case, you should get the customer's inventory table and record the relevant information in the inventory summary table, but you don't have to copy all the customer's inventory tables; D. If it is a customer who has been audited all the year round, its fixed assets inventory and spot check should mainly be new fixed assets; E, fixed assets inventory gains and losses generally do not occur frequently, such as inventory gains and losses, should find out the reasons, form a retrospective record, you can use general papers, generally should record the reasons for inventory gains and losses, how to adjust and adjust entries, and obtain relevant evidence.
Precautions: a. If the fixed assets lists of the financial and equipment management departments are inconsistent, it means that there are loopholes in customer management and there may be off-balance sheet assets, which need special attention; B. If the list of fixed assets does not conform to the physical objects, it shall be recorded on the spot and signed by all the people present. After the inventory, we should find out the reasons and make corresponding adjustments to prevent wrangling.
Check whether the ownership or control right of fixed assets belongs to the audited entity, and pay attention to whether there are "other rights";
(1) Review purchase invoices and purchase contracts. Outsourcing fixed assets such as machinery and equipment;
(2) Fixed assets of real estate refer to relevant contracts, property rights certificates, property tax bills, mortgage repayment vouchers, insurance policies and other written documents;
(3) For the fixed assets leased by financing, check the relevant financing lease contracts;
(4) transportation equipment such as automobiles, and inspection of relevant operation certificates. ;
(5) Combined with the inspection of bank loans and other related liabilities, it can be found whether there are mortgages and other guarantees for fixed assets.
Process: A, obtain the property right certificate of China in the list of fixed assets, such as real estate license, land certificate, vehicle driving license, vehicle registration certificate, etc. B. Check whether the name of the obligee on the warrant is consistent with the name of the audited entity; C. Check whether the asset-related detailed information recorded on the property right certificate is consistent with the book records; D. Pay attention to whether there are matters with limited rights such as mortgage, pledge, guarantee, seizure and freezing; If mortgage or pledge, etc. , will be reflected in the relevant warrants, or directly obtain other certificates of rights from customers, or directly go to the local real estate bureau or transportation bureau and other government public platforms to inquire about the rights of related assets (generally, the audit does not take the initiative to inquire, only special or special circumstances will inquire).