【正文】 .............................................. 142 檢查依據(jù) .................................................................................................... 142 呆賬準(zhǔn)備審計 .............................................................................................. 142 概述 ........................................................................................................... 142 呆帳準(zhǔn)備帳務(wù)核對 ...................................................................................... 143 呆帳準(zhǔn)備帳務(wù)核算 ...................................................................................... 143 檢查依據(jù) .................................................................................................... 144 應(yīng)收利息審計 .............................................................................................. 144 概述 ........................................................................................................... 144 應(yīng)收利息帳務(wù)核算 ...................................................................................... 144 應(yīng)收利息的核 銷 ......................................................................................... 145 檢查依據(jù) .................................................................................................... 145 應(yīng)收再貼現(xiàn)、轉(zhuǎn)貼現(xiàn)款項審計 .................................................................. 145 概述 ........................................................................................................... 145 應(yīng)收再貼現(xiàn)、轉(zhuǎn)貼現(xiàn)款項帳務(wù) .................................................................... 146 檢查依據(jù) .................................................................................................... 146 其他應(yīng)收款審計 .......................................................................................... 146 概述 ........................................................................................................... 146 其他應(yīng)收款的全面性、真實性 .................................................................... 146 其他 應(yīng)收款列支范圍 .................................................................................. 147 審計其他應(yīng)收款審批程序 ........................................................................... 147 審計其他應(yīng)收款賬戶管理 ........................................................................... 148 審計其他 應(yīng)收款催收、清理 ........................................................................ 148 審計其他應(yīng)收款內(nèi)控建設(shè) ........................................................................... 148 檢查依據(jù) .................................................................................................... 149 委托及代理資產(chǎn)業(yè)務(wù)審計 .......................................................................... 149 概述 ........................................................................................................... 149 委托及代理資產(chǎn)業(yè)務(wù)的合規(guī)性 .................................................................... 149 委托及代理資產(chǎn)業(yè)務(wù)核算的準(zhǔn)確性 ............................................................. 150 檢查依據(jù) .................................................................................................... 150 短期投資審計 .............................................................................................. 150 概述 ........................................................................................................... 150 短期投資的合規(guī)性 ...................................................................................... 151 短期投資核 算準(zhǔn)確性 .................................................................................. 151 檢查依據(jù) .................................................................................................... 151 長期投資審計 .............................................................................................. 151 概述 ........................................................................................................... 152 安徽省農(nóng)村信用社聯(lián)合社 5 長期投資的合規(guī)性 ...................................................................................... 152 長期投資核算的準(zhǔn)確性 ............................................................................... 152 檢查依據(jù) .................................................................................................... 152 入股聯(lián)社資金審計 ...................................................................................... 153 概述 ........................................................................................................... 153 入股聯(lián)社資金帳務(wù)核算 ............................................................................... 153 檢查依據(jù) .................................................................................................... 153 固定資產(chǎn)審計 .............................................................................................. 153 概述 ........................................................................................................... 153 內(nèi)部控制制度的建設(shè) .................................................................................. 154 內(nèi)部控制制度的執(zhí)行 .................................................................................. 154 固定資產(chǎn)增加合規(guī)性 .................................................................................. 154 固定資產(chǎn)減少合規(guī)性 .................................................................................. 155 固定資產(chǎn)修理合規(guī)性 .................................................................................. 156 固定資 產(chǎn)折舊合規(guī)性 .................................................................................. 156 固定資產(chǎn)實物管理 ...................................................................................... 156 檢查依據(jù) .................................................................................................... 157 累計折舊審計 .............................................................................................. 157 概述 ........................................................................................................... 157 審計固定資產(chǎn)折舊計提范圍 ...............