What Is a Sales Audit?

Commodity sales audit is an audit of the commercial sales of commercial enterprises. The main contents are: (1) whether the commodity sales business seriously implements the commodity supply policy, the price policy and the policy on the purchase and control of goods by social groups, and whether it has forcedly matched cold-backed products and violated price discipline; (2) reviewed the commodity sales The implementation of plans, fulfillment of contracts, and completion of commodity circulation tasks, whether the goods were delivered or delivered on schedule, and whether there were defaults and defaults; (3) reviewing the integrity and compliance of the internal control system for commodity sales, and whether the economic responsibilities were clear Whether the formality system is strict; (4) Examine the correctness of the accounting vouchers, accounts and accounting treatments of the merchandise sales business, whether the sales income is correct, whether the settlement of sales payments is timely, whether the sales cost carry-over is in compliance, No falsification, artificial adjustment of costs and profits. ^[1]

Commodity sales audit

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Commodity sales audit is an audit of the commercial sales of commercial enterprises. The main contents are: (1) whether the commodity sales business seriously implements the commodity supply policy, the price policy and the policy on the purchase and control of goods by social groups, and whether it has forcedly matched cold-backed products and violated price discipline; (2) reviewed the commodity sales business The implementation of plans, fulfillment of contracts, and completion of commodity circulation tasks, whether the goods were delivered or delivered on schedule, and whether there were defaults and defaults; (3) reviewing the integrity and compliance of the internal control system for commodity sales, and whether the economic responsibilities were clear Whether the formality system is strict; (4) Examine the correctness of the accounting vouchers, accounts, and accounting treatments of the merchandise sales business, whether the sales revenue is correct, whether the settlement of sales payment is timely, whether the carry-over of sales costs is in compliance, and whether No falsification, artificial adjustment of costs and profits. ^[1]

(1) Examining whether the commercial enterprise's supply policy for the products placed on the market has been implemented correctly, whether it has implemented sales plans and fulfilled relevant contracts; ^[2]

(1) Audit of wholesale commodity sales ^[3]

Audits on commodity sales and transfers of wholesale commodity companies. The main contents include:

Review whether the internal control system is complete, whether it can ensure effective management and correct accounting, and whether there are weak links or loopholes.

Review the signing and implementation of the sales contract, whether the contract content includes the necessary items such as the product name, specifications, unit price, transaction amount, payment settlement, and transportation method, whether the shipment and settlement of the goods are performed in accordance with the contract, whether a false contract has been signed, and violations Laws and national policies.

Examine whether the business activities conform to the supply and price policies stipulated by the state, and whether there are any illegal acts such as using tight commodities and reducing prices to deal with affiliated households or collusion between inside and outside, reselling, and obtaining illegal profits.

Review the compliance and correctness of accounting and the completeness of accounting information, the correctness of accounts, the completeness of formalities, the carry-over of operating costs in accordance with regulations, whether the sales revenue is recorded in the account, whether there is a false transfer of operating costs or concealment Situations such as sales revenue intentionally adjusting costs and profits.

(II) Audit of retail merchandise sales

An audit of the business activities of a retail commercial enterprise selling goods. The main contents include:

Examine whether the internal control system is strict, whether the procedures are complete, the implementation is serious, the responsibilities are clear, the rewards and penalties are strict, and there are no loopholes or weak links.

Examine whether the sales activities strictly implement the supply policy, whether various types of goods are directly supplied to consumers, whether there are internal private divisions or pulling relationships that are unhealthy, or only profit, and special supply products and products that are controlled by the purchasing power of social groups Intentionally relax control and other issues.

Examine whether the sales price complies with the national price management regulations, whether there is any arbitrary price increase in the form of disguised price increases; whether the measurement tools are accurate, reliable and regularly checked, and whether there are two short scales, one-time charge, and deceiving customers .

Review the compliance and correctness of accounting. Check whether the regular inventory system is strictly implemented, and whether there are any illegal activities that exceed reasonable losses or other corruption.