① Check whether the labor cost calculated according to statistical output and unit wage standard is consistent with the direct labor cost in the cost calculation sheet. \x0d\\x0d\ ② Select some production records of direct workers (teams and groups) and check whether they are summarized and included in the production statistics report. \ x0d \ \ x0d \ (3) When the standard cost method is adopted, information such as production notice or output statistics report, working hours statistics report, approved working hours, standard working hours wage rate, direct labor wage summary table, etc. Inspection methods should be used for inspection. \x0d\\x0d\ ① Calculate the total standard working hours according to the output and unit standard working hours, and then multiply it by the standard working hours wage rate to check whether it is consistent with the direct labor cost in the cost calculation sheet. \ x0d \ x0d \ ② Whether the calculation and accounting treatment of direct labor cost variance are correct, and whether the standard cost of direct labor has changed significantly during the year. \ x0d \ x0d \ 13。 Summary table of manufacturing cost extraction and allocation, itemized subsidiary ledger of manufacturing cost, statistical data related to manufacturing cost allocation standard and relevant original records. \ x0d \ \ x0d \ (1) Check whether the debit amount of "manufacturing expenses" is normal, whether the standard of expenses and the expenses incurred belong to the current production expenses, and exclude the tax treatment if they do not meet the requirements. Depreciation of fixed assets is the main content of manufacturing expenses, and its audit method is explained in Section 5. \ x0d \ \ x0d \ 2 Select a product in the summary table of manufacturing expense allocation, and check whether the manufacturing expense allocated by it is consistent with the manufacturing expense of the corresponding costing sheet. \ x0d \ \ x0d \ (3) Whether the allocation of manufacturing expenses, calculation selection criteria and calculation results are correct, and whether the allocation method has changed, so as to prevent different calculation methods from allocating more taxable product costs and correspondingly allocating less tax-free product costs. If such problems are found, they should be recalculated correctly and adjusted in accounting. \x0d\\x0d\ II. Auditing the subject of "Production Cost-Auxiliary Production Cost" \ x0d \ x0d \ The accounting content of auxiliary production cost refers to the expenses incurred by workshops that provide products and services for production workshops, management departments, projects under construction and auxiliary production workshops of enterprises. From the service object, there are many departments, and unproductive accounts for a certain proportion. The correct allocation of auxiliary production costs is related to the correct calculation of product costs. Extract the original records such as auxiliary production cost allocation table and production statistics table, and verify whether the allocation of auxiliary production cost is true and correct from three aspects: allocation standard, cost allocation method and cost allocation amount. \ x0d \ x0d \ 1。 Review the cost allocation standard of each workshop. Review whether the labor costs of water, steam, mechanical processing, repair and replacement provided for infrastructure, special projects and welfare departments are included in auxiliary production; Check whether the distribution is made according to the actual beneficiaries and whether the distribution rate is correct, and recalculate with double calculation method. If less distribution or unproductive expenses squeeze into production costs, increase taxable profits. \ x0d \ x0d \ 4。 View the allocation method. The distribution mode of auxiliary production is complicated, so it is necessary to check whether there is any abnormal fluctuation in the distribution amount of each department due to arbitrary change of distribution mode within one year. If this happens, it should be calculated according to the original method, and the difference should increase (decrease) the taxable profit. \ x0d \ x0d \ 13。 Check the expense allocation amount. By comparing the allocation table of auxiliary production expenses with the statistics table of auxiliary production workshop, when the allocation amount in the allocation table is greater than that in the production statistics table, it is necessary to further find out whether the collection of auxiliary production expenses is false and whether the statistics are wrong. If the production statistics are confirmed to be correct, it is to transfer the production cost and increase the profit. \x0d\\x0d\ III。 Review the principle of expense recognition \ x0d \ x0d \ Accounting system stipulates that expenses should be recognized on the accrual basis. \ x0d \ x0d \ According to the accrual principle, all income and expenses belonging to the current period, regardless of whether the money has been received or paid, are treated as income and expenses of the current period; On the other hand, any income and expenses that do not belong to this period, even if the money has been received or paid in this period, should not be treated as income or expenses in this period. This shows that accrual basis can truly reflect the profit and loss of each period according to the accounting period.