1) Didn't you count it?
2) Is it reasonable for the book to reflect the stock?
3) Is the proportion in the cost too large?
4) Is this item a scarce and valuable item?
5) Is this article necessary for daily life?
6) Was there any fraud in this project in the past?
If the above question is affirmative, it should be the focus of inventory.
After the property to be counted is determined, if it cannot be counted at the same time immediately and it is difficult to ensure that the inspected unit does not understand the situation, the materials to be counted should be sealed, and the keys should be kept by the property manager after sealing.
2. Investigate and understand the receiving and dispatching custody system of related property, evaluate the control function of each system, find out the weak links of control, and clarify the key points.
3, determine the personnel involved in the inventory. In the inventory members, there must be at least two auditors, a financial controller and a physical custodian, and there must be necessary staff.
4. Calculate the book balance on the counting day, that is, eliminate the book records and calculation errors through recheck, recheck and check.
5, prepare the record form, check the measuring instruments. The measuring instruments used for inventory must be inspected to prevent the inventory results from being distorted by fraud.
6, choose the appropriate inventory time. Generally, the selection of inventory time will not affect the normal work, and should be chosen after the end of business every day or before the start of business.
By comparing the results of inventory with the accounts, we can know whether the accounts are consistent with the facts. If they are not, what problems exist, we should further check and implement them by other methods. After the inventory results are determined, all the people present (especially the physical custodian, chief financial officer and auditor) should sign the inventory table to clarify their responsibilities.