15.3 Substantive procedures for bank deposits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

是银行存款的实质性程序
is the substantive procedure of bank deposit.

银行存款的实质性程序一般包括
The substantive procedures of bank deposit generally include:

一 核对银行存款日记账
1. Check whether the balance of bank deposit journal

与总账的余额是否相符
is consistent with general ledger

注册会计师测试银行存款余额的起点
The starting point for certified public accountants to test the bank deposit balance

是核对银行存款日记账
is to check whether the bank deposit journal

与总账的余额是否相符
is consistent with the general ledger balance

如果不相符应查明原因
In case of non conformity, the cause shall be found out

建议被审计单位做出适当调整
and the auditee is recommended to make appropriate adjustment

二 实施实质性分析程序
2.Implementation of substantive analysis procedures

计算银行存款累计余额应收利息收入
Calculate the interest income receivable from the accumulated balance of bank deposits

分析比较被审计单位银行存款应收利息收入
analyze and compare whether the difference between the interest income receivable from the bank deposits

与实际利息收入的差异是否恰当
and the actual interest income of the audited entity is appropriate

评估利息收入的合理性
evaluate the rationality of the interest income

检查是否存在高息资金拆借
check whether there is a high interest fund lending

确认银行存款余额是否存在
confirm whether there is a bank deposit balance

利息收入是否已经完整记录
whether the interest income has been completely recorded

三 取得并检查银行存款余额对账单
3.Obtain and check bank balance statement

和银行存款余额调节表
and bank balance reconciliation

取得并检查银行存款余额对账单
Obtain and check bank balance statement

和银行存款余额调节表
and bank balance reconciliation

是证实资产负债表中所列银行存款
to verify whether the existence of bank deposits listed in the balance sheet

是否存在的重要程序
it is an important procedure

银行存款余额调节表通常应由
The bank balance reconciliation statement shall be prepared

被审计单位根据不同的银行账户
by audited unit according to different bank accounts

及货币种类分别编制
and currency types

具体测试程序通常包括
The specific test procedures usually include:

将被审计单位资产负债表日的
On the balance sheet date

银行存款余额对账单
check the bank balance statement of the audited entity

与银行询证函回函核对
with the bank confirmation reply

确认是否一致
to confirm consistency

抽样核对账面记录的已付票据金额
Sample and check whether the amount of bills paid

及存款金额是否与对账单记录一致
and the deposit amount recorded in the book are consistent with the statement record

检查资产负债表日的
On the balance sheet date

银行存款余额调节表加计数是否正确
Check whether the bank balance adjustment statement plus count is correct

调节后银行存款日记账余额
and whether the adjusted bank deposit journal balance

与银行对账单余额是否一致
is consistent with the bank statement balance

检查调节事项的性质和范围是否合理
Check whether the nature and scope of adjustment items are reasonable

检查是否存在未入账的利息收入和利息支出
Check if there is interest income and interest expense not recorded

检查是否存在其他跨期收支事项
Check whether there are other cross period revenue and expenditure matters

此外如果被审计单位未经授权
In addition, if the audited unit is not authorized

或授权不清支付货币资金的现象比较突出
or the authorized payment of monetary funds is not clear

检查银行存款余额调节表中
check the adjustment items in the bank deposit balance reconciliation table

支付给异常的领款 签字不全
that are paid to the abnormal bills with incomplete collection and signature

收款地址不清 金额较大票据的调整事项
unclear collection address and large amount

确认是否存在舞弊
and confirm whether there is any fraud

四 函证银行存款余额
4. Confirm the balance of bank deposit by letter

编制银行函证结果汇总表
prepare the summary of bank letter results

检查银行回函
and check the bank reply

向被审计单位在本期存过款的银行发函
Send a letter to the bank that has deposited funds in the current period

包括零账户和账户已结清的银行
including zero account and bank whose account has been settled

确定被审计单位账面余额
Determine the difference between the book balance of the audited entity

与银行函证结果的差异
and the bank's verification results

对不符事项作出适当处理
Handle discrepancies appropriately

函证银行存款余额是证实资产负债表
Verification of bank deposit balance is an important procedure

所列银行存款是否存在的重要程序
to verify the existence of bank deposits listed in the balance sheet

通过向往来银行函证
Through correspondence with banks

注册会计师不仅可了解企业资产的存在
certified public accountants can not only understand the existence of enterprise assets

还可了解企业账面反映所欠银行债务的情况
but also understand the situation that the book of the enterprise reflects the debts owed to the bank

并有助于发现企业未入账的银行借款
and help to find the bank loans

和未披露的或有负债
and undisclosed contingent liabilities that are not recorded in the account of the enterprise

五 检查银行存单
5. Check the bank deposit certificate

对已质押的定期存款应检查定期存单
The certificates of time deposits that have been pledged shall be examined

并与相应的质押合同核对
and check with the corresponding pledge contract

同时关注定期存单对应的质押借款有无入账
Also pay attention to the time certificates of deposit corresponding to the pledge of loans are recorded

对未质押的定期存款应检查开户证实书原件
For the fixed deposits not pledged, the original certificate of account opening shall be checked

对审计外勤工作结束日前已提取的定期存款
For the fixed deposits withdrawn before the end of audit field work

应核对相应的兑付凭证
CPAs shall check the corresponding cashing vouchers

银行对账单和定期存款复印件
bank statements and copies of fixed deposits

六 检查银行存款账户存款人
6.Check whether the depositor of the bank deposit account

是否是被审计单位
is the audited unit

如果存款人不是被审计单位应获取该账户户主
If the depositor is not the audited unit, the account holder shall be obtained

和被审计单位的书面声明
and the written statement of the auditee

确认资产负债表日是否需要调整
Determine whether the balance sheet date needs to be adjusted

七 关注是否存在质押 冻结等
7.Pay attention to whether there is a pledge freeze, etc

对变现有限制或存在境外的款项
which is restricted or kept outside the territory

是否已做必要的调整和披露
and whether necessary adjustments and disclosures have been made

八 对不符合现金及现金等价物
8.Bank deposits that do not meet the conditions for cash

条件的银行存款
and cash equivalents

在审计工作底稿中予以列明
This will be specified in the audit working paper

以考虑对现金流量表的影响
to consider the impact on the cash flow statement

九 抽查大额银行存款收支的原始凭证
9.Spot check the original voucher of large amount bank deposit income and expenditure

检查原始凭证是否齐全
Check whether the original vouchers are complete

记账凭证与原始凭证是否相符
whether the accounting vouchers are consistent with the original vouchers

账务处理是否正确
whether the accounting treatment is correct

是否记录于恰当的会计期间等项内容
and whether they are recorded in the appropriate accounting period

检查是否存在非营业目的的
Check whether there are non-business purposes

大额货币资金转移
that are transfer of large monetary funds

并核对相关账户的进账情况
and check the income of relevant accounts

如有与被审计单位生产经营无关的收支事项
If there are income and expenditure matters unrelated to the production and operation of the auditee

应查明原因并作相应的记录
the reasons shall be found out and corresponding records shall be made.

十 检查银行存款收支的正确截止
10.Check the correct cut-off of bank deposit receipts and payments

选取资产负债表日前后若干天的
On several days before and after the balance sheet date,Select the bank deposit receipts

银行存款收支凭证实施截止测试
and payments vouchers to carry out the cut-off test

关注业务内容及对应项目
pay attention to the business content and corresponding items

如有跨期收支事项
If there are cross period receipts and payments

应考虑是否应提出调整建议
shall consider whether to put forward adjustment suggestion

十一 检查外币银行存款的折算
11.Check the conversion 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 is consistant with the previous year

十二 检查银行存款的列报是否恰当
12.Check whether the presentation of bank deposits is appropriate

根据有关规定企业的银行存款
According to relevant regulations,the bank deposit of an enterprise

在资产负债表的货币资金项目中反映
is reflected in the monetary capital item of the balance sheet

所以注册会计师应在实施上述审计程序后
so after the implementation of the above audit procedures,the certified public accountant shall

确定银行存款账户的期末余额是否恰当
determine whether the ending balance of the bank deposit account is appropriate

进而确定银行存款是否在资产负债表上
and then determine whether the bank deposit which disclosed on the balance sheet

恰当披露
is properly

本节内容是银行存款的实质性程序
This section is the substantive procedure of bank deposit

谢谢大家
Thank you