09生产与存货循环审计（09 cycle audit of production and inventory）.docVIP

09生产与存货循环审计（09 cycle audit of production and inventory） The ninth chapter, production and inventory cycle audit This chapter is an important center of Chuanjiang Test point 1. Characteristics of cycle of production and inventory (1) the main business activities involved in the cycle of production and inventory; Plan and arrange production, issue raw materials, produce products, calculate product cost, store finished goods, calculate product cost, produce finished products, etc.. (two) the main vouchers and accounting records relating to the cycle of production and inventory; Production instructions; collar material certificate; yield and time records; working summary and working cost distribution; materials distribution table; manufacturing cost allocation summary table; cost calculation; inventory ledger etc.. Test center two production and inventory cycle internal control test Production and inventory cycle internal control 1, inventory internal control: purchase, acceptance, warehousing, production, sales and other functions. Internal control: 2, working employees authorized; change of wage; preparation of attendance and timing information; prepare payroll sheet; the payment of wages and keeping unclaimed wages; fill in the personal income tax returns; record of wages. 3, internal control of cost accounting system: cost management, cost control, cost accounting control. Two 、 internal control test of production and inventory cycle Internal control testing includes: understanding and description of the production and inventory cycle of internal control; the implementation of a simple payroll checks; internal control testing; testing of internal control cost accounting system; evaluation of production and inventory cycle of internal control. Registered accountants can through inquiry, review, observation and other methods to understand the audited internal control in production and inventory cycle, and can choose one or two varieties of products tested, in order to