How to audit fixed assets and accumulated depreciation?

Depreciation is an important form of economic performance of enterprises, depreciation can be seen through the strength of the enterprise, the implementation of financial regulations, the ability of enterprises to expand reproduction, the ability of enterprises to maintain and increase the value of fixed assets, it seems that the depreciation audit can not be ignored, the audit should be carried out in accordance with the following aspects:

First, the audit of the prescribed assets

1, first of all audit Fixed assets, to see the authenticity of fixed assets, availability, value, that is, the book value of the fixed assets and the actual value of fixed assets, there is no serious gap,

2, to see whether the fixed assets in kind and the book in line with whether there is no book balance in-kind does not match the book more than the book leads to depreciation, affecting the profitability of the enterprise,

3, to Strictly trace the reasons for the lack of fixed assets, is natural damage, did not register the accounts in a timely manner, or fall into the pockets of others, disguised as enrichment;

Two, depreciation audit

1, depreciation of the way whether the right way, which should be emphasized, depreciation must be in accordance with the methods approved by the Tax Bureau, is a straight line depreciation, accelerated depreciation or incremental depreciation, decremental depreciation, because he directly Involved in the economic operation of the enterprise, and how to expand the needs of the enterprise's strength, the enterprise can not be changed without authorization;

2, depreciation methods, depreciation rates applied to compliance, for example: some enterprises have been depreciated in accordance with the practice of the fixed assets, but the fixed assets are still in use, often seen in the housing, large-scale equipment, the general are in accordance with the period of 20 years, and the reality of these assets, although the assets have been over 20 years, but the state is complete. Has been over 20 years, but the state is intact, to such equipment must be assessed for value, restart depreciation,

3, it is precisely because the depreciation of the right head, indirectly for the preservation of the value of fixed assets, value-added, enhance the vitality of the enterprise, so that the enterprise's depreciation fund is sufficient to enhance the enterprise's recapacity, therefore, the enterprise's depreciation can not be taken lightly, and at the same time, also blocked some people use fixed assets to The channel to make a mistake, a double whammy.