南寧駿業(yè)計(jì)算機(jī)審計(jì)實(shí)驗(yàn)正確答案

,銷貨交易完整性測(cè)試---貨運(yùn)單與賬面的核對(duì)記錄,,,,,,,,,,,,,,,,

客戶:南寧市駿業(yè)高溫材料有限責(zé)任公司,,,,,編制人:,,,,日期:,2011/1/26,索引號(hào):,,,S5-4,,,重點(diǎn)進(jìn)行10、11月份的完整性測(cè)試

截止日:2010-12-31,,,,,復(fù)核人:,,,,日期:,,頁(yè)次:,,,1/1,,,

運(yùn)輸方式,貨運(yùn)單編號(hào),貨運(yùn)單內(nèi)容,,,,發(fā)貨單、發(fā)票、記賬憑證、明細(xì)賬,,,,,,,,,,備注,

,,日期,目的地,品名,數(shù)量,日期,發(fā)貨單,發(fā)票號(hào)碼,記賬憑證號(hào),金額,1,2,3,4,,,

汽車運(yùn)輸,0000666672907,10.28,南海市振興鋁產(chǎn)品有限公司,過濾袋,300,10.17,20101003,No.00085082,記賬憑證-40,"33,400.00",√,√,√,√,,,

,,,,石墨桿,15,,,,,,√,√,√,√,,,

,,,,石墨輪,25,,,,,,√,√,√,√,,,

,0000666674207,10.31,廣西德宇鋁業(yè)公司(河池),除氣機(jī),1,找不到相關(guān)發(fā)貨單、發(fā)票、記賬憑證、明細(xì)賬,,,,,,,,,,,

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,0000666674361,11.02,寶山鋼鐵股份有限公司,除氣機(jī),1,11.02,20101101,No.00085087,記賬憑證-9,"157,470.00",√,√,√,√,,,

,,,,過濾袋,290,,,,,,√,√,√,√,,,

,,,,石墨桿,21,,,,,,√,√,√,√,,,

,,,,石墨輪,20,,,,,,√,√,√,√,,,

,0000666674364,11.29,湖南邵東鋁業(yè)有限公司,除氣機(jī),2,11.29,20101108,No.00085094,記賬憑證-89,"263,430.00",√,√,√,√,,,

,,,,過濾袋,110,,,,,,√,√,√,√,,,

,,,,石墨桿,13,,,,,,√,√,√,√,,,

,,,,石墨輪,18,,,,,,√,√,√,√,,,

,0000666674362,11.21,西安陽(yáng)安鋁業(yè)有限公司,除氣機(jī),1,11.21,20101103,No.00085089,記賬憑證-65,154290.00,√,√,√,√,,,

,,,,過濾袋,180,,,,,,√,√,√,√,,,

,,,,石墨桿,21,,,,,,√,√,√,√,,,

,,,,石墨輪,21,,,,,,√,√,√,√,,,

鐵路運(yùn)輸,No.K5102-0023509,10.28,山東煙臺(tái)順和鋁業(yè)制品有限公司,過濾袋,220,10.27,20101006,No.00085085,記賬憑證-77,"36,760.00",√,√,√,√,,,

,,,,石墨桿,15,,,,,,√,√,√,√,,,

,,,,石墨輪,40,,,,,,√,√,√,√,,,

,No.K5102-0023509,10.28,福州中遠(yuǎn)鋁業(yè)有限公司,過濾袋,180,10.14,20101002,No.00085081,記賬憑證-36,"34,290.00",√,√,√,√,,,

,,,,石墨桿,14,,,,,,√,√,√,√,,,

,,,,石墨輪,35,,,,,,√,√,√,√,,,

,No.K5102-0308519,11.15,重慶東升鋁加工工廠,過濾袋,240,11.15,20101102,No.00085088,記賬憑證-49,"27,720.00",√,√,√,√,,,

,,,,石墨桿,14,,,,,,√,√,√,√,,,

,,,,石墨輪,16,,,,,,√,√,√,√,,,

,No.K5102-03089725,11.22,京山三星鋁制品廠,過濾袋,120,11.22,20101104,No.00085090,記賬憑證-68,"32,360.00",√,√,√,√,,,

,,,,石墨桿,16,,,,,,√,√,√,√,,,

,,,,石墨輪,35,,,,,,√,√,√,√,,,

,No.K5102-03089792,11.28,山東祥玉鋁業(yè)有限公司,過濾袋,170,11.28,20101107,No.00085093,記賬憑證-85,"33,710.00",√,√,√,√,,,

,,,,石墨桿,17,,,,,,√,√,√,√,,,

,,,,石墨輪,32,,,,,,√,√,√,√,,,

,核對(duì)說明：,,,,,,,,,,,,,,,,

,1.貨運(yùn)單品名與發(fā)貨單、發(fā)票、賬面記錄所列一致。,,,,,,,,,,,,,,,,

,2.貨運(yùn)單數(shù)量與發(fā)貨單、發(fā)票、賬面記錄所列一致。,,,,,,,,,,,,,,,,

,3.貨運(yùn)單客戶名稱與發(fā)貨單、發(fā)票、賬面記錄所列一致。。,,,,,,,,,,,,,,,,

,4.發(fā)貨單、發(fā)票、記賬憑證金額與明細(xì)賬記錄所列一致。,,,,,,,,,,,,,,,,

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審計(jì)說明：

根據(jù)“各月主營(yíng)業(yè)務(wù)收入比重分析表”和“主營(yíng)業(yè)務(wù)收入與成本分析表”所分析出的結(jié)果，把10、11、12月份列為重點(diǎn)審計(jì)月份，由于12月份是年底，故將對(duì)其做截至性測(cè)試，而針對(duì)10、11月份做完整性測(cè)試。本次審計(jì)抽查了10和11月份的貨運(yùn)單、發(fā)貨單、發(fā)票、記賬憑證和明細(xì)賬，抽查了5筆公路運(yùn)輸?shù)臉I(yè)務(wù)和5筆鐵路運(yùn)輸?shù)臉I(yè)務(wù)。結(jié)果表明，所抽查的5筆鐵路運(yùn)輸業(yè)務(wù)的貨運(yùn)單、發(fā)貨單、發(fā)票、記賬憑證和明細(xì)賬均記錄無誤，賬證相符、賬實(shí)相符，而5筆公路運(yùn)輸業(yè)務(wù)中，有1筆發(fā)給廣西德宇鋁業(yè)公司(河池)的1臺(tái)除氣機(jī)業(yè)務(wù)找不到對(duì)應(yīng)的發(fā)貨單、發(fā)票、記賬憑證和明細(xì)賬的對(duì)應(yīng)內(nèi)容，懷疑被審計(jì)單位故意隱藏了此筆收入。經(jīng)查找發(fā)現(xiàn)，“其他應(yīng)收款——備用金”科目下有相關(guān)人員到該公司出差的費(fèi)用以及“待處理財(cái)產(chǎn)損溢”中有一項(xiàng)“除氣機(jī)外殼”，金額為918.07，故該證據(jù)表明被審計(jì)單位隱瞞了此筆收入，故應(yīng)對(duì)其進(jìn)行調(diào)整。

調(diào)整分錄：

借：應(yīng)收賬款——廣西德宇鋁業(yè)公司140400

貸：主營(yíng)業(yè)務(wù)收入——除氣機(jī)120000

應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）20400

借：庫(kù)存商品——除氣機(jī)918.07

貸：待處理財(cái)產(chǎn)損溢——除氣機(jī)918.07

借：主營(yíng)業(yè)務(wù)成本——除氣機(jī)45271.98

貸：庫(kù)存商品——除氣機(jī)45271.98

借：資產(chǎn)減值損失702【140400×5‰=702】

貸：壞賬準(zhǔn)備702",,,,,,,,,,,,,,,,,

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