Monetary funds are the most liquid assets. When the division of responsibilities of enterprises is unreasonable, the authorization and approval procedures are imperfect, and the internal control fails, monetary funds are also most prone to disciplinary problems. Audit should pay attention to the following issues: ① cash receipts and payments beyond the scope; (2) Opening a bank account in disorder; 3 sitting on cash; 4 white bars to the warehouse; ⑤ Private deposit of public funds; ⑥ Extracorporeal circulation of funds; (7) obtaining bank credit; Pet-name ruby lend bank account; Attending corruption and misappropriation of public funds. \x0d\ Main audit method: \x0d\ 1. Obtain bank statements and bank reconciliations, and check them with bank journals. Check the accounting records, bank statements, bank payment notices or other evidence of unrecorded items in the reconciliation table to determine the integrity of monetary funds. \x0d\ 2。 Send a confirmation letter to the bank of the audited entity to verify whether the deposit really exists and whether the balance is correct. \x0d\ 3。 Check the original vouchers of monetary fund receipt and payment in combination with sales and procurement business, check the relevant authorization and approval procedures of large-sum receipt and payment, and judge whether it is true and legal. \x0d\ 4。 Check whether all income is recorded in the subsidiary ledger of sales and accounts receivable, randomly check sales invoices, sales orders, waybills and collection lists, and check whether the sum of cash sales and credit sales is equal to the current sales income; Whether there are other income items and whether they are all accounted for; Check accounts receivable and funds, and choose a project letter with a long account age (more than 3 years) and a large amount. Whether any funds have been returned, but the audited unit has not recorded them, and has been occupied or misappropriated by individuals or units. \x0d\ 5。 Through the inventory, including cash, checks, related vouchers, etc., look for clues about the receipt of IOUs, private deposits of public funds and off-balance sheet funds.