15.2 Internal control and control test on bank deposits在线视频

同学们 大家好
Hello everyone

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

是银行存款的内部控制和控制测试
the internal control and control test of bank deposit

一 银行存款内部控制概述
Firstly, an overview of internal control over bank deposits

一般而言一个良好的银行存款的内部控制
Generally speaking, a good internal control of bank deposits

同现金的内部控制一样
like the internal control of cash

也应达到以下几点

also achieve the following points:

银行存款收支与记账的岗位分离
Post separation of bank deposit income and expenditure and account keeping

银行存款收支要有合理 合法的凭据
There should be reasonable and legal evidence for the income and expenditure of bank deposits

全部收支及时准确入账
All revenues and expenditures shall be recorded in a timely and accurate manner

并且支出要有核准手续
and the expenditure shall be approved

按月编制银行存款余额调节表
Prepare the bank balance reconciliation statement on a monthly basis

以做到账实相符
to ensure that the accounts are consistent with the actual ones

加强对银行存款收支业务的内部审计
Strengthen the internal audit of bank deposit income and expenditure business

按照我国现金管理的有关规定
According to the relevant provisions of cash management in China

超过规定限额以上的现金支出
Cash disbursements in excess of specified limits

一律使用支票
must use checks

因此企业应建立相应的支票申领制度
Therefore, enterprises should establish corresponding cheque application system

明确申领范围
define the application scope

申领批准及支票签发 支票报销等等
application approval, cheque issuing, cheque reimbursement and so on

对于支票报销和现金报销
For cheque reimbursement and cash reimbursement

企业应建立报销制度
the enterprise shall establish a reimbursement system

报销人员报销时应当有正常的报批手续
the reimbursement personnel shall have normal approval procedures

适当的付款凭据
proper payment credentials

有关采购支出还应具有验收手续
The relevant procurement expenditures shall also have acceptance procedures

会计部门应对报销单据加以审核
The accounting department shall review the reimbursement documents

出纳员见到加盖核准戳记的支出凭据后
the cashier shall see the expenditure credentials

方可付款
stamped with approval stamp

付款记录应及时登记入账

Payment records shall be entered in the books in a timely manner

相关凭证应按顺序或内容
The relevant documents shall be in order or content

编制会计记录的附件
prepare annexes to accounting records

二 银行存款的控制测试
Next is control test of bank deposit

银行存款的控制测试一
The first one is

了解银行存款的内部控制
to understand the internal control of bank deposits.

注册会计师应当注意的内容包括
The contents that certified public accountants should pay attention to include:

银行存款的收支是否按规定的程序和权限办理
Whether the income and expenditure of bank deposits are handled in accordance with the prescribed procedures and authorities

银行账户是否存在与本单位经营无关的
Whether the bank account which is irrelevant to the operation of the company

款项收支情况
has fund income and expenditure

是否存在出租 出借银行账户的情况
Whether the bank account is leased or lent

出纳与会计的职责是否严格分离
Whether the responsibilities of cashier and accountant are strictly separated

是否定期取得银行对账单
Whether to obtain bank statements regularly

并编制银行存款余额调节表等等
and prepare bank balance reconciliation

银行存款的控制测试二
The second is

检查银行存款的收款凭证
to check bank deposit receipt voucher

注册会计师应选取适当的样本量作如下检查
The certified public accountant shall select appropriate sample size for the following inspection:

核对收款凭证与存入银行账户的
Check whether the receipt voucher is consistent with

日期和金额是否相符
the date and amount deposited in the bank account

核对银行存款日记账的收入金额是否正确
Check whether the income amount of bank deposit journal is correct

核对收款凭证与银行对账单是否相符
Check whether the receipt voucher is consistent with the bank statement

核对收款凭证与应收账款明细账的
Check receipt voucher and accounts receivable Sub Ledger

有关记录是否相符
whether the relevant records are consistent

核对实收金额与销货发票是否一致等等
Check whether the received amount is consistent with the sales invoice

银行存款的控制测试三
The third is

检查银行存款的付款凭证
to check bank deposit payment voucher

为测试银行存款付款内部控制
To do this

注册会计师应选取适当的样本量作如下检查
the certified public accountant shall select appropriate sample size for the following inspection:

检查付款的授权批准手续是否符合规定
Check whether the authorization and approval procedures of payment meet the requirements

核对银行存款日记账的付出金额是否正确
Check whether the payment amount of bank deposit journal is correct

核对付款凭证与银行对账单是否相符
Check whether the payment voucher is consistent with the bank statement

核对付款凭证与应付账款明细账的记录
Check of payment voucher and accounts payable Sub Ledger

是否一致
whether the records are consistent

核对实付金额与购货发票是否相符等等
Check whether the paid in amount is consistent with the purchase invoice

银行存款的控制测试四
The fourth is

抽取一定期间的银行存款日记账
to draw the bank deposit journal of a certain period

与总账核对
and check with the general ledger

注册会计师应抽取一定期间的银行存款日记账
The certified public accountant shall take the bank deposit journal for a certain period

检查其有无计算错误
check whether there is any calculation error

并与银行存款总分类账核对
and check with the general ledger of bank deposit

银行存款的控制测试五
The fifth is

抽取一定期间银行存款余额调节表
to draw a bank balance reconciliation statement for a certain period of time

查验其是否按月正确编制并经复核
check whether it is correctly prepared on a monthly basis and reviewed

为证实银行存款记录的正确性
In order to verify the correctness of the bank deposit records

注册会计师必须抽取一定期间的
the certified public accountant must draw out

银行存款余额调节表
the bank deposit balance reconciliation table for a certain period of time

将其同银行对账单 银行存款日记账
check it with the bank statement, bank deposit journal

及总账进行核对
and general ledger

确定被审计单位是否按月正确编制
determine whether the audited unit is correctly prepared on a monthly basis

并复核银行存款余额调节表
and review the bank deposit balance reconciliation table

银行存款的控制测试六
The sixth is

检查外币银行存款的折算方法
check the conversion method of foreign currency bank deposits

是否符合有关规定
whether it conforms to relevant regulations

是否与上年度一致
and whether it is consisitent with the previous year

对于有外币银行存款的被审计单位
year. For the audited entity with foreign currency bank deposits

注册会计师应检查外币银行存款日记账
the certified public accountant shall check the record of the foreign currency bank deposits on hand journal

及财务费用 在建工程等账户的记录
and the account of financial expenses under construction

确定有关外币银行存款的增减变动
and determine the increase and decrease of the enterprise's foreign currency bank deposits

是否采用交易发生日的即期汇率
whether adopt the spot exchange rate on the transaction date

将外币金额折算为记账本位币金额
Convert the amount of foreign currency into the amount of functional currency

或者采用按照系统合理的方法
Or adopt a systematic and reasonable method

确定的与交易发生日即期汇率
Fixed spot rate with the date of transaction

近似的汇率折算为记账本位币
The approximate exchange rate is converted into the bookkeeping base currency

选择采用汇率的方法前后各期是否一致
Select whether the method of using exchange rate is consistent before and after each period

检查企业的外币银行存款的余额
Check the balance of foreign currency bank deposit of the enterprise

是否采用期末即期汇率
Whether it uses the ending spot rate

折算为记账本位币金额
converted into the amount of bookkeeping standard currency

折算差额的会计处理是否正确
Whether the accounting treatment of translation difference is correct

银行存款的控制测试七
The seventh is

评价银行存款的内部控制
to evaluate the internal control of bank deposits

注册会计师在完成上述程序之后
After completing the above procedures

即可对银行存款的内部控制进行评价
the certified public accountant can evaluate the internal control of bank deposits

评价时注册会计师应首先确定
During the evaluation, the certified public accountant should first determine

银行存款内部控制可信赖的程度
the degree of trust of the internal control of bank deposits

以及存在的薄弱环节和缺点
as well as the existing weak links and shortcomings

然后据以确定在银行存款实质性程序中
Then we can determine in the substantive procedures of bank deposits

对哪些环节可以适当减少审计程序
which links can appropriately reduce the audit procedures

哪些环节应增加审计程序
which links should increase the audit procedures

作重点检查以减少审计风险
and focus on inspection to reduce the audit risk

本节内容是银行存款的内部控制和控制测试
This section is about the internal control and control test of bank deposits

谢谢大家
Thank you