【導(dǎo)讀】安徽省農(nóng)村信用社聯(lián)合社。安徽省農(nóng)村合作金融機(jī)構(gòu)。內(nèi)部審計(jì)實(shí)務(wù)手冊。安徽省農(nóng)村信用社聯(lián)合社審計(jì)稽核處。文檔歷史修改記錄。序號(hào)版本號(hào)日期編者姓名備注。120200402朱道榮、許興鵬、陳芳、桂陽、楊立新、郝磊、王志祥、王玉龍、薛蓮

　　

【正文】 ...... 215 主要參考依據(jù) .............................................................................................. 215 5 所有者權(quán)益審計(jì)（陳芳、王志祥） .................................................................. 217 實(shí)收資本審計(jì) .............................................................................................. 217 概述 ........................................................................................................... 217 入股資金審計(jì) ............................................................................................. 217 增資擴(kuò)股審計(jì) ............................................................................................. 219 分配股票股利的增資審計(jì) ........................................................................... 220 資本公積審計(jì) .............................................................................................. 220 概述 ........................................................................................................... 220 資本公積取得審計(jì) ...................................................................................... 220 資本公積使用 審計(jì) ...................................................................................... 221 盈余公積審計(jì) .............................................................................................. 222 概述 ........................................................................................................... 222 盈余公積提取審計(jì) ...................................................................................... 222 盈余公積使用 審計(jì) ...................................................................................... 223 一般準(zhǔn)備審計(jì) .............................................................................................. 224 概述 ........................................................................................................... 224 一般準(zhǔn)備提取審計(jì) ...................................................................................... 224 一般準(zhǔn)備使用 審計(jì) ...................................................................................... 225 本年利潤審計(jì) .............................................................................................. 225 概述 ........................................................................................................... 225 本年利潤分配審計(jì) ...................................................................................... 225 利潤分配審計(jì) .............................................................................................. 226 概述 ........................................................................................................... 226 盈余公積補(bǔ)虧審計(jì) ...................................................................................... 226 提取盈余公積審計(jì) ...................................................................................... 226 應(yīng)付利潤（股金分紅）的審計(jì) .................................................................... 226 未分配利潤審計(jì) ......................................................................................... 227 6 財(cái)務(wù)管理審計(jì)（陳芳、王志祥） ...................................................................... 228 財(cái)務(wù)管理內(nèi)控審計(jì) ...................................................................................... 228 財(cái)務(wù)管理內(nèi)控制度建立審計(jì) ........................................................................ 228 財(cái)務(wù)管理內(nèi)控制度執(zhí)行審計(jì) ........................................................................ 229 財(cái)務(wù) 管理內(nèi)部監(jiān)督審計(jì) ............................................................................... 230 財(cái)務(wù)計(jì)劃與報(bào)告審計(jì) .................................................................................. 231 財(cái)務(wù)計(jì)劃編制審計(jì) ...................................................................................... 231 財(cái)務(wù)計(jì)劃執(zhí)行審計(jì) ...................................................................................... 232 財(cái)務(wù)收入審計(jì) .............................................................................................. 234 利息收入審計(jì) ............................................................................................. 234 金融機(jī)構(gòu)往來收入審計(jì) ............................................................................... 237 手續(xù)費(fèi)收入審計(jì) ......................................................................................... 239 其他營業(yè)收入審計(jì) ...................................................................................... 240 投資收益審計(jì) ............................................................................................. 242 營業(yè)外收入審計(jì) ......................................................................................... 244 安徽省農(nóng)村信用社聯(lián)合社 9 財(cái)務(wù)支出審計(jì) .............................................................................................. 246 利息支出審計(jì) ............................................................................................. 246 金融機(jī)構(gòu)往來支出審計(jì) ............................................................................... 248 手續(xù)費(fèi)支出審計(jì) ......................................................................................... 249 營業(yè)費(fèi)用審計(jì) ............................................................................................. 251 其他營業(yè)支出審計(jì) ...................................................................................... 257 營業(yè)稅金及附加審計(jì) .................................................................................. 259 營業(yè)外支出審 計(jì) ......................................................................................... 260 以前年度損益調(diào)整審計(jì) ............................................................................... 262 年終決算審計(jì)（王志祥） .......................................................................... 262 概述 ........................................................................................................... 262 決算前工作 ................................................................................................ 263 決算日工作 ................................................................................................ 26