Financial Records " Missing " How To Restore Enterprise Materials.

At present, companies are in the process of closing accounts at the end of the year. If the historical financial information is stolen or stolen for various reasons, many business managers will be concerned about the impact of incomplete financial information on the annual reports and how the external auditors should perform the audit work and the audit opinions that may be issued.

China's accounting law has clearly stipulated that all units should establish archives for accounting vouchers, accounting books, financial accounting reports and other accounting materials, and keep them properly.

The person in charge of the unit is responsible for the accounting work and the authenticity and integrity of the accounting information.

The basic norms of enterprise internal control further require that the accounting system control of listed companies requires enterprises to strictly implement the unified accounting standards system of the state, strengthen the basic accounting work, clarify the handling procedures of accounting vouchers, accounting books and financial accounting reports, and ensure the true and complete accounting information.

According to the definition of China's auditing standards, accounting records are important sources of audit evidence.

The guidelines also clearly stipulate that if the scope of the audit of Certified Public Accountants is restricted, the impact may be very significant and extensive, so that sufficient and appropriate audit evidence can not be obtained, so that audit opinions on financial statements can not be published.

At the same time, when a certified public accountant issues opinions on internal control of corporate financial reports issued by a listed company, it is necessary to assess the reasons for theft or theft of historical financial information, whether it is fraudulent by management or not.

Ineffective and ultimately produced.

Consider the impact of internal control audit opinion based on the results of the evaluation.

It may be an internal control audit report that is limited in scope of audit and can not express opinions, or a negative opinion of internal control because of major defects in internal control of financial reports, or an internal control audit opinion with major defects in internal control of non-financial reporting.

The main purpose of external auditors to provide audit services for enterprises is to issue forensic opinions on historical financial information. Therefore, the integrity of historical financial information that constitutes audit evidence is of vital importance to auditors.

Historically, there has been an external auditor unable to obtain sufficient and appropriate audit evidence to confirm the authenticity of corporate financial information, and has issued an audit report which can not express opinions on the annual financial report of the enterprise.

And after the intervention of the regulatory authorities, the listed companies eventually suffered the suspension.

However, from practice, we understand history.

Missing is not entirely without a solution.

According to the guidelines for the application of Audit Standard No. 1301st audit evidence to explain the adequacy and appropriateness of audit evidence, audit evidence is cumulative in nature, mainly in the process of auditing, through the implementation of audit procedures, and may also include information obtained from other sources.

For example, some of the original vouchers and inventory records of a company were unfortunately engulfed by the fire. The management of the company finally realized the reduction of financial information through unremitting efforts.

The specific procedures are as follows:

1, the company will inform the suppliers of the balance and annual purchase volume to many suppliers, and obtain the relevant bank settlement certificates as the substitute materials for the historical procurement of financial information.

2. The procurement information can also be used as a supporting evidence for inventory warehousing.

3. The company also balances pactions and balances with customers before.

The information collected in the monthly statement of banks has successfully restored the historical sales financial information.

4, CPA can understand, evaluate and test the internal control of the company in the process of restoring accounting records, such as testing whether the company has internal controls to ensure the completeness of alternative data, whether internal controls ensure the accuracy of alternative data, etc.

5, certified public accountants obtain the corresponding audit evidence by implementing the audit procedures of the above-mentioned reduced accounting records, such as the implementation of analysis procedures and review procedures, the implementation of the procedures for rewriting the financial reporting process, the adjustment and classification of the same accounting information, the obtaining of testimony materials from independent sources of audited units, and the receipt of letters of inquiry from third party suppliers.

The above substitute data and the corresponding audit evidence obtained by the CPA through the execution of audit procedures can be used as effective audit evidence.

The person in charge of a company is legally responsible for the authenticity and integrity of the accounting work and the accounting information of the enterprise. The enterprise should formulate a complete internal management method. Once the historical financial data is missing or other circumstances of force majeure occur, the enterprise should discuss the practical and feasible solution in time, and consult the relevant departments and experts, so as not to delay the company's annual report and other related matters.

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