Audit should be focused on: 1 Audit the subsidiary ledger of foreign investment, prepare the subsidiary ledger of foreign investment and check it with the general ledger and subsidiary ledger of enterprise's foreign investment to determine whether the account table and account facts are consistent;
2. Review whether all kinds of foreign investment contracts and agreements are valid, and whether the investment amount agreed in the contracts and agreements is consistent with the investment amount recorded in the accounts;
3 review whether the investment income is obtained according to the provisions of the contract and agreement, whether it is recorded in the account in time, and whether there are illegal acts other than transferring out of the account;
4. Whether the recovery, sale or transfer of long-term investment has been approved or authorized, whether the price of sale and transfer is reasonable, whether the money obtained is recorded in time, whether the corresponding investment account has been written off, and whether the difference in amount has been treated as investment profit or loss;
5. Review the feasibility report of long-term investment, relevant meeting minutes and other materials, check whether the investment projects have been scientifically demonstrated and fully discussed collectively, and whether individual business leaders decide the investment projects without authorization, so as to determine the economic responsibilities that business leaders should bear.
Investment projects that have not reflected the investment income for a long time in the enterprise's books should be the key inspection objects of the audit. If necessary, evidence should be obtained from other places to find out the truth and whether there are problems such as potential investment losses, transfer gains or operating losses caused by the normal operation of investment projects.