【文章內(nèi)容簡(jiǎn)介】 ......................................... 43 190．財(cái)務(wù)管理審計(jì)的主要內(nèi)容包括哪些 ? .............................. 43 191．財(cái) 務(wù)收入審計(jì)的主要內(nèi)容 ?...................................... 43 192．財(cái)務(wù)支出審計(jì)的主要內(nèi)容 ?...................................... 43 193．固定資產(chǎn)管理審計(jì)的主要內(nèi)容 ?.................................. 43 194．怎樣對(duì)已出租、處置財(cái)產(chǎn)收入合規(guī)性進(jìn)行審計(jì) ? .................... 44 195．怎樣對(duì)金融機(jī)構(gòu)往來利息收支合規(guī)性進(jìn)行審計(jì) ? .................... 44 ? ......................... 44 197．怎樣對(duì)費(fèi)用審批、列支合規(guī)性進(jìn)行審計(jì) ? .......................... 44 198．怎樣對(duì)業(yè)務(wù)招待費(fèi)合規(guī)性進(jìn)行審計(jì) ? .............................. 44 199．怎樣對(duì)工資性支出合規(guī)性進(jìn)行審計(jì) ? .............................. 44 200．怎樣對(duì)非常損失列賬的合規(guī)性進(jìn)行審計(jì) ? .......................... 44 201．怎樣對(duì)以租代購固定資 產(chǎn)合規(guī)性進(jìn)行審計(jì) ? ........................ 45 202．怎樣對(duì)已核銷貸款本息合規(guī)性進(jìn)行審計(jì) ? .......................... 45 203．怎樣對(duì)購置固定資產(chǎn)合規(guī)性進(jìn)行審計(jì) ? ............................ 45 204．怎樣審計(jì)截留隱匿利息收入的問題 ? .............................. 45 205．怎樣審計(jì)小金庫的問題 ? ....................................... 45 206．怎樣審計(jì)費(fèi)用賬戶多頭開戶的問題 ? .............................. 46 207．怎樣審計(jì)虛列費(fèi)用的問題 ?...................................... 46 208．怎樣審計(jì)假發(fā)票、不合規(guī)發(fā)票的問題 ? ............................ 46 209．怎樣審計(jì)財(cái)務(wù)超權(quán)限的問題 ?.................................... 46 (二 ) 農(nóng)村信用社會(huì)計(jì)業(yè)務(wù)審計(jì) ........................................ 46 210．會(huì)計(jì)業(yè)務(wù)審計(jì)的主要內(nèi)容 ?...................................... 46 211．怎樣對(duì)會(huì)計(jì)科目使用合規(guī)性進(jìn)行審計(jì) ? ............................ 46 212．怎樣對(duì)會(huì)計(jì)憑證使用合規(guī)性進(jìn)行審計(jì) ? ............................ 46 213．怎樣對(duì)票據(jù)審查程序合規(guī)性進(jìn)行審計(jì) ?（預(yù)備知識(shí)） ................ 47 214．怎樣對(duì)賬戶開戶手續(xù)合規(guī)性進(jìn)行審計(jì) ? ............................ 47 215．怎樣對(duì)賬戶使用與管理合規(guī)性進(jìn)行審計(jì) ? .......................... 47 216．怎樣對(duì)非生息資產(chǎn)列賬合規(guī)性進(jìn)行審計(jì) ? .......................... 47 217．怎樣對(duì)錯(cuò)賬沖正合規(guī)性進(jìn)行審計(jì) ? ................................ 48 218．怎樣對(duì)營(yíng)業(yè)中抹賬的合規(guī)性進(jìn)行審計(jì) ?（預(yù)備知識(shí)） ................ 48 219．怎樣對(duì)同城票據(jù)清算操作合規(guī)性進(jìn)行審計(jì) ? ........................ 48 220．怎樣對(duì)印章保管使用情況進(jìn)行審計(jì) ? .............................. 48 221．怎樣對(duì)密碼設(shè)置、保 管情況進(jìn)行審計(jì) ? ............................ 48 222．怎樣對(duì)重要空白憑證保管使用情況進(jìn)行審計(jì) ? ...................... 49 223．怎樣對(duì)密押 (壓數(shù)機(jī) )保管使用進(jìn)行審計(jì) ? .......................... 49 224．怎樣對(duì)內(nèi)外賬務(wù)核對(duì)情況進(jìn)行審計(jì) ? .............................. 49 225．怎樣對(duì)金融機(jī)構(gòu)往來賬務(wù)核對(duì)情況進(jìn)行審計(jì) ? ...................... 49 226．怎樣對(duì)會(huì)計(jì)賬務(wù)“六相符”進(jìn)行審計(jì) ? ............................ 49 227．怎樣對(duì)電子匯兌系統(tǒng)數(shù)據(jù)收發(fā)業(yè)務(wù)合規(guī)性進(jìn)行審計(jì) ? ................ 50 228．怎樣對(duì)電子匯兌系統(tǒng)查詢查復(fù)業(yè)務(wù)合規(guī)性進(jìn)行審計(jì) ? ................ 50 229．怎樣對(duì)電子匯兌系統(tǒng)匯差業(yè)務(wù)合規(guī)性進(jìn)行審計(jì) ? .................... 50 230．怎樣對(duì)電子匯兌系統(tǒng)檔案管理合規(guī)性進(jìn) 行審計(jì) ? .................... 50 231．怎樣對(duì)會(huì)計(jì)交接進(jìn)行審計(jì) ?...................................... 51 232．怎樣對(duì)會(huì)計(jì)檔案保管合規(guī)性進(jìn)行審計(jì) ? ............................ 51 233．怎樣對(duì)會(huì)計(jì)檔案調(diào)閱、銷毀合規(guī)性進(jìn)行審計(jì) ? ...................... 51 (三 )信用社出納業(yè)務(wù)審計(jì) ............................................. 51 234．出納業(yè)務(wù)審計(jì)的主要內(nèi)容 ?...................................... 51 235．怎樣對(duì)有價(jià)單證和重要抵、質(zhì)押物保管合規(guī)性進(jìn)行審計(jì) ? ............ 51 236．怎樣對(duì)查庫制度的落實(shí)情況進(jìn)行審計(jì) ? ............................ 52 237．怎樣對(duì)驗(yàn)款入庫情況進(jìn)行審計(jì) ?.................................. 52 238．怎樣對(duì)出納交接的合規(guī)性進(jìn)行審計(jì) ? .............................. 52 239．怎樣對(duì)柜員制出納業(yè)務(wù)及其錄像監(jiān)控、密碼、抹賬進(jìn)行審計(jì) ?（預(yù)備知 識(shí)） ................................................................. 52 240．怎樣對(duì)庫房的安全管理的合規(guī)性進(jìn)行審計(jì) ? ........................ 52 241．怎樣對(duì)管庫情況進(jìn)行審計(jì) ?...................................... 52 242．怎樣對(duì)庫存現(xiàn)金限額管理情況進(jìn)行審計(jì) ? .......................... 53 243．怎樣對(duì)現(xiàn)金調(diào)度合規(guī)性進(jìn)行審計(jì) ? ................................ 53 244．怎樣對(duì)現(xiàn)金出入庫的合規(guī)性進(jìn)行審計(jì) ? ............................ 53 245．怎樣對(duì)出納營(yíng)業(yè)終了軋賬的合規(guī)性進(jìn)行審計(jì) ? ...................... 53 第七章 農(nóng)村信用社經(jīng)營(yíng)指標(biāo)真實(shí)性審計(jì) ................................. 53 (一 ) 農(nóng)村信用社經(jīng)營(yíng)指標(biāo)真實(shí)性審計(jì)的目的和內(nèi)容 ....................... 53 246．什么是農(nóng)村信用社經(jīng)營(yíng)指標(biāo)真實(shí)性審計(jì) ? .......................... 53 247．農(nóng)村信用社經(jīng)營(yíng)指標(biāo)真實(shí)性審計(jì)的目的是什么 ? .................... 53 248．農(nóng)村信用社經(jīng)營(yíng)指標(biāo)真實(shí)性審計(jì)的主要內(nèi)容有哪些 ? ................ 53 249．怎樣組織開展年度經(jīng)營(yíng)指標(biāo)真實(shí)性審計(jì) ? .......................... 54 250．對(duì)經(jīng)營(yíng)指標(biāo)真實(shí)性審計(jì)中發(fā)現(xiàn)的問題定性應(yīng)注意哪些事項(xiàng) ? .......... 54 (二 ) 農(nóng)村信用社經(jīng)營(yíng)指標(biāo)真實(shí)性審計(jì)的側(cè)重點(diǎn) .......................... 54 251．開展經(jīng)營(yíng)指標(biāo)真實(shí)性審計(jì)應(yīng)重點(diǎn)把握哪些側(cè)重點(diǎn) ? .................. 54 252．審查會(huì)計(jì)核算資料以外的資料有哪些側(cè)重點(diǎn) ? ...................... 54 253．審計(jì)會(huì)計(jì)報(bào)表有哪些側(cè)重點(diǎn) ?.................................... 54 254．審計(jì)業(yè)務(wù)狀況表有哪些側(cè)重點(diǎn) ?.................................. 54 255．審計(jì)損益明細(xì)表有哪些側(cè)重點(diǎn) ?.................................. 55 256．審計(jì)會(huì)計(jì)賬簿有 哪些側(cè)重點(diǎn) ?.................................... 55 257．審計(jì)會(huì)計(jì)憑證有哪些側(cè)重點(diǎn) ?.................................... 55 (三 )利潤(rùn) (虧損 )指標(biāo)的真實(shí)性審計(jì) ..................................... 55 258．影響利潤(rùn)指標(biāo)真實(shí)性的主要因素有哪些 ? .......................... 55 259．什么是虛增利潤(rùn) ? ............................................. 55 260．什么是虛減利潤(rùn) ? ............................................. 56 261．怎樣審計(jì)利息收入的真實(shí)性 ?.................................... 56 262．怎樣審計(jì)利息支出的真實(shí)性 ?.................................... 56 263．怎樣審計(jì)金融機(jī)構(gòu)往來收入的真實(shí)性 ? ............................ 56 264．怎樣審計(jì)金融機(jī)構(gòu)往來支出的真實(shí)性 ? ............................ 56 265．怎樣審計(jì)中間業(yè)務(wù)收入的真實(shí)性 ? ................................ 56 266．怎樣審計(jì)投資收益的真實(shí)性 ?.................................... 56 267．怎樣審計(jì)其他 營(yíng)業(yè)收入的真實(shí)性 ? ................................ 57 268．怎樣審計(jì)營(yíng)業(yè)外收入的真實(shí)性 ?.................................. 57 269．怎樣審計(jì)營(yíng)業(yè)外支出的真實(shí)性 ?.................................. 57 270．怎樣審計(jì)手續(xù)費(fèi)支出的真實(shí)性 ?.................................. 57 271．怎樣審計(jì)業(yè)務(wù)管理費(fèi)用開支的真實(shí)性 ? ............................ 57 272．怎樣認(rèn)定費(fèi)用下甩 ? ........................................... 57 273．怎樣審計(jì)固定資產(chǎn)折舊計(jì)提的真實(shí)性 ? ............................ 57 274．怎樣審計(jì)呆賬準(zhǔn)備金計(jì)提的真實(shí)性 ? .............................. 57 275．怎樣審計(jì)“三費(fèi)”計(jì)提的真實(shí)性 ? ................................ 58 276．怎樣審計(jì)其它計(jì)提類支出的真實(shí)性 ? .............................. 58 277．怎樣審計(jì)遞延資產(chǎn)攤銷的真實(shí)性 ? ................................ 58 278．怎樣審計(jì)無形資產(chǎn)攤銷的真 實(shí)性 ? ................................ 58 279．怎樣審計(jì)營(yíng)業(yè)稅及附加的真實(shí)性 ? ................................ 58 280．怎樣審計(jì)以前年度損益調(diào)整的真實(shí)性 ? ............................ 58 (四 )存款指標(biāo)的真實(shí)性審計(jì) ........................................... 58 281．存款真實(shí)性審計(jì)的主要內(nèi)容有哪些 ? .............................. 58 282．怎樣審計(jì)虛增存款 ? ........................................... 58 283．怎樣審計(jì)虛減存款 ? ........................................... 59 284．怎樣審計(jì)在不同存款種類之間相互調(diào)整存款 ? ...................... 59 285．怎樣審計(jì)在同一存款種類的各科目之間相互調(diào)整存款 ? ...