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Audit points of scientific research funds

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发表于 2016-6-17 12:50:36 | 显示全部楼层 |阅读模式
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Ningbo Mingzhou CertifiedPublic Accountants Partnership  
Liu Kewen
(AIA certificate ofmembership:346888,china)
Audit content: Audit whether thescientific research institutes have established the internal control system ofscientific research funds, Whether the research fundingalone accounting, earmarking; Whether the expenditure isapproved, Whether relevant original documents are complete, compliance;Whether thetime of scientific research funding included in the project is in the startingand ending time of the project contract; Whether the cost ofexpenses related to the subject; Whether ultra range,ultra standard use of scientific research funds
Audit basis: China CertifiedPublic Accountants auditing standards,Interim  Measures for the supervision andadministration of the national science and technology plan and special funds,Interim Measures of Ningbo Municipality on the administration of Ningbo scienceand technology plan project formulated by the Municipal Science and technologybureau, Interim Measures for the administration of Ningbo Municipal Science andtechnology project funds, Interim Measures for the acceptance of the project ofNingbo science and technology plan, Interim Measures for project funding.
Audit scope: Vouchers, account books, statements of Project funding and theactual use of the relevant "Project contract" and "NingboMunicipal Science and technology project (topic) budget and finalaccounts" and other related date.
Audit procedures andmethods: To understand the basic situation of the audited entity and theaudit project, Focus on understanding the number of researchers  and knowledge structure  and the number of patent  with the audit project associated and thenumber of thesis.
Check audited entity whetherto establish a sound financial management of scientific research fundsmanagement approach, Research funding whether set separately account page ofaccounting, the implementation of account management.
Access to scientificand technological departments issued scientific research funding plan, Check Scienceand Technology Department issued the scientific research funds and auditedentity Appropriation notice, Review funding whether in place in accordance with the provisions, Whether lessAppropriation funding, Whether all accounted for the"science and technology funding" (universities and researchinstitutes) or "special payable" (enterprises), whether accountsstorage.
Check the use offunds to meet whether the requirements, Whether transfer of scientific researchfunds. Audit Scientific research funds bank statements and Scientificresearch funds bank account ledger whether final balance; Focus on the adjustment to the "not up to account." find by hard and thorough search,Ensure the safety and integrity ofscientific research funds. Review special bankof statements has a record but bank deposits have no record of the businessledger. If there is a bank account audited entity bank of statementsfunds to import account books, and account books are not handled, Or only in the account books of "bank deposit" One inone processing, May be a transfer of researchfunding. Should review Current payments to trace the whereabouts offunds, Whether free transfer management fees, Even the funds lent "three" production entities ortemporary borrowing funds for scientific research and technology establishedenterprises, After verification to recover etc.
Check the scope ofthe use of scientific research funds, Whether change in the use of funds. Check Science and technology project contract and the projectbudget statement, the purchase of equipment detail table, Detailed review of the scientific research business expenses,special accounts payable accounting content, Whether it is relatedto the research topic Equipment costs, material costs, testing of theprocessing fees, fuel and power costs, poor expenses, conference fees,international cooperation and exchange fees, publishing / documents /information dissemination / intellectual property rights transaction fees,service charges, expert consulting fees, basic construction fee and otherexpenses. Whether research funding by the "free rider",charged by the administrative departments of the burden of travel, the subsidyfee etc. Adjust  the use offunds Between the research topics, Or charged  Cost of  Irrelevant scientific research, The basic construction charged costs in the office decoration, thepurchase of office equipment and supplies, Charged hospitality, gifts, travelexpenses, the cost of a taxi; Whether issue  the independent research project irrelevant assistant salary, bonus and welfare subsidies.
Check of expenditurestandards for scientific research. Experts consulting fees, senior professionaltitles  whether 800 people / day following, indirect costsgenerally do not exceed the direct cost of 5%.
Check  whether the payment voucher is real and  legal and valid or not, To examine whetherthere is a cooperative contract  fee  for the external cooperationcontract; Whether the meeting fee has a clear content, size, duration,participants and records; Travel expense the purpose of the trip, the routewhether clear, time, date whether detailed; Purchase of materials whether detailedlist and acceptance certificate; Whether self-employed households have no iouscharged labor receipt; Whether all belong to the "project contract"during the invoice; Whether extraction of the cost has not yet occurred;Whether expert advisory fee  without signature table; The use ofscientific research funds whether the approval of the science and TechnologyDepartment, the financial sector audit, Supporting the indirect costs whetherapproved by the financial sector. Check the accuracy of the calculation of theexpenses of research funding, the timeliness of accounting. Check the accuracyof expenditure accounting of research funding, the timeliness of accounting.
Check scientificresearch funds balance account processing. Check "project budget and finalaccounts" and the actual expenditure of the project whether consistent, whether scientificresearch projects have been completed and acceptance assessment, financialexpenses do not close accounts, whether end of the project does not closeaccounts. Check audited entity whether at the end of the year, Scientific research funds into business balance of subjects, The research funding balances and business balance (scientificresearch institutes, colleges and universities) mixed together, Utend to other scientificresearch project research. Check audited entity scientific research projectscompleted acceptance, whether to carry out the task to clean up in time, Project balance funds, as required to be approved by the part ofthe verification, After being approved write offthe funding of scientific research "(scientific research institutes,colleges and universities)," special payable "(enterprise), Other parts   as a nationalinvestment in capital reserve reflected alone, whether transferredto the salary payable to employees", The phenomenon ofexpenditure for personnel in the unit.
The audit of scientific research funds must be combinedwith the financial revenue and expenditure. Some of the audited units (mainlyfor enterprises) did not establish a special account, but in the management ofcost accounting, Only to combine audit of scientific research fundsand financial revenue and expenditure audit, It is possible to distinguishbetween special accounts payable expenses and management costs, Confirm theexistence of business expenses and research funds in whether collusion with theuse of, Whether the business expenses crowding out funding.

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