The main contents of fixed assets audit:
1. Check the rationality and legality of the purchase and construction of fixed assets, the source of investment funds, feasibility and economic benefits.
2, check the actual cost and present value of the purchase and construction of fixed assets. Determine the accuracy of the actual cost of fixed assets.
3. Verify the actual efficiency of purchasing and using fixed assets, and check the actual production capacity and utilization rate of the purchased fixed assets.
4. Verify the accuracy of depreciation of fixed assets and depreciation fund.
5. Verify the actual quantity and ownership of fixed assets. ?
6 to verify the accuracy of the sale, transfer and scrapping of fixed assets. Find out the compliance of fixed assets income and cleaning expenses. ?
7. Investigate and evaluate whether the internal control system of fixed assets is sound and effective.
Extended data:
The purpose of fixed assets audit
1, to determine whether the internal control system of fixed assets is sound and effective;
2, determine the actual existence of fixed assets and operating in good condition;
3. Examine whether the ownership of the fixed assets of the audited entity is restricted by lien, etc. ;
4, review the valuation method of fixed assets is appropriate;
5 to determine whether the depreciation policy and accounting treatment of fixed assets conform to the provisions of accounting standards and are consistent with previous years;
6. Review the appropriateness of accounting treatment of fixed assets transactions and the appropriateness of disclosing fixed assets and depreciation in accounting statements.
Baidu Encyclopedia-Fixed Assets Audit