期货公司审计参考要点_13598.docVIP

审计参考要点 一、各家会计师事务所要关注期货公司提供审计资料的完备性。包括但不限于如下资料： (一)公司完整的交易、结算、财务资料； (二)完整的银行账户信息； (三)完整的对外委托理财、抵押、质押、投资等合同协议，完整的涉诉案件等或有事项的相关资料； (四)公司的内部控制和公司治理等相关资料，近两年公司完整的内部稽核报告，监管部门下发的各类监管意见函、整改通知书等； (五)公司全部关联方关系及全年关联交易情况。 二、在报表审计工作中至少就以下方面的内容履行充分的审计程序： （一）客户分离资产的真实性； （二）银行存款是否被设置附加条件，尤其要关注期货公司的保证金存款是否存在质押、违规担保、预留空白贷记凭证及支票等情况； （三）存出保证金项目的填写是否真实完整，关注存出保证金为关联方单位的资金安全性； （四）交易性金融资产、可供出售金融资产、持有至到期投资等各项金融资产分类是否恰当，核算是否准确，会计政策是否符合《企业会计准则》的规定； （五）各项应收款项是否有合理的经济业务对应，分类、确认、计量是否准确合理，是否充分足额计提了坏账准备； （六）长期股权投资是否真实存在，有无投资协议，协议中是否明确投资收益归属期货公司，公司是否实际取得投资收益； （七）公司固定资产计量是否准确，是否取得产权证明，在建工程达到预定可使用状态时是否转入固定资产，并开始计提折旧； （八）是否正确核算投资性房地产； （九）公司各项资产减值准备计提的合理性； （十）客户权益的真实性与完整性； （十一）客户业务在 One hundred party knowledgeThe current and future periods, the development of the party staffs work principle is: adhere to the standards, and ensure the quality, improve the structure, Shen heavy development. this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work sixteen words policy, is an organic whole of dialectical unity, to fully understand and grasp the Kennedy. Adhere to the standard refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. Quality assurance, is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. Improve structure, refers to the development o