12.2 Substantive procedures for accounts payable在线视频

同学们 大家好
Hello, everyone.

今天我们要学习的内容
What we are going to learn today

是应付账款的实质性程序
is the substantive procedure of accounts payable

应付账款是企业在正常经营过程中
Accounts payable is the amount that generated in the normal business process of an enterprise

因购买材料 商品
due to the purchase of materials, goods

和接受劳务供应等经营活动
and the acceptance of labor supply and other business activities

而应该付给供应单位的款项
and it should be paid to the supplier

可见应付账款是随着
It can be seen that accounts payable

企业赊购交易的发生而发生的
occurs with the occurrence of credit transactions.

注册会计师应结合赊购交易
Certified public accountants should audit accounts payable

进行应付账款的审计
in combination with credit transactions

应付账款的实质性程序一
Substantive procedures of accounts payable:1

获取或编制应付账款明细表
Obtain or prepare the detailed statement of accounts payable.

此程序包括复核加计正确
This procedure includes checking whether the addition is correct

并与报表数 总账数
and check whether it is consistent with the number of statements, the number of general ledger

和明细账合计数核对是否相符
and the total number of subsidiary ledger .

检查非记账本位币应付账款的折算汇率
Check whether the conversion exchange rate

及折算是否正确
and conversion of accounts payable in non functional currency are correct.

分析出现借方余额的项目查明原因
Analyze the items with debit balance to find out the reasons,

必要时作重分类调整
and make reclassification adjustment if necessary.

结合预付账款等往来项目的明细余额
Combined with the detailed balance of prepayment and other transaction items

调查有无同时挂账的项目 异常余额
investigate whether there are items on account at the same time, abnormal balance

或与赊货无关的其他款项
or other payments unrelated to credit,

若有应做出记录
if any, make records

必要时做出调整
and make adjustments if necessary.

应付账款的实质性程序二
Substantive procedures of accounts payable: 2

根据被审计单位实际情况选择以下方法
According to the actual situation of the audited unit, select the following methods

对应付账款执行实质性分析程序
to carry out substantive analysis procedures for accounts payable

第一 将期末应付账款余额
first, compare the balance of accounts payable at the end of the period

与期初余额进行比较
with the balance at the beginning of the period

分析波动原因
and analyze the reasons for fluctuations.

第二 分析长期挂账的应付账款
Second, analyze the accounts payable of long-term standing accounts

要求被审计单位做出解释
ask the audited unit to make an explanation,

判断被审计单位是否缺乏偿债能力
judge whether the audited unit is lack of solvency

或利用应付账款隐瞒利润
or uses the accounts payable to conceal profits,

并注意其是否可能无须支付
and pay attention to whether it may not need to pay

对确实无须支付的
whethe the accounting treatment of the accounts payable that are not really required to be paid

应付款的会计处理是否正确
is correct

依据是否充分
and whether the basis fully

关注账龄超过3年的大额应付账款
pays attention to the large accounts payable with the aging over years

在资产负债表日后是否偿还
whether to repay after the balance sheet date

检查偿还记录
check the repayment record documents

单据及披露情况
and disclosure.

第三 计算应付账款与存货的比率
Third, calculate the ratio of accounts payable to inventory,

应付账款与流动负债的比率
the ratio of accounts payable to current liabilities

并与以前年度相关比率作对比分析
and make a comparative analysis with the relevant ratio of previous years

评价应付账款整体的合理性
to evaluate the overall rationality of accounts payable.

第四 分析存货和营业成本等项目的增减变动
Fourth, analyze the increase and decrease of inventory, operating cost and other items

判断应付账款增减变动的合理性
and judge the reasonableness of the increase and decrease of accounts payable.

应付账款的实质性程序三
Substantive procedures of accounts payable: 3.

检查应付账款是否计入正确的会计期间
Check whether accounts payable are included in the correct accounting period

是否存在未入账的应付账款
and whether there are accounts payable that have not been recorded.

第一 检查债务形成的相关原始凭证
First, check the original vouchers related to debt formation,

如供应商发票 验收报告或入库单等
such as supplier invoices, acceptance reports or stock in documents;

查找有无未及时入账的应付账款
find out whether there are accounts payable that are not recorded in time;

确定应付账款期末余额的完整性
determine the integrity of the ending balance of accounts payable

第二 检查资产负债表日后应付账款明细账
Second, check the corresponding vouchers of the credit amount

贷方发生额的相应凭证
of the accounts payable Sub Ledger after the balance sheet date

关注其购货发票的日期
pay attention to the date of the purchase invoice,

确认其入账时间是否合理
and confirm whether the entry time is reasonable

第三 获取被审计单位与其
Third, obtain the statement between the audited unit

供应商之间的对账单
and its suppliers,

并将对账单和被审计单位
adjust the difference between the statement

财务记录之间的差异进行调节
and the financial records of the audited unit,

查找有无未入账的应付账款
find out whether there is any accounts payable that has not been recorded

确定应付账款金额的准确性
and determine the accuracy of the amount of accounts payable.

第四 针对资产负债表日后付款项目
Fourth, for the payment items after the balance sheet date,

检查银行对账单及有关付款凭证
check the bank statement and relevant payment vouchers,

比如说银行划款通知 供应商收据等等
such as the receipt of the bank transfer notice to the supplier, etc.

询问被审计单位内部或外部的知情人员
ask the internal or external insiders of the audited unit

查找有无未及时入账的应付账款
to find out whether there are any accounts payable that are not recorded in time.

第五 结合存货监盘程序
Fifthly, in combination with the inventory supervision procedure

检查被审计单位在资产负债日
check the audited unit's

前后的存货入库资料
inventory stock in data

验收报告或者入库单
acceptance report or stock in sheet before and after the balance sheet date

检查是否有大额料到单未到的情况
check whether there is a large amount of materials that have not been received

确认相关负债是否计入了正确的会计期间
and confirm whether the relevant liabilities have been included in the correct accounting period

如果注册会计师通过这些程序
Through these procedures, if the certified public accountant

发现某些未入账的应付账款
finds some unrecorded accounts payable

应将有关情况详细记入工作底稿
he shall record the relevant details in the working paper

然后根据其重要性确定是否需
and according to its importance to determine whether it is necessary

建议被审计单位进行相应的调整
to recommend the auditee to make corresponding adjustment

应付账款的实质性程序四
Substantive procedure of accounts payable: 4

函证应付账款
Confirmation of credit accounts payable.

一般情况下并不必须函证应付账款
In general, it is not necessary to certify accounts payable by letter

这是因为函证不能保证
because confirmation can not guarantee to

查出未记录的应付账款
find out unrecorded accounts payable,

况且注册会计师能够取得采购发票等
and certified public accountant can obtain external vouchers (such as purchase invoice)

外部凭证来证实应付账款的余额
to confirm the balance of accounts payable

但是如果控制风险较高
However, if the control risk is high

某应付账款明细账户金额较大
the amount of a specific account payable is large

或被审计单位处于财务困难阶段
or the audited unit is in the stage of financial difficulties,

则应进行应付账款的函证
accounts payable should be carried out confirmation.

应付账款的实质性程序五
Substantive procedure of accounts payable: 5.

针对已偿付的应付账款
For the paid accounts payable,

追查至银行对账单 银行付款单据
trace to the bank statement, bank payment document

和其他原始凭证
and other original documents

检查其是否在资产负债表日前真实偿付
to check whether they are actually paid before the balance sheet date.

应付账款的实质性程序六
Substantive procedures for accounts payable: 6.

针对异常或大额交易及重大调整事项
Focus on the items of abnormal , large transactions and major adjustment

比如说大额的购货折扣或退回
For example, large purchase discounts or refunds

会计处理异常的交易
accounting for unusual transactions,

未经授权的交易
unauthorized transactions

或缺乏支持性凭证的交易等等
or transactions without supporting documents, etc.

针对这些异常或大额交易及重大调整事项
.For these abnormal or large transactions and major adjustments,

检查相关原始凭证和会计记录
check the relevant original vouchers and accounting records

以分析交易的真实性 合理性
to analyze the authenticity and rationality of the transactions.

应付账款的实质性程序七
Substantive procedure of accounts payable: 7.

检查带有现金折扣的应付账款是否按
Check whether accounts payable with cash discount

发票上记载的全部应付金额入账
are recorded according to the total amount payable recorded on the invoice

在实际获得现金折扣时再冲减财务费用
and then offset the financial expenses when the cash discount is actually obtained.

应付账款的实质性程序八
Substantive procedure of accounts payable: 8.

被审计单位与债权人进行债务重组的
If the audited unit and the creditor carry out debt restructuring,

检查不同债务重组方式下的
check whether the accounting treatment

会计处理是否正确
under different debt restructuring methods is correct.

应付账款的实质性程序九
Substantive procedures of accounts payable: 9

标明应付关联方
Indicating the payable related parties

这里的应付关联方包括
The amount payable to related parties here includes

持有5％以上表决权股份
the amount of shareholders holding more than 5% of the voting shares

或者是5%表决权股份的股东的款项
or 5% of the voting shares

执行关联方及其交易的审计程序
Carry out audit procedures for related parties and their transactions

并注明合并报表时应予抵销的金额
and indicate the amount to be offset in the consolidated statements

应付账款的实质性程序十
Substantive procedures for accounts payable: 10.

检查应付账款是否已按照企业会计准则的规定
Check whether accounts payable have been properly presented in the financial statements

在财务报表中作出恰当列报
in accordance with the accounting standards for business enterprises.

一般来说应付账款项目
Generally speaking, accounts payable items

应根据应付账款和预付账款科目
shall be filled in according to the total amount

所属明细科目的期末贷方余额的合计数填列
of ending credit balance of accounts payable and prepayment items.

如果被审计单位为上市公司
If the audited unit is a listed company,

则通常在其财务报表附注中应说明
it is usually stated in the notes to its financial statements

有无拖欠持有5％以上含5％
whether there is any account default of shareholders

表决权股份的股东单位账款
holding 5% or more voting shares

说明账龄超过3年的大额应付账款
it is also stated that large accounts payable with account age over three years.

未偿还的原因
The reason for the non repayment

并在期后事项中反映资产负债表日后是否偿还
and whether to repay after the balance sheet date shall be reflected in the subsequent events.

本节内容是应付账款的实质性程序
This section is the substantive procedure of accounts payable.

谢谢大家
Thank you.