1、企业集团存货审计的问题及策略探索（Problems and Strategies of inventory audit in Enterprise Group）Problems and Strategies of inventory audit in Enterprise GroupAbstract: audit occupies an important position in an enterprise group, and it is related to the enterpriseWhether the basic conditions of steady progress. Esp
2、ecially after entering the market economy, enterprise groups have increased competition and auditedEven more important. Audit of inventory is an important part of audit work of enterprise group. Audit of inventoryWork can effectively prevent the loss of assets and the potential loss of stocks in the
3、 enterprise. This article is from the enterpriseStarting with the present situation of group stock audit, this paper analyzes the existing problems of inventory audit at present, and gives some effective strategiesKey words: enterprise group; inventory audit; problem; strategyI. PrefaceEnterprise gr
4、oups should strengthen their own strength in the fierce competition and stand firm and develop. getGood audit is an important aspect of enhancing enterprise strength, so it is urgent to strengthen the audit of enterprise group.The main content of the audit work is to strengthen the inventory audit o
5、f enterprises, and the inventory of enterprises includes many aspectsIt mainly relates to the self-made semi-finished products and finished products, which can directly reflect the production history of the enterprise groupOperation of battalion and current funds. Doing well the audit of inventory c
6、an truly reflect the enterprise groupThe present situation can also reflect the real situation of enterprise profits. But there are many aspects of Stock Audit in Enterprise GroupThe problem must be formulated according to the current situation.Two, enterprise stock audit problemIn order to analyze
7、the problem of Stock Audit in enterprise group, we must focus on the current situation of inventory audit. In the present situationIt can be seen that there are some shortcomings and needs to be improved.As a matter of fact, inventory is the basic material of enterprise production and sale, and is t
8、he status of the whole enterprise groupUnspoken. It is not just about taking up more funds and a wide variety of goods, but also about stocksThe profits of the industry group. Therefore, the current inventory audit is the most important and most difficult auditPart。1. inventory variability is greate
9、rThe stock flow of enterprise group is large and the turnover is fast, and its existence form often variesHowever, no matter how it changes, it will exist in the production and management of enterprises, and there are some stocksWill also change as the process of enterprise development changes regul
10、arly.Because of the great variety of the stock, it brings great difficulties to the accounting. Mainly embodied in the depositThe account of goods is more, the authenticity and accuracy of it will affect the account of the account. This way, it will be madeThe influence of inventory on the authentic
11、ity of the assets of the enterprise group is relatively subtle, and there will be drawbacks and potential losses.2., a wide variety of inventoryThere are various kinds of stock in enterprise groups, not only in variety but also in measurement unitsIn the same way, the auditors supervisor may or may
12、only be part of all the inventory. And sometimesAuditors are not full of words, the disk can not be achieved, spot check inventory is a mere formality.Moreover, sometimes auditors do not have field checks, but rely on subjective judgment to produce data.This kind of data omission is very big, and it
13、 brings considerable difficulty and difficulty for checking. But if you want to do something about itA thorough inventory of the groups inventory not only takes more time, but also consumes a great deal of manpower.3., the inventory of goods in various stylesThere are quite a lot of inventory in the
14、 enterprise group, which are generally divided into the goods in transit and the consignmentAnd commissioned processing of several kinds of inventory. These are stored in different places, and the quantity stored is also in timeThere is a change in the mark. For example, the enterprise warehouse sto
15、res some raw material, and it keeps on production every dayConsumption.Auditors go out to investigate evidence, the distance is not said, the cost is also large, and the cost is also relativeWhen high. Sometimes other units do not give support and cooperation,Even conspire to hide inventory quantiti
16、es,The evidence of such inventories is hardly guaranteed.4. inventory control is weakIn fact, the internal inventory control in many enterprise groups is relatively weak or ineffectiveDivision of labor is also useless, in accordance with the separation of responsibilities and the principle of mutual
17、 containment, and sometimes there are people at all levelsA phenomenon of collusion, cheating, etc. These are easy to cause the inventory of accounts and warehouse custody account false,Confusion or loss, resulting in inventory of the real situation can not be investigated.Three, the strategy of Ent
18、erprise Group Stock AuditIndeed, there is a big problem in the reality of enterprise group inventory audits. This requires the auditor of the inventoryWith certain auditing skills and rich practical experience, professional judgment and comprehensive analysis can be usedInventory audit.1. dont let g
19、o of any doubtsAuditors are sure to find doubts when they are audited, which requires auditors to persevereOpen doubt. Although the disambiguation process will encounter many difficulties, but the audit personnel must overcome difficulties.Its hard to tell the truth.Inventory audits should be conduc
20、ted on the basis of physical inventory and for inventory items of higher valueFocus of investigation. Auditors should understand the basic situation and inventory status of the audited units in advance.An experienced auditor is then sent to audit the stock.In the sample, the audit staff to prevent f
21、alse and empty count report, but also on the results, andCheck the records of the audited units, and prevent the occurrence of missing or repeated stock taking.2. persevere in finding out the truthThere are many branches in an enterprise group, and sometimes, in order to cover up problems, they will
22、A variety of ways are used to conceal the truth and to set up a wide variety of obstacles for auditors to divert their attention,Used to impede the auditors in-depth investigation, especially in relation to the quality of the inventory.Under such circumstances, the auditors of the enterprise group s
23、hould pay particular attention to the quality of the inventory assets,Check the inventory checked whether distinguish damaged, outdated, obsolete and defective, but also the inventory accountCompare the value of the registered value with the price on the market. For those assets which are not in con
24、formity with the provisions of the group,People should be bold enough to disclose.For those goods in transit or commission sales, the quantity and value of the goods should be checked firstAny inventory and value confirmation. If the cost is greater than the value of the inventory, there is no need
25、to conduct inventory audits.3. pay attention to production cost and audit of product costGroup auditors can not be afraid of the cost of production, and the audit of the audit of the cost of product costs is difficult, and vagueHis speech was carried with one hand. In the audit of production costs,
26、we should focus on the process of production process,The standardization and scientificalness of management system.4. strengthen internal controlTo monitor and test the enterprise in the group, to determine the focus, object and scope of the inventory auditA series of rules and regulations to regula
27、te the audit and establish the credibility of the audit. At the same time, group auditors should be strengthenedImprove their own quality, the use of more advanced audit theory and technical methods. Establish a standard audit sideCase and audit procedure, control the risk of inventory audit, and im
28、prove the quality of group stock audit.Four, concluding remarksAlthough the difficulty of inventory audits is relatively large, it is not impossible to audit. As long as the enterprise group strengthens the insideControl, standardize the management of stock, and set up a perfect audit system.For vio
29、lations of inventory audit, we must follow in the end, not severely punish; audit in the groupPersonnel must have good professional ethics, and do a good job of enterprise group inventory audit.Reference：1 Zhu Hui. Research on quality control of accounting information J. times economic and trade (th
30、eoretical Edition), 2006.2 Wang to fly.Analysis of enterprise inventory process management J. financial supervision, 2010.3, Zeng de. Enterprise inventory management J. modern business, 2010.4 Huang Hu. How to tap the benefits from enterprise purchasing and inventory management J. Gansu science and technology, 2010.
