1, aging. Pay attention to long-term transactions to see whether bad debts are formed, whether there are losses caused by decision-making mistakes, whether there are funds occupied by individuals for a long time, and whether there are imaginary expenses.
2, check whether there is any use of current accounts to adjust profits. See if there is any problem of hiding the income and expenses related to the enterprise in the liabilities, or using the current account to postpone the carry-over income; Whether there is a problem of falsely listing costs and expenses in liabilities to adjust profits and tax evasion;
3. Check whether it is normal to borrow from individuals, and check whether there is a large amount of free foreign borrowing.
4, check whether there are pending legal fees, check whether there are major events in the near future and the impact of major events on the enterprise.
There are still many contents of the inspection, and there are many businesses of the enterprise, so it is difficult to elaborate one by one.
In terms of methods, books generally say that the most important method is correspondence method, but in fact this method is very inefficient. Sometimes it has little effect. Mainly from the actual audit practice to accumulate relevant experience, more questions and more verification; After a long time, you can simplify your own auditing methods in normal communication, and you will naturally be more vigilant and pay more attention to abnormal communication.