1. Internal control test (1) Understand and describe the internal control of the cycle, and collect and review the information and documents related to the cycle. Combined with field observation, it is described in an appropriate way. (2) procedures for verifying new fixed assets. Verify that all procedures for fixed assets are complete. Whether the authorized signature on the approval document meets the level specified in the system. Check whether the sub-ledger records are consistent with the list provided by relevant departments; Whether the acquisition cost of fixed assets meets the budget. Is there any significant difference? (3) Verify the procedures for scrapping fixed assets, obtain documents such as scrapping, selling, foreign investment and transfer of fixed assets, check whether all kinds of approval procedures on these documents are complete, check the use records of fixed assets, and determine the appropriateness of scrapping, selling, transferring and foreign investment. (4) Acceptance Report of Fixed Assets Sampling to obtain the acceptance report of fixed assets, to verify whether the acceptance department is really an independent department, whether the contents filled in the acceptance report are comprehensive, and sampling inspection can be conducted if necessary. (5) Check the setting of the fixed assets account card, and check whether the fixed assets management department and the user department have subsidiary ledger cards. No matter one thing, a card. Register changes at any time and check them with accounting records regularly. (6) Evaluate the internal control of fixed assets business.
Please accept it, thank you!