[財(cái)務(wù)管理]內(nèi)部審計(jì)實(shí)務(wù)手冊(cè)業(yè)務(wù)篇20101213

1、 機(jī)密安徽省農(nóng)村合作金融機(jī)構(gòu)內(nèi)部審計(jì)實(shí)務(wù)手冊(cè)Internal Auditing practice handbook業(yè)務(wù)篇(第一稿) 安徽省農(nóng)村信用社聯(lián)合社審計(jì)稽核處2010-04-02文檔編碼文檔名稱內(nèi)部審計(jì)實(shí)務(wù)手冊(cè)業(yè)務(wù)篇閱讀對(duì)象文檔目標(biāo)初版編者初版審核交付審核文檔歷史修改記錄序號(hào)版本號(hào)日期編者姓名備注120210402朱道榮、許興鵬、陳芳、桂陽、楊立新、郝磊、王志祥、王玉龍、薛蓮23456789文檔信息 目 錄 TOC o 1-3 h z u HYPERLINK l _Toc270343292 1信貸業(yè)務(wù)審計(jì)許興鵬 PAGEREF _Toc270343292 h 15 HYPERLINK l

2、 _Toc270343293 信貸業(yè)務(wù)審計(jì)目標(biāo) PAGEREF _Toc270343293 h 15 HYPERLINK l _Toc270343294 信貸業(yè)務(wù)審計(jì)的根本內(nèi)容 PAGEREF _Toc270343294 h 16 HYPERLINK l _Toc270343295 貸款業(yè)務(wù)內(nèi)部控制審計(jì) PAGEREF _Toc270343295 h 22 HYPERLINK l _Toc270343296 貸款業(yè)務(wù)內(nèi)部控制的構(gòu)成要素 PAGEREF _Toc270343296 h 23 HYPERLINK l _Toc270343297 貸款業(yè)務(wù)內(nèi)部控制審計(jì)要點(diǎn) PAGEREF _Toc27

3、0343297 h 24 HYPERLINK l _Toc270343298 貸款業(yè)務(wù)操作規(guī)程審計(jì) PAGEREF _Toc270343298 h 27 HYPERLINK l _Toc270343299 貸款申請(qǐng)與調(diào)查審計(jì) PAGEREF _Toc270343299 h 27 HYPERLINK l _Toc270343300 貸款授信與審批審計(jì) PAGEREF _Toc270343300 h 32 HYPERLINK l _Toc270343301 貸款協(xié)議與發(fā)放審計(jì) PAGEREF _Toc270343301 h 36 HYPERLINK l _Toc270343302 貸款資金支付管理

4、審計(jì) PAGEREF _Toc270343302 h 42 HYPERLINK l _Toc270343303 貸款沖正、修改業(yè)務(wù)審計(jì) PAGEREF _Toc270343303 h 43 HYPERLINK l _Toc270343304 貸款貸后檢查審計(jì) PAGEREF _Toc270343304 h 45 HYPERLINK l _Toc270343305 貸款占用形態(tài)審計(jì) PAGEREF _Toc270343305 h 49 HYPERLINK l _Toc270343306 貸款展期審計(jì) PAGEREF _Toc270343306 h 61 HYPERLINK l _Toc27034

5、3307 貸款收回審計(jì) PAGEREF _Toc270343307 h 62 HYPERLINK l _Toc270343308 呆賬貸款核銷審計(jì) PAGEREF _Toc270343308 h 65 HYPERLINK l _Toc270343309 貸款檔案審計(jì) PAGEREF _Toc270343309 h 76 HYPERLINK l _Toc270343310 貸款業(yè)務(wù)種類審計(jì) PAGEREF _Toc270343310 h 78 HYPERLINK l _Toc270343311 信用貸款審計(jì) PAGEREF _Toc270343311 h 78 HYPERLINK l _Toc2

6、70343312 保證貸款審計(jì) PAGEREF _Toc270343312 h 83 HYPERLINK l _Toc270343313 抵押貸款審計(jì) PAGEREF _Toc270343313 h 92 HYPERLINK l _Toc270343314 質(zhì)押貸款審計(jì) PAGEREF _Toc270343314 h 115 HYPERLINK l _Toc270343315 工程貸款審計(jì) PAGEREF _Toc270343315 h 124 HYPERLINK l _Toc270343316 助學(xué)貸款 PAGEREF _Toc270343316 h 127 HYPERLINK l _Toc

7、270343317 社團(tuán)貸款審計(jì) PAGEREF _Toc270343317 h 131 HYPERLINK l _Toc270343318 貼現(xiàn)審計(jì) PAGEREF _Toc270343318 h 133 HYPERLINK l _Toc270343319 檢查依據(jù) PAGEREF _Toc270343319 h 135 HYPERLINK l _Toc270343320 2非信貸資產(chǎn)業(yè)務(wù)審計(jì)楊立新 PAGEREF _Toc270343320 h 137 HYPERLINK l _Toc270343321 存放款項(xiàng)審計(jì) PAGEREF _Toc270343321 h 137 HYPERLIN

8、K l _Toc270343322 概述 PAGEREF _Toc270343322 h 137 HYPERLINK l _Toc270343323 內(nèi)部控制制度建設(shè)及執(zhí)行 PAGEREF _Toc270343323 h 137 HYPERLINK l _Toc270343324 經(jīng)營(yíng)合規(guī)性 PAGEREF _Toc270343324 h 137 HYPERLINK l _Toc270343325 業(yè)務(wù)合規(guī)性 PAGEREF _Toc270343325 h 138 HYPERLINK l _Toc270343326 監(jiān)督檢查 PAGEREF _Toc270343326 h 138 HYPERL

9、INK l _Toc270343327 檢查依據(jù) PAGEREF _Toc270343327 h 138 HYPERLINK l _Toc270343328 專項(xiàng)央行票據(jù)、央行扶持資金審計(jì) PAGEREF _Toc270343328 h 139 HYPERLINK l _Toc270343329 概述 PAGEREF _Toc270343329 h 139 HYPERLINK l _Toc270343330 專項(xiàng)央行票據(jù)、央行扶持資金帳務(wù)核對(duì) PAGEREF _Toc270343330 h 139 HYPERLINK l _Toc270343331 專項(xiàng)央行票據(jù)、央行扶持資金帳務(wù)核算 PAGE

10、REF _Toc270343331 h 140 HYPERLINK l _Toc270343332 檢查依據(jù) PAGEREF _Toc270343332 h 140 HYPERLINK l _Toc270343333 撥付營(yíng)運(yùn)資金審計(jì) PAGEREF _Toc270343333 h 140 HYPERLINK l _Toc270343334 概述 PAGEREF _Toc270343334 h 140 HYPERLINK l _Toc270343335 帳務(wù)核算 PAGEREF _Toc270343335 h 140 HYPERLINK l _Toc270343336 檢查依據(jù) PAGEREF

11、 _Toc270343336 h 141 HYPERLINK l _Toc270343337 調(diào)拆出營(yíng)運(yùn)資金審計(jì) PAGEREF _Toc270343337 h 141 HYPERLINK l _Toc270343338 概述 PAGEREF _Toc270343338 h 141 HYPERLINK l _Toc270343339 內(nèi)部控制制度建設(shè) PAGEREF _Toc270343339 h 141 HYPERLINK l _Toc270343340 調(diào)拆出營(yíng)運(yùn)資金合規(guī)性 PAGEREF _Toc270343340 h 141 HYPERLINK l _Toc270343341 調(diào)拆出營(yíng)

12、運(yùn)資金會(huì)計(jì)核算 PAGEREF _Toc270343341 h 142 HYPERLINK l _Toc270343342 檢查依據(jù) PAGEREF _Toc270343342 h 142 HYPERLINK l _Toc270343343 呆賬準(zhǔn)備審計(jì) PAGEREF _Toc270343343 h 142 HYPERLINK l _Toc270343344 概述 PAGEREF _Toc270343344 h 142 HYPERLINK l _Toc270343345 呆帳準(zhǔn)備帳務(wù)核對(duì) PAGEREF _Toc270343345 h 143 HYPERLINK l _Toc27034334

13、6 呆帳準(zhǔn)備帳務(wù)核算 PAGEREF _Toc270343346 h 143 HYPERLINK l _Toc270343347 檢查依據(jù) PAGEREF _Toc270343347 h 144 HYPERLINK l _Toc270343348 應(yīng)收利息審計(jì) PAGEREF _Toc270343348 h 144 HYPERLINK l _Toc270343349 概述 PAGEREF _Toc270343349 h 144 HYPERLINK l _Toc270343350 應(yīng)收利息帳務(wù)核算 PAGEREF _Toc270343350 h 144 HYPERLINK l _Toc27034

14、3351 應(yīng)收利息的核銷 PAGEREF _Toc270343351 h 145 HYPERLINK l _Toc270343352 檢查依據(jù) PAGEREF _Toc270343352 h 145 HYPERLINK l _Toc270343353 應(yīng)收再貼現(xiàn)、轉(zhuǎn)貼現(xiàn)款項(xiàng)審計(jì) PAGEREF _Toc270343353 h 145 HYPERLINK l _Toc270343354 概述 PAGEREF _Toc270343354 h 145 HYPERLINK l _Toc270343355 應(yīng)收再貼現(xiàn)、轉(zhuǎn)貼現(xiàn)款項(xiàng)帳務(wù) PAGEREF _Toc270343355 h 146 HYPERLI

15、NK l _Toc270343356 檢查依據(jù) PAGEREF _Toc270343356 h 146 HYPERLINK l _Toc270343357 其他應(yīng)收款審計(jì) PAGEREF _Toc270343357 h 146 HYPERLINK l _Toc270343358 概述 PAGEREF _Toc270343358 h 146 HYPERLINK l _Toc270343359 其他應(yīng)收款的全面性、真實(shí)性 PAGEREF _Toc270343359 h 146 HYPERLINK l _Toc270343360 其他應(yīng)收款列支范圍 PAGEREF _Toc270343360 h 1

16、47 HYPERLINK l _Toc270343361 審計(jì)其他應(yīng)收款審批程序 PAGEREF _Toc270343361 h 147 HYPERLINK l _Toc270343362 審計(jì)其他應(yīng)收款賬戶管理 PAGEREF _Toc270343362 h 148 HYPERLINK l _Toc270343363 審計(jì)其他應(yīng)收款催收、清理 PAGEREF _Toc270343363 h 148 HYPERLINK l _Toc270343364 審計(jì)其他應(yīng)收款內(nèi)控建設(shè) PAGEREF _Toc270343364 h 148 HYPERLINK l _Toc270343365 檢查依據(jù) P

17、AGEREF _Toc270343365 h 149 HYPERLINK l _Toc270343366 委托及代理資產(chǎn)業(yè)務(wù)審計(jì) PAGEREF _Toc270343366 h 149 HYPERLINK l _Toc270343367 概述 PAGEREF _Toc270343367 h 149 HYPERLINK l _Toc270343368 委托及代理資產(chǎn)業(yè)務(wù)的合規(guī)性 PAGEREF _Toc270343368 h 149 HYPERLINK l _Toc270343369 委托及代理資產(chǎn)業(yè)務(wù)核算的準(zhǔn)確性 PAGEREF _Toc270343369 h 150 HYPERLINK l

18、_Toc270343370 檢查依據(jù) PAGEREF _Toc270343370 h 150 HYPERLINK l _Toc270343371 短期投資審計(jì) PAGEREF _Toc270343371 h 150 HYPERLINK l _Toc270343372 概述 PAGEREF _Toc270343372 h 150 HYPERLINK l _Toc270343373 短期投資的合規(guī)性 PAGEREF _Toc270343373 h 151 HYPERLINK l _Toc270343374 短期投資核算準(zhǔn)確性 PAGEREF _Toc270343374 h 151 HYPERLIN

19、K l _Toc270343375 檢查依據(jù) PAGEREF _Toc270343375 h 151 HYPERLINK l _Toc270343376 長(zhǎng)期投資審計(jì) PAGEREF _Toc270343376 h 151 HYPERLINK l _Toc270343377 概述 PAGEREF _Toc270343377 h 152 HYPERLINK l _Toc270343378 長(zhǎng)期投資的合規(guī)性 PAGEREF _Toc270343378 h 152 HYPERLINK l _Toc270343379 長(zhǎng)期投資核算的準(zhǔn)確性 PAGEREF _Toc270343379 h 152 HYP

20、ERLINK l _Toc270343380 檢查依據(jù) PAGEREF _Toc270343380 h 152 HYPERLINK l _Toc270343381 入股聯(lián)社資金審計(jì) PAGEREF _Toc270343381 h 153 HYPERLINK l _Toc270343382 概述 PAGEREF _Toc270343382 h 153 HYPERLINK l _Toc270343383 入股聯(lián)社資金帳務(wù)核算 PAGEREF _Toc270343383 h 153 HYPERLINK l _Toc270343384 檢查依據(jù) PAGEREF _Toc270343384 h 153

21、HYPERLINK l _Toc270343385 固定資產(chǎn)審計(jì) PAGEREF _Toc270343385 h 153 HYPERLINK l _Toc270343386 概述 PAGEREF _Toc270343386 h 153 HYPERLINK l _Toc270343387 內(nèi)部控制制度的建設(shè) PAGEREF _Toc270343387 h 154 HYPERLINK l _Toc270343388 內(nèi)部控制制度的執(zhí)行 PAGEREF _Toc270343388 h 154 HYPERLINK l _Toc270343389 固定資產(chǎn)增加合規(guī)性 PAGEREF _Toc270343

22、389 h 154 HYPERLINK l _Toc270343390 固定資產(chǎn)減少合規(guī)性 PAGEREF _Toc270343390 h 155 HYPERLINK l _Toc270343391 固定資產(chǎn)修理合規(guī)性 PAGEREF _Toc270343391 h 156 HYPERLINK l _Toc270343392 固定資產(chǎn)折舊合規(guī)性 PAGEREF _Toc270343392 h 156 HYPERLINK l _Toc270343393 固定資產(chǎn)實(shí)物管理 PAGEREF _Toc270343393 h 156 HYPERLINK l _Toc270343394 檢查依據(jù) PAGE

23、REF _Toc270343394 h 157 HYPERLINK l _Toc270343395 累計(jì)折舊審計(jì) PAGEREF _Toc270343395 h 157 HYPERLINK l _Toc270343396 概述 PAGEREF _Toc270343396 h 157 HYPERLINK l _Toc270343397 審計(jì)固定資產(chǎn)折舊計(jì)提范圍 PAGEREF _Toc270343397 h 157 HYPERLINK l _Toc270343398 審計(jì)固定資產(chǎn)折舊方法和折舊額 PAGEREF _Toc270343398 h 158 HYPERLINK l _Toc270343

24、399 審計(jì)固定資產(chǎn)折舊帳務(wù)核算 PAGEREF _Toc270343399 h 158 HYPERLINK l _Toc270343400 檢查依據(jù) PAGEREF _Toc270343400 h 158 HYPERLINK l _Toc270343401 固定資產(chǎn)清理審計(jì) PAGEREF _Toc270343401 h 158 HYPERLINK l _Toc270343402 概述 PAGEREF _Toc270343402 h 158 HYPERLINK l _Toc270343403 審計(jì)固定資產(chǎn)清理合規(guī)性 PAGEREF _Toc270343403 h 159 HYPERLINK

25、l _Toc270343404 審計(jì)固定資產(chǎn)清理帳務(wù)核算的合規(guī)性 PAGEREF _Toc270343404 h 159 HYPERLINK l _Toc270343405 檢查依據(jù) PAGEREF _Toc270343405 h 159 HYPERLINK l _Toc270343406 在建工程審計(jì) PAGEREF _Toc270343406 h 159 HYPERLINK l _Toc270343407 概述 PAGEREF _Toc270343407 h 159 HYPERLINK l _Toc270343408 在建工程的合規(guī)性 PAGEREF _Toc270343408 h 159

26、 HYPERLINK l _Toc270343409 檢查依據(jù) PAGEREF _Toc270343409 h 160 HYPERLINK l _Toc270343410 無形資產(chǎn)審計(jì) PAGEREF _Toc270343410 h 160 HYPERLINK l _Toc270343411 概述 PAGEREF _Toc270343411 h 160 HYPERLINK l _Toc270343412 內(nèi)部控制制度的建設(shè) PAGEREF _Toc270343412 h 160 HYPERLINK l _Toc270343413 內(nèi)部控制制度的執(zhí)行 PAGEREF _Toc270343413

27、h 161 HYPERLINK l _Toc270343414 審計(jì)無形資產(chǎn)的攤銷 PAGEREF _Toc270343414 h 161 HYPERLINK l _Toc270343415 審計(jì)無形資產(chǎn)的處置 PAGEREF _Toc270343415 h 161 HYPERLINK l _Toc270343416 檢查依據(jù) PAGEREF _Toc270343416 h 161 HYPERLINK l _Toc270343417 遞延資產(chǎn)審計(jì) PAGEREF _Toc270343417 h 162 HYPERLINK l _Toc270343418 概述 PAGEREF _Toc27034

28、3418 h 162 HYPERLINK l _Toc270343419 內(nèi)部控制制度的建設(shè) PAGEREF _Toc270343419 h 162 HYPERLINK l _Toc270343420 內(nèi)部控制制度的執(zhí)行 PAGEREF _Toc270343420 h 162 HYPERLINK l _Toc270343421 審計(jì)遞延資產(chǎn)業(yè)務(wù)的合規(guī)性 PAGEREF _Toc270343421 h 163 HYPERLINK l _Toc270343422 檢查依據(jù) PAGEREF _Toc270343422 h 163 HYPERLINK l _Toc270343423 待處理抵債資產(chǎn)審計(jì)

29、 PAGEREF _Toc270343423 h 163 HYPERLINK l _Toc270343424 概述 PAGEREF _Toc270343424 h 163 HYPERLINK l _Toc270343425 內(nèi)部控制制度的建設(shè) PAGEREF _Toc270343425 h 163 HYPERLINK l _Toc270343426 內(nèi)部控制制度的執(zhí)行 PAGEREF _Toc270343426 h 164 HYPERLINK l _Toc270343427 抵債資產(chǎn)接收 PAGEREF _Toc270343427 h 164 HYPERLINK l _Toc270343428

30、 抵債資產(chǎn)處置 PAGEREF _Toc270343428 h 164 HYPERLINK l _Toc270343429 抵債資產(chǎn)帳務(wù)核算 PAGEREF _Toc270343429 h 165 HYPERLINK l _Toc270343430 審計(jì)抵債資產(chǎn)風(fēng)險(xiǎn)及損失 PAGEREF _Toc270343430 h 165 HYPERLINK l _Toc270343431 檢查依據(jù) PAGEREF _Toc270343431 h 165 HYPERLINK l _Toc270343432 審計(jì)待處理財(cái)產(chǎn)損益 PAGEREF _Toc270343432 h 165 HYPERLINK l

31、_Toc270343433 概述 PAGEREF _Toc270343433 h 166 HYPERLINK l _Toc270343434 待處理財(cái)產(chǎn)損益帳務(wù)核算 PAGEREF _Toc270343434 h 166 HYPERLINK l _Toc270343435 檢查依據(jù) PAGEREF _Toc270343435 h 166 HYPERLINK l _Toc270343436 3存款業(yè)務(wù)審計(jì)桂陽、郝磊 PAGEREF _Toc270343436 h 167 HYPERLINK l _Toc270343437 存款業(yè)務(wù)審計(jì)目標(biāo) PAGEREF _Toc270343437 h 167

32、HYPERLINK l _Toc270343438 存款業(yè)務(wù)審計(jì)的主要內(nèi)容 PAGEREF _Toc270343438 h 167 HYPERLINK l _Toc270343439 存款業(yè)務(wù)內(nèi)部控制的評(píng)價(jià) PAGEREF _Toc270343439 h 169 HYPERLINK l _Toc270343440 存款業(yè)務(wù)內(nèi)控制度的構(gòu)成要素 PAGEREF _Toc270343440 h 169 HYPERLINK l _Toc270343441 存款業(yè)務(wù)內(nèi)部控制審計(jì)要點(diǎn) PAGEREF _Toc270343441 h 171 HYPERLINK l _Toc270343442 存款業(yè)務(wù)流程審

33、計(jì) PAGEREF _Toc270343442 h 174 HYPERLINK l _Toc270343443 開戶 PAGEREF _Toc270343443 h 174 HYPERLINK l _Toc270343444 續(xù)存 PAGEREF _Toc270343444 h 178 HYPERLINK l _Toc270343445 支取 PAGEREF _Toc270343445 h 180 HYPERLINK l _Toc270343446 提前支取 PAGEREF _Toc270343446 h 183 HYPERLINK l _Toc270343447 掛失、撤掛、解掛 PAGER

34、EF _Toc270343447 h 184 HYPERLINK l _Toc270343448 密碼修改、重置 PAGEREF _Toc270343448 h 186 HYPERLINK l _Toc270343449 抹賬、錯(cuò)賬沖正 PAGEREF _Toc270343449 h 186 HYPERLINK l _Toc270343450 查詢、凍結(jié)、扣劃 PAGEREF _Toc270343450 h 187 HYPERLINK l _Toc270343451 銷戶 PAGEREF _Toc270343451 h 189 HYPERLINK l _Toc270343452 存款業(yè)務(wù)品種審

35、計(jì) PAGEREF _Toc270343452 h 190 HYPERLINK l _Toc270343453 活期儲(chǔ)蓄存款 PAGEREF _Toc270343453 h 190 HYPERLINK l _Toc270343454 定期儲(chǔ)蓄存款 PAGEREF _Toc270343454 h 191 HYPERLINK l _Toc270343455 教育儲(chǔ)蓄存款 PAGEREF _Toc270343455 h 192 HYPERLINK l _Toc270343456 活期對(duì)公存款 PAGEREF _Toc270343456 h 194 HYPERLINK l _Toc270343457

36、定期對(duì)公存款 PAGEREF _Toc270343457 h 196 HYPERLINK l _Toc270343458 通知存款 PAGEREF _Toc270343458 h 197 HYPERLINK l _Toc270343459 協(xié)定存款 PAGEREF _Toc270343459 h 198 HYPERLINK l _Toc270343460 保證金存款 PAGEREF _Toc270343460 h 199 HYPERLINK l _Toc270343461 其他存款 PAGEREF _Toc270343461 h 200 HYPERLINK l _Toc270343462 通存

37、通兌業(yè)務(wù) PAGEREF _Toc270343462 h 201 HYPERLINK l _Toc270343463 代收代發(fā)業(yè)務(wù) PAGEREF _Toc270343463 h 201 HYPERLINK l _Toc270343464 主要參考依據(jù) PAGEREF _Toc270343464 h 203 HYPERLINK l _Toc270343465 4非存款負(fù)債業(yè)務(wù)審計(jì)桂陽、郝磊 PAGEREF _Toc270343465 h 204 HYPERLINK l _Toc270343466 借入資金業(yè)務(wù)審計(jì) PAGEREF _Toc270343466 h 204 HYPERLINK l

38、_Toc270343467 概述 PAGEREF _Toc270343467 h 204 HYPERLINK l _Toc270343468 辦理拆入資金業(yè)務(wù)是否經(jīng)上級(jí)行社的有效授權(quán) PAGEREF _Toc270343468 h 204 HYPERLINK l _Toc270343469 拆入資金來源是否合規(guī) PAGEREF _Toc270343469 h 204 HYPERLINK l _Toc270343470 拆入資金規(guī)模是否適度 PAGEREF _Toc270343470 h 205 HYPERLINK l _Toc270343471 向央行借款是否符合條件 PAGEREF _Toc

39、270343471 h 205 HYPERLINK l _Toc270343472 借入資金利率、期限是否合規(guī) PAGEREF _Toc270343472 h 205 HYPERLINK l _Toc270343473 借入資金用途是否合規(guī) PAGEREF _Toc270343473 h 206 HYPERLINK l _Toc270343474 有無利用拆入資金帳外經(jīng)營(yíng) PAGEREF _Toc270343474 h 206 HYPERLINK l _Toc270343475 拆入資金有無人為調(diào)賬情況 PAGEREF _Toc270343475 h 207 HYPERLINK l _Toc2

40、70343476 拆入資金有無擴(kuò)大核算范圍 PAGEREF _Toc270343476 h 207 HYPERLINK l _Toc270343477 拆入資金利息支付合規(guī)性 PAGEREF _Toc270343477 h 207 HYPERLINK l _Toc270343478 應(yīng)付利息審計(jì) PAGEREF _Toc270343478 h 207 HYPERLINK l _Toc270343479 概述 PAGEREF _Toc270343479 h 207 HYPERLINK l _Toc270343480 應(yīng)付利息核算內(nèi)容是否真實(shí)、計(jì)提是否準(zhǔn)確 PAGEREF _Toc27034348

41、0 h 208 HYPERLINK l _Toc270343481 應(yīng)付利息支出是否合規(guī) PAGEREF _Toc270343481 h 208 HYPERLINK l _Toc270343482 應(yīng)付利息會(huì)計(jì)核算是否正確 PAGEREF _Toc270343482 h 209 HYPERLINK l _Toc270343483 其他應(yīng)付款審計(jì) PAGEREF _Toc270343483 h 209 HYPERLINK l _Toc270343484 概述 PAGEREF _Toc270343484 h 209 HYPERLINK l _Toc270343485 其他應(yīng)付款核算內(nèi)容是否合規(guī) P

42、AGEREF _Toc270343485 h 209 HYPERLINK l _Toc270343486 其他應(yīng)付款掛賬審批手續(xù)是否完善 PAGEREF _Toc270343486 h 210 HYPERLINK l _Toc270343487 其他應(yīng)付款掛賬的處置是否合規(guī) PAGEREF _Toc270343487 h 210 HYPERLINK l _Toc270343488 其他應(yīng)付款核算是否正確 PAGEREF _Toc270343488 h 210 HYPERLINK l _Toc270343489 應(yīng)付工資審計(jì) PAGEREF _Toc270343489 h 211 HYPERLI

43、NK l _Toc270343490 概述 PAGEREF _Toc270343490 h 211 HYPERLINK l _Toc270343491 應(yīng)付工資核算內(nèi)容真實(shí)性 PAGEREF _Toc270343491 h 211 HYPERLINK l _Toc270343492 應(yīng)付工資支出是否合規(guī) PAGEREF _Toc270343492 h 211 HYPERLINK l _Toc270343493 應(yīng)付工資超計(jì)稅額是否繳稅 PAGEREF _Toc270343493 h 211 HYPERLINK l _Toc270343494 應(yīng)付工資核算是否正確 PAGEREF _Toc270

44、343494 h 211 HYPERLINK l _Toc270343495 應(yīng)繳稅金審計(jì) PAGEREF _Toc270343495 h 212 HYPERLINK l _Toc270343496 概述 PAGEREF _Toc270343496 h 212 HYPERLINK l _Toc270343497 應(yīng)繳稅金核算內(nèi)容真實(shí)性 PAGEREF _Toc270343497 h 212 HYPERLINK l _Toc270343498 應(yīng)繳稅金計(jì)算是否準(zhǔn)確 PAGEREF _Toc270343498 h 212 HYPERLINK l _Toc270343499 應(yīng)繳稅金是否及時(shí)足額繳納

45、 PAGEREF _Toc270343499 h 213 HYPERLINK l _Toc270343500 應(yīng)繳稅金核算是否正確 PAGEREF _Toc270343500 h 213 HYPERLINK l _Toc270343501 應(yīng)付利潤(rùn)審計(jì) PAGEREF _Toc270343501 h 213 HYPERLINK l _Toc270343502 概述 PAGEREF _Toc270343502 h 213 HYPERLINK l _Toc270343503 應(yīng)付利潤(rùn)計(jì)提是否準(zhǔn)確 PAGEREF _Toc270343503 h 213 HYPERLINK l _Toc2703435

46、04 應(yīng)付利潤(rùn)核算是否真實(shí) PAGEREF _Toc270343504 h 214 HYPERLINK l _Toc270343505 應(yīng)付利潤(rùn)實(shí)際支出是否合規(guī) PAGEREF _Toc270343505 h 214 HYPERLINK l _Toc270343506 預(yù)提費(fèi)用審計(jì) PAGEREF _Toc270343506 h 214 HYPERLINK l _Toc270343507 概述 PAGEREF _Toc270343507 h 214 HYPERLINK l _Toc270343508 預(yù)提費(fèi)用計(jì)提是否合規(guī) PAGEREF _Toc270343508 h 214 HYPERLIN

47、K l _Toc270343509 預(yù)提費(fèi)用支出內(nèi)容是否合規(guī) PAGEREF _Toc270343509 h 215 HYPERLINK l _Toc270343510 預(yù)提費(fèi)用核算是否正確 PAGEREF _Toc270343510 h 215 HYPERLINK l _Toc270343511 主要參考依據(jù) PAGEREF _Toc270343511 h 215 HYPERLINK l _Toc270343512 5所有者權(quán)益審計(jì)陳芳、王志祥 PAGEREF _Toc270343512 h 217 HYPERLINK l _Toc270343513 實(shí)收資本審計(jì) PAGEREF _Toc2

48、70343513 h 217 HYPERLINK l _Toc270343514 概述 PAGEREF _Toc270343514 h 217 HYPERLINK l _Toc270343515 入股資金審計(jì) PAGEREF _Toc270343515 h 217 HYPERLINK l _Toc270343516 增資擴(kuò)股審計(jì) PAGEREF _Toc270343516 h 219 HYPERLINK l _Toc270343517 分配股票股利的增資審計(jì) PAGEREF _Toc270343517 h 220 HYPERLINK l _Toc270343518 資本公積審計(jì) PAGEREF

49、 _Toc270343518 h 220 HYPERLINK l _Toc270343519 概述 PAGEREF _Toc270343519 h 220 HYPERLINK l _Toc270343520 資本公積取得審計(jì) PAGEREF _Toc270343520 h 220 HYPERLINK l _Toc270343521 資本公積使用審計(jì) PAGEREF _Toc270343521 h 221 HYPERLINK l _Toc270343522 盈余公積審計(jì) PAGEREF _Toc270343522 h 222 HYPERLINK l _Toc270343523 概述 PAGERE

50、F _Toc270343523 h 222 HYPERLINK l _Toc270343524 盈余公積提取審計(jì) PAGEREF _Toc270343524 h 222 HYPERLINK l _Toc270343525 盈余公積使用審計(jì) PAGEREF _Toc270343525 h 223 HYPERLINK l _Toc270343526 一般準(zhǔn)備審計(jì) PAGEREF _Toc270343526 h 224 HYPERLINK l _Toc270343527 概述 PAGEREF _Toc270343527 h 224 HYPERLINK l _Toc270343528 一般準(zhǔn)備提取審計(jì)

51、 PAGEREF _Toc270343528 h 224 HYPERLINK l _Toc270343529 一般準(zhǔn)備使用審計(jì) PAGEREF _Toc270343529 h 225 HYPERLINK l _Toc270343530 本年利潤(rùn)審計(jì) PAGEREF _Toc270343530 h 225 HYPERLINK l _Toc270343531 概述 PAGEREF _Toc270343531 h 225 HYPERLINK l _Toc270343532 本年利潤(rùn)分配審計(jì) PAGEREF _Toc270343532 h 225 HYPERLINK l _Toc270343533 利

52、潤(rùn)分配審計(jì) PAGEREF _Toc270343533 h 226 HYPERLINK l _Toc270343534 概述 PAGEREF _Toc270343534 h 226 HYPERLINK l _Toc270343535 盈余公積補(bǔ)虧審計(jì) PAGEREF _Toc270343535 h 226 HYPERLINK l _Toc270343536 提取盈余公積審計(jì) PAGEREF _Toc270343536 h 226 HYPERLINK l _Toc270343537 應(yīng)付利潤(rùn)股金分紅的審計(jì) PAGEREF _Toc270343537 h 226 HYPERLINK l _Toc2

53、70343538 未分配利潤(rùn)審計(jì) PAGEREF _Toc270343538 h 227 HYPERLINK l _Toc270343539 6財(cái)務(wù)管理審計(jì)陳芳、王志祥 PAGEREF _Toc270343539 h 228 HYPERLINK l _Toc270343540 財(cái)務(wù)管理內(nèi)控審計(jì) PAGEREF _Toc270343540 h 228 HYPERLINK l _Toc270343541 財(cái)務(wù)管理內(nèi)控制度建立審計(jì) PAGEREF _Toc270343541 h 228 HYPERLINK l _Toc270343542 財(cái)務(wù)管理內(nèi)控制度執(zhí)行審計(jì) PAGEREF _Toc270343

54、542 h 229 HYPERLINK l _Toc270343543 財(cái)務(wù)管理內(nèi)部監(jiān)督審計(jì) PAGEREF _Toc270343543 h 230 HYPERLINK l _Toc270343544 財(cái)務(wù)方案與報(bào)告審計(jì) PAGEREF _Toc270343544 h 231 HYPERLINK l _Toc270343545 財(cái)務(wù)方案編制審計(jì) PAGEREF _Toc270343545 h 231 HYPERLINK l _Toc270343546 財(cái)務(wù)方案執(zhí)行審計(jì) PAGEREF _Toc270343546 h 233 HYPERLINK l _Toc270343547 財(cái)務(wù)收入審計(jì) PA

55、GEREF _Toc270343547 h 234 HYPERLINK l _Toc270343548 利息收入審計(jì) PAGEREF _Toc270343548 h 234 HYPERLINK l _Toc270343549 金融機(jī)構(gòu)往來收入審計(jì) PAGEREF _Toc270343549 h 237 HYPERLINK l _Toc270343550 手續(xù)費(fèi)收入審計(jì) PAGEREF _Toc270343550 h 239 HYPERLINK l _Toc270343551 其他營(yíng)業(yè)收入審計(jì) PAGEREF _Toc270343551 h 240 HYPERLINK l _Toc2703435

56、52 投資收益審計(jì) PAGEREF _Toc270343552 h 242 HYPERLINK l _Toc270343553 營(yíng)業(yè)外收入審計(jì) PAGEREF _Toc270343553 h 244 HYPERLINK l _Toc270343554 財(cái)務(wù)支出審計(jì) PAGEREF _Toc270343554 h 246 HYPERLINK l _Toc270343555 利息支出審計(jì) PAGEREF _Toc270343555 h 246 HYPERLINK l _Toc270343556 金融機(jī)構(gòu)往來支出審計(jì) PAGEREF _Toc270343556 h 248 HYPERLINK l _

57、Toc270343557 手續(xù)費(fèi)支出審計(jì) PAGEREF _Toc270343557 h 249 HYPERLINK l _Toc270343558 營(yíng)業(yè)費(fèi)用審計(jì) PAGEREF _Toc270343558 h 251 HYPERLINK l _Toc270343559 其他營(yíng)業(yè)支出審計(jì) PAGEREF _Toc270343559 h 257 HYPERLINK l _Toc270343560 營(yíng)業(yè)稅金及附加審計(jì) PAGEREF _Toc270343560 h 259 HYPERLINK l _Toc270343561 營(yíng)業(yè)外支出審計(jì) PAGEREF _Toc270343561 h 260 H

58、YPERLINK l _Toc270343562 以前年度損益調(diào)整審計(jì) PAGEREF _Toc270343562 h 262 HYPERLINK l _Toc270343563 年終決算審計(jì)王志祥 PAGEREF _Toc270343563 h 262 HYPERLINK l _Toc270343564 概述 PAGEREF _Toc270343564 h 262 HYPERLINK l _Toc270343565 決算前工作 PAGEREF _Toc270343565 h 263 HYPERLINK l _Toc270343566 決算日工作 PAGEREF _Toc270343566 h

59、 266 HYPERLINK l _Toc270343567 決算后工作 PAGEREF _Toc270343567 h 269 HYPERLINK l _Toc270343568 附錄：審計(jì)依據(jù) PAGEREF _Toc270343568 h 270 HYPERLINK l _Toc270343569 7資金清算業(yè)務(wù)審計(jì)王玉龍、薛蓮 PAGEREF _Toc270343569 h 271 HYPERLINK l _Toc270343570 電子聯(lián)行業(yè)務(wù)審計(jì) PAGEREF _Toc270343570 h 271 HYPERLINK l _Toc270343571 概述 PAGEREF _To

60、c270343571 h 271 HYPERLINK l _Toc270343572 電子聯(lián)行內(nèi)控建設(shè)與執(zhí)行審計(jì) PAGEREF _Toc270343572 h 271 HYPERLINK l _Toc270343573 電子聯(lián)行賬戶設(shè)置合規(guī)性審計(jì) PAGEREF _Toc270343573 h 272 HYPERLINK l _Toc270343574 聯(lián)行往賬賬務(wù)處理合規(guī)性審計(jì) PAGEREF _Toc270343574 h 273 HYPERLINK l _Toc270343575 聯(lián)行來賬賬務(wù)處理合規(guī)性審計(jì) PAGEREF _Toc270343575 h 273 HYPERLINK l