Authorized management audit:

Authorization management mainly examines whether the authorization level is clear, whether the authorized items and scope are determined, whether the responsibilities are clear, whether the authorization form is in compliance, and whether there is a written basis for authorization and change. Whether incompatible duties are separated in credit business to prevent moral hazard and operational risk. Whether the investigation and approval department of credit business is set up separately, and whether all departments and responsible persons operate in strict accordance with the prescribed procedures. Whether the comprehensive credit lines of all customers have been reviewed, determined and implemented. Whether the loan conforms to the credit process, whether it conforms to the system of separation of loan examination and approval authority, whether the main points of credit business review are implemented, and whether the risk disclosure and preventive measures are sufficient and complete. Whether the credit approval procedure is strictly implemented, whether there is reverse procedure operation and relaxation of credit standards.

2.

Audit of vouchers and records

The audit of vouchers and records is mainly to audit whether appropriate vouchers and records are set and used in the process of credit business, so as to ensure that the records of credit business activities are accurate and can fully reflect the running track of credit business. For example, whether the written records such as loan review meeting records, credit business approval bills, credit business approval forms, loan contracts, loan vouchers, etc. fully reflect the business track.

3.

Audit of operation link of credit business

4.

(1) Audit of investigation link. Whether the pre-loan survey is a two-person survey or a field trip. Seriously investigate the borrower's management level, production and operation, financial status, development prospect, repayment ability, credit status, and the legality, safety and profitability of the loan, and issue an investigation report with sufficient information as the basis for credit review and decision-making.

(2) Audit. Whether the examiner has carefully reviewed the information provided by the investigators and whether the review opinions are based solely on the investigation conclusions made by the investigators. Whether the loan review carefully examines the borrower's application according to the borrower's capital demand and related loan conditions, reveals the business risks seriously, and puts forward countermeasures to reduce the risks.

5.

(1) Audit of investigation link. Whether the pre-loan survey is a two-person survey or a field trip. Seriously investigate the borrower's management level, production and operation, financial status, development prospect, repayment ability, credit status, and the legality, safety and profitability of the loan, and issue an investigation report with sufficient information as the basis for credit review and decision-making.

6.

(2) Audit. Whether the examiner has carefully reviewed the information provided by the investigators and whether the review opinions are based solely on the investigation conclusions made by the investigators. Whether the loan review carefully examines the borrower's application according to the borrower's capital demand and related loan conditions, reveals the business risks seriously, and puts forward countermeasures to reduce the risks.

7.

(3) Post-loan management audit. Whether to keep close contact with the borrower, and whether to check for unparalleled crossing and on-site inspection after the loan; Whether to conduct credit analysis regularly, whether to report problems in time, and take corresponding measures to prevent credit asset risks. Whether the credit business files are complete. Whether the information collection, recording and filing are timely and complete. Whether the loan officer management assessment system is sound and effective. When the personnel engaged in important credit positions leave their posts, whether to check and identify the risks of loans issued during their tenure and within their responsibilities and authority, and strictly handle the handover procedures.

(3) Post-loan management audit. Whether to keep close contact with the borrower, and whether to check for unparalleled crossing and on-site inspection after the loan; Whether to conduct credit analysis regularly, whether to report problems in time, and take corresponding measures to prevent credit asset risks. Whether the credit business files are complete. Whether the information collection, recording and filing are timely and complete. Whether the loan officer management assessment system is sound and effective. When the personnel engaged in important credit positions leave their posts, whether to check and identify the risks of loans issued during their tenure and within their responsibilities and authority, and strictly handle the handover procedures.

1.

(4) Audit of decision-making process. Whether the decision-making level is clear, whether the responsibilities are clear, and whether the feedback and adjustment of decision-making implementation are timely.

2. What auditing procedures and methods should auditors adopt for bank loans?

Trial reading is over. If you need to read or download, please click Purchase > Original Publisher: Li Audit Objectives and Procedures for Short-term Loans (1) Audit Objectives ① Determine whether the borrowing, repayment and interest-bearing records of short-term loans are complete; ② Judge whether the year-end balance of short-term loans is correct; ③ Determine whether the disclosure of short-term loans in accounting statements is sufficient. (2) Audit procedure ① Obtain or compile a short-term loan schedule, check whether the increase is correct, and check with subsidiary ledger and general ledger; (2) issue letters to banks or other creditors certifying major short-term loans; (3) For short-term loans increased during the year, check the loan contract and authorization, understand the loan amount, loan conditions, loan date, repayment period and loan interest rate, and check with relevant accounting records; (4) For the short-term loans reduced during the year, check the relevant accounting records and original vouchers to verify the repayment amount; ⑤ Check whether there is loan repayment at the end of the year and whether overdue loans are extended; ⑥ Check whether the accrued loan interest is correct, and make appropriate adjustments if necessary; ⑦ Check the conversion exchange rate used to convert non-bookkeeping functional currency into bookkeeping functional currency, and whether the conversion difference is recorded according to regulations; (8) Verify whether short-term loans have been fully disclosed on the balance sheet.

3. What auditing procedures should CPA use to audit accounts receivable? Help me talk about it. Thank you.

1, confirmation of accounts receivable;

2. Implement alternative audit procedures for unconfirmed accounts receivable. Spot check relevant original documents, such as sales contracts, sales orders, copies of sales invoices, transportation documents, payment receipts, etc., to verify the authenticity of relevant accounts receivable.

3. Assess the appropriateness of bad debt provision:

(1) Obtain or prepare the calculation table of bad debt provision, and check whether the addition is correct and consistent with the total amount of bad debt provision in general ledger and subsidiary ledger. Check whether the provision for bad debts of accounts receivable in this period is consistent with the amount of detailed items corresponding to asset impairment losses.

(2) Check the approval procedures for the provision and write-off of bad debt reserves of accounts receivable, obtain supporting documents such as written reports, and evaluate the data, assumptions and methods on which the provision for bad debts is based. Check whether the provision for bad debts of accounts receivable is accrued according to the established method and proportion approved by the shareholders' meeting or the board of directors, and whether its calculation and accounting treatment are correct.

(3) According to the aging analysis table, select the accounts with the amount greater than _ _ _ _ _ _, the accounts overdue for more than _ _ _ _ _ days and other accounts deemed necessary (such as accounts with collection problems and accounts with centralized collection problems), check and test the collection situation of the selected accounts after maturity, discuss the recoverability of the selected accounts with the credit department manager or other responsible personnel, and check the correspondence or other relevant materials.

(4) If the loss of bad debts actually occurs, check whether the basis for selling back is in compliance with relevant regulations and whether the accounting treatment is correct.

(5) If the bad debts that have been confirmed to be written off are recovered again, check whether the accounting treatment is correct.

(6) Evaluate the rationality of the provision for bad debts of accounts receivable by comparing the provision for bad debts in the previous period with the actual amount and the events after the inspection period.

4. Check whether there is bankruptcy or death of the debtor in the accounts receivable, the bankrupt property or inheritance can not be recovered after liquidation, or the debtor fails to perform the debt repayment obligations for a long time. If so, it shall be submitted to the audited entity for handling.

5. Indicate the amount receivable from related parties [including shareholders who hold more than 5% (including 5%)], implement audit procedures for related parties and their transactions, and indicate the amount to be offset when consolidated statements are made; Conduct special verification on the transactions of closely related enterprises and major customers;

(1) Understand the purpose, price and conditions of the transaction and make a comparative analysis;

(2) Check sales contracts, sales invoices, shipping documents and other relevant documents;

(3) Check payment settlement vouchers such as payment vouchers;

(4) Write to related parties, major customers with close relationships or other certified public accountants to confirm the authenticity and rationality of the transaction.

6. Check the bank deposit and debt confirmation letter, meeting minutes, loan agreement and other documents to determine whether the accounts receivable have been mortgaged or sold.

7. Check whether the accounts receivable are correctly presented in the financial statements in accordance with the provisions of the Accounting Standards for Business Enterprises.

4. What auditing procedures and methods should auditors adopt for bank loans?

For a faint credit card, the bank account should be a credit card. Whether the financial statements of the bank loan account are important and whether the risk of misstatement is low enough meets two conditions.