银行存款审计程序

2024-12-16 18:00:56
推荐回答(1个)
回答1:

于对银行存款余额调节表的审计程序

审计人员在审计银行存款余额调节表时,除核实“未达账项”项目的真实性外,还应特别注意调节表中异常的情况。对于银行存款余额调节表审计,须注意以下两方面的问题:

(1)应正确理解氽业会计报表中银行存款的真实余额,并制定恰当的审计策略

从企业所编制的银行存款余额调节表中可以看出,某银行账户会计期末实际存在3个余额:企业编制银行日记账余额、银行所提供的对账单余额以及银行存款余额调节表调整后的余额。在存在未达账项的情况下,由于缺乏“银行已收(付),企业尚未收(付)”这类未达账项记账时所需的原始单据,会计人员在填写资产负债表中货币资金项目余额时,一般依据日记账的余额为准。

按会计准则的有关规定:资产负债表所反映的银行存款余额,应当包括期末最后一天所收到的所有存放在银行账户的款项,以及所支出的所有从银行账户中划出的款项;因此,审计时若存在未达账项,银行存款余额应根据余额调节表中调节后的余额来反映,而不是企业日记账或银行对账单的余额。对期末未达账项,审计时须考虑审计计划阶段所设定的重要性水平与项目性质,采取不同的审计策略;若期末的未达账项金额较小,对企业财务状况、经营成果、现金流量影响不大,没有超过该项目所计划的重要性水平,则没有必要对未达账项进行审计调整:

若期末未达账项金额超过重要性水平,依据银行存款日记账余额来编制会计报表在一定程度上扭曲了企业的财务状况、经营成果、现金流量,审计人员则须对“银行已收(付),企业尚未入账金额”这类未达账项进行相应的审计调整,以审计调整后余额为期未银行存款项目的余额。

(2)对银行存款余额调节表中的未达账项进行审计的程序在审计时,针对不同性质的未达账项,应实施不同的审计程序:

“企业已收(付),银行尚未入账的金额”的这类未达账项属企业已经入账,而银行尚未入账的情况。一般来说,由于开户行独立于企业,银行不大可能配合作假,所以这类未达账项一般属企业或银行会计记录时的差错遗漏,以及单据传递时差所引起的,极少发生银行故意不入账的现象;因此,一般来说审计人员只需审核企业入账的原始会计凭证(如支票存根、存款单等)的合法性、真实性,再追查核实以后期间银行对账单等银行单据即可。

“银行已收(付),而企业尚未入账金额”的这类未达账项属银行已经入账,而企业未入账的情况。这类未达账项,可能是企业或银行会计记录的差错遗漏或单据传递时差所致,也可能是氽业故意的舞弊行为,以达到隐瞒或推迟确认收入、资产,减少或延迟交纳税收,虚增业绩或隐瞒费用、负债进行盈余管理的目的。因此,审计人员须重点关注此类未达账项,检查期后入账情况,查验入账时的银行单据及相关的原始凭据,通过对其重要性分析,确定是否调整转入当期。

4.从银行日记账至银行对账单,银行对账单至银行日记账两条线核查银行存款发生额入账情况

在审计实务中,常有这样的情况,企业的出纳或相关人员,利用货币资金内部控制中的缺陷,通过银行存款的收付不入账等手段,将公款私存或用于购买短期投资产品等谋取私利,通过上述方法可能很难发现其中的问题。因此通过随机抽查某一月份银行日记账与银行对账单的发生额,两条线同时进行检查,对大额的未入账银行存款情况,需进行追查,可以有效的检查出银行存款中的舞弊行为,同时对企业的入账完整性进行查验。

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