How Do I Create a Cash Flow Spreadsheet?

The cash flow statement audit is the audit supervision, verification, and evaluation performed by the auditors on the cash flow information disclosed by the accounting entity, the repayment of borrowings, the ability to pay dividends, and the authenticity, legality, correctness, and fairness of the overall financial status in accordance with the audit basis and standards activity.

Cash flow statement audit

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Cash flow statement audit is

Cash flow statement audit features:

From the essence of the cash flow statement audit, it belongs to

Cash flow statement audit objectives and content:

The audit objectives and content of the cash flow statement depend on the elements and functions of the cash flow statement. The important role of the cash flow statement is to

Cash flow statement audit procedures:

The general method of auditing the cash flow statement is generally the same as that of other financial statement audits, that is, the direct method can be used directly from the auditors of the cash flow statement to find problems in the statement or important, abnormal or

General principles for designing cash flow statement audit procedures:

1. Easy first, then difficult.

According to the principle of easy to change first, when auditing the cash flow statement, the cash flow generated from investment activities and financing activities should be audited first, and then the cash flow generated from operating activities should be audited. When auditing the same type of cash flow, you should audit the easy-to-find items first, and then audit the more complicated items.

2. Down and then up.

According to this principle, when auditing the cash flow statement of an enterprise that implements 38 specific accounting standards (hereinafter referred to as "the new standard"), it should start with the "end-period cash and cash equivalent balance" item, and then audit the "open-term cash and cash equivalent balance "," Net increase in cash and cash equivalents "," Impact of exchange rate changes on cash and cash equivalents ", and cash flows from financing, investment, and operating activities. When auditing the cash flow statements of enterprises that implement the Accounting System for Small Businesses, the Accounting System for Business Enterprises, and the accounting system for industries, they also audit in this order.

3. Adopting the direct accounting method and the reverse rolling method, referencing

Other auditing methods combined with audit method. The direct accounting method is also called the review method, that is, to re-statistically verify the items and amounts originally covered when the financial statements were completed. If the results of the re-statistical verification are the same as the reported figures or the differences are small, they can be identified; Refers to the relationship between the items of the cash flow statement, and the total amount minus the items that have been reviewed and confirmed, and the amount of the reportable amount of another or several items is rolled out. The use of other audit script methods refers to the simultaneous auditing with the cash flow statement or Reconciliation with previously verified, balance sheet and income statement related project data, and confirm the correctness of the relevant items of the cash flow statement. During the audit, simple and low-frequency items should be reviewed by the direct accounting method; complex and high-frequency items can be audited by the rollback method; when auditing the balance sheet and profit statement, the relevant items involving the cash flow statement have been audited When the amount is conclusive, it can be audited by checking the number of entries with the cash flow statement related items.