13.3 Audit procedures for inventory supervision在线视频

同学们 大家好
Hello, everyone!

我们下面来学习
Let's learn

第十三章 存货与仓储循环审计的
the “audit procedure of inventory supervision” of Chapter 13

存货监盘的审计程序
"Inventory and Storage Cycle Audit" .

存货监盘的审计程序又简称为存货监盘程序
Audit procedure of inventory supervision, also called inventory supervision procedure for short

在这块知识点学习中
In this knowledge learning

我们将学习三块小知识点
we will learn three knowledge points,

它们分别是
which are:

第一 存货监盘程序的含义
1.meaning of inventory supervision procedure

第二 存货监盘程序的内容
2.contents of inventory supervision procedure

第三 存货监盘程序的注意事项
3. precautions for inventory supervision procedure.

首先我们来学习第一个知识点
First of all, let's learn the first knowledge point:

存货监盘活动和存货监盘程序的含义
the meaning of inventory monitoring activities and inventory monitoring procedures

首先我们来了解一下
First , let's understand

什么是存货监盘活动
what is inventory monitoring activity?

存货监盘活动是指审计人员
Inventory supervision refers to the auditors

现场监督被审计单位
on-site supervision of the audited units

各种实物资产及现金 有价证券等
of various physical assets and cash, securities

有形财产物资的盘点
and other tangible property inventory,

并进行适当的抽查
and conduct appropriate checks.

在了解完存货监盘活动之后
After understanding the inventory monitoring activities,

我们再来看一下存货监盘审计程序
let's take a look at the inventory monitoring audit procedures

存货监盘审计程序是审计人员
monitoring procedures are

在参加被审计企业的存货盘点过程中
random checks and observations carried out by auditors

所实施的抽查盘点和观察工作
in the process of participating in the inventory check of the audited enterprise.

下面我们来详细了解一下
Next, let's have a detailed understanding

存货监盘审计程序的主要内容
of the main contents of the inventory supervision audit procedures.

它由四块内容构成
It consists of four parts

分别是
They are respectively：

第一评价管理层的存货盘点指令和程序
1.Evaluation: management's inventory control instructions and procedures

第二 观察 观察管理层的盘点执行情况
2.Observation: implementation of management's inventory

第三 检查 检查正在盘点的存货
3.Check: check the inventory being counted

第四 抽查 抽查盘已盘点完的存货
4.Spot check: take out the inventory that has been checked.

什么是评价管理层的存货盘点指令和程序
What are the inventory checking instructions and procedures for evaluating management?

它主要表现在以下四个方面
It is mainly manifested as:

第一点 存货盘点的控制活动是否适当运用
(1) Whether the control activities of inventory counting are properly used

第二点 是否准确认定在产品的完工程度
(2) whether the completion degree of products in process is accurately determined

第三点 用于估计存货数量的方法是否合适
(3) whether the method used to estimate the inventory quantity is appropriate

第四点 存货移动及截止的控制是否适当
(4) whether the control of inventory movement and cut-off is appropriate.

什么是观察管理层的盘点执行情况
What is to observe the implementation of management's inventory.

它主要表现为通过观察管理层制定的
It is mainly manifested as:

盘点程序执行情况
by observing the implementation of the inventory procedures formulated by the management

以此获取有关管理层指令和程序
we can obtain audit evidence on whether the management's instructions and procedures

是否得到适当设计和执行的审计证据
are properly designed and implemented.

存货监盘审计程序的第三项内容
The third content of the inventory supervision audit procedure

是检查正在盘点的存货
is to check the inventory being counted

具体表现为确定存货的存在
Specific performance: determine the existence of the inventory

识别过时 损毁或陈旧的存货
identify the obsolete, damaged or obsolete inventory

存货监盘审计程序的第四项内容是抽查
The fourth content of the audit procedure of inventory supervision is spot check

抽查已盘点完的存货
sampling the inventory that has been checked.

根据抽查的方向不同
According to different directions of spot check

又可以分为两类抽查
it can be divided into two types of spot check

分别服务于两种不同的存货监盘目的
They serve two different purposes of inventory monitoring

分别是第一 从盘点记录准确性目的考虑
They are: first, considering the accuracy of inventory records

它的实施方式是从存货盘点记录中
Its implementation method is to select items from the inventory counting records

选取项目追查至存货实物
and trace them to the physical inventory

第二种它的目的是检查盘点记录的完整性
its second purpose is to check the integrity of the counting records

那它的实施方式是从存货实物中选取项目
and its implementation method is to select items from the physical inventory

追查至盘点记录
and trace them to the counting records.

最后我们来学习一下
Finally, let's learn

存货监盘程序的注意事项
the precautions of inventory monitoring procedure

存货监盘程序的注意事项有很多值得我们思考
there are a lot of precautions in the inventory supervision procedure that we should think about

在这里我们着重关注两类存货监盘事项
Here we focus on two types of inventory supervision

它们分别是
which are:

第一 关注存货盘点范围
first,Focus on the scope of inventory counting

是否存在遗漏或重复盘点
whether there is omission or repeated counting

第二个需要的注意事项
second

关注特殊类型存货的监盘
Focus on the supervision of special types of inventory

运用职业判断确定存货数量及质量
use professional judgment to determine the quantity and quality of inventory.

存货审计尤其是对年末存货余额的测试
Inventory audit, especially the test of inventory balance at the end of the year,

通常是审计中最复杂也最费时的部分
is usually the most complex and time-consuming part of the audit

其中存货监盘是存货审计中非常重要的一环
Among them, inventory supervision is a very important part of inventory audit.

审计中许多复杂和重大的问题
Many complex and significant issues in the audit

都与存货有关
are related to inventory.

因此我们需要高度关注存货的监盘
Therefore, we need to pay close attention to the inventory supervision

做好存货监盘的审计工作
and audit the inventory supervision.

本知识点就讲解到这里
This knowledge point will be explained here

谢谢大家
Thank you!