How Much Inspection Does Accounting Need To Receive?

In April, the reason why the grass and trees were fragrant and pleasant, except for the pleasant weather in spring, came out of the annual report, and the auditors no longer harassed them.

All accountants face large and small audits and inspections. Companies are a little better. Accounting related inspections involving large enterprises are too much. Proper reception and inspection will soon become a basic skill for enterprise accounting.

Take a little inventory, a small enterprise may receive inspection:

1. annual report audit

If it is a listed company, this is a major event, spanning two weeks or even two months. The company sends a special reception group to provide all kinds of information and answer all kinds of strange questions. The preliminary hearing will take place in 11-12 months. The withdrawal will take place roughly in mid March.

2. semi annual review

The annual report is better than the annual report. audit The workload should be a little less, but at least the information should be prepared.

3. quarterly review or agreement procedure

No way. Who let you be a listed company? The annual report just ended, the quarterly report began. Otherwise, the finance department should set up a special report post. The audit of quarterly reports usually lasts a week or more in mid April.

4. outgoing audit

　　 enterprise Or don't change the boss's good. Once it is changed, the accountants will prepare for the departure audit. This is often carried out by a superior audit department or an external firm, which lasts for a week or a month, depending on the size of the enterprise, the length of the term of office, and the detail of the audit report requested by the superior.

5. tax audit

After the annual report comes out, we need to do tax audit, hire a special tax office, and provide the information provided by the annual audit.

Six Taxation Audit

Land tax is not just collecting money. People have management functions. As long as your company is big enough or famous enough in the area, or fail to get the trust of the tax bureau in tax payment, the tax inspector may come to the company. Income tax, value-added tax and business tax are likely to be examined. VAT inspection is often caused by non-standard use of VAT invoices by suppliers or customers.

7. statistical examination

Many financial data in statistics, as long as your company is large enough in the area or famous enough, the Bureau of statistics is likely to spot it. In Beijing, this kind of inspection is important. If the data is wrong, it will lead to a fine.

8. high tech audit

To apply for or maintain high and new qualifications, an enterprise has to go through auditing. A specialized firm will collect large amounts of data and data and work hard for 1-2 weeks.

9. internal control check

Anyone who has done internal control knows that self test, higher level test and auditor test are required for at least one month each year.

Other inspections, though small or frequent, are worth noting. For example:

10. bank inquiry

With the increasing risk of loans, it is not time to compile a bank statement. Banks collect business reports and they want to see them. Not only does it look, it often asks for explanations: why do your other receivables change so much?

11. capital verification

We need to see the strength and importance of our superiors. This kind of examination can be deeply absorbed by the bones, and it can be cut off from scratch, which is closely related to the size of the enterprise.

12. property inspection

It is usually done by the enterprise itself or by the higher authorities. It is the same as the capital verification.

13. accounting basic work check

The company is bigger, often the superior financial department is not at ease with the subordinates. This kind of inspection will be done from time to time, which will be good for the quality of accounting work.

14. special audit

There are many names, depending on the preference of the superior or the supervisor. Different industries also involve different matters.

When the accountants receive the audit check, they must find out the strength of the rewards and punishments after examination. We do not pay much attention to rewards and punishments. We must attach great importance to rewards and punishments, even to performance appraisal. In terms of reception, if it is a superior unit, it is necessary to have an atmosphere of harmony so as to explore problems. If it is the flow of the tax bureau, it is even more respectful. If an external certified public accountant is to check, there is no need to be too hospitable. Experience shows that the more abundant the hospitality is, the more doubt the auditor will have. An accountant once complained that CPA came to the audit. I took them out to the restaurant every day, accompanied them to drink, and they were still struggling to pick holes. The standard answer to this complaint is: who asked you to eat and drink with you every day?