審計(jì)如何核對(duì)明細(xì)表和科目余額表?

主要看會(huì)計(jì)憑證和業(yè)務(wù)單據(jù),再根據(jù)總帳核對(duì)明細(xì)賬.

審計(jì)人員一般會(huì)先看報(bào)表,再看科目余額表,科目余額表的數(shù)據(jù)要跟報(bào)表數(shù)對(duì)牢,對(duì)牢后再看科目余額表中的明細(xì)科目,擇重要明細(xì)或異常明細(xì)詳細(xì)檢查;

這就要看明細(xì)賬了,對(duì)明細(xì)賬里金額較大或者款項(xiàng)比較異常的憑證要追查至原始憑證,還經(jīng)常會(huì)向財(cái)務(wù)人員詢問(wèn)其真實(shí)內(nèi)容和發(fā)生的原因等,審計(jì)很少看總賬,總賬只要跟明細(xì)賬數(shù)據(jù)對(duì)上就可以了,或者說(shuō)科目余額表是審計(jì)關(guān)注的總賬.