1.32 审计实务-营销花费
<img src="data:image/svg+xml,%3C%3Fxml version=1.0 encoding=UTF-8%3F%3E%3Csvg width=1px height=1px viewBox=0 0 1 1 version=1.1 xmlns=http://www.w3.org/2000/svg xmlns:xlink=http://www.w3.org/1999/xlink%3E%3Ctitle%3E%3C/title%3E%3Cg stroke=none stroke-width=1 fill=none fill-rule=evenodd fill-opacity=0%3E%3Cg transform=translate(-249.000000, -126.000000) fill=%23FFFFFF%3E%3Crect x=249 y=126 width=1 height=1%3E%3C/rect%3E%3C/g%3E%3C/g%3E%3C/svg%3E" style="width: 50%; margin-bottom: 20px;"><p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">点击“一条审计汪”关注我</span></p><span style="color: black;"><span style="color: black;">营销</span><span style="color: black;">花费</span><span style="color: black;">指的是</span>企业<span style="color: black;">营销</span>商品和材料、<span style="color: black;">供给</span>劳务的过程中<span style="color: black;">出现</span>的<span style="color: black;">各样</span><span style="color: black;">花费</span>，比较<span style="color: black;">平常</span>的<span style="color: black;">花费</span>类损益科目。</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">通常</span>金额<span style="color: black;">很强</span>的类别为运输费、<span style="color: black;">宣传</span>费、<span style="color: black;">营销</span>佣金等大杂烩，<span style="color: black;">详细</span>与业务<span style="color: black;">关联</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">按照</span>新收入准则，<span style="color: black;">营销</span>过程中为了取得合同，后期获取合同的收益能够<span style="color: black;">显著</span>覆盖这部分<span style="color: black;">花费</span>，应该计入合同取得成本这个科目，<span style="color: black;">这般</span>细分是为了<span style="color: black;">思虑</span>收入成本的可配比性，<span style="color: black;">加强</span>信息质量。</span></p><span style="color: black;">接下来，<span style="color: black;">咱们</span>就聊聊，查这个科目的账需要做<span style="color: black;">那些</span>审计程序、机械复制粘贴底稿后怎么写文字说明、必须拿到<span style="color: black;">那些</span>证明审计观点的证据。总而言之，<span style="color: black;">便是</span></span><strong style="color: blue;"><span style="color: black;">干啥</span></strong><span style="color: black;">-程序；</span><strong style="color: blue;"><span style="color: black;">写啥</span></strong><span style="color: black;">-底稿说明；</span><strong style="color: blue;"><span style="color: black;">留啥</span></strong><span style="color: black;">-证据。</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">实务中，事务所的规模<span style="color: black;">体积</span>会对这些审计程序有所取舍，<span style="color: black;">然则</span><span style="color: black;">做为</span>一条有责任的审计狗，你<span style="color: black;">最少</span>脑海中要<span style="color: black;">思虑</span>到这些骨头的<span style="color: black;">危害</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">OPENNING</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">程序1：</span></strong><span style="color: black;"><strong style="color: blue;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">认识</span><span style="color: black;">机构</span>的<span style="color: black;">营销</span>模式，<span style="color: black;">认识</span><span style="color: black;">机构</span><span style="color: black;">营销</span><span style="color: black;">分部</span>设置及其功能，以及本年度的<span style="color: black;">分部</span>设置变化</span></strong></span></strong></span></strong></span></strong></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">仅有</span><span style="color: black;">认识</span><span style="color: black;">机构</span>的<span style="color: black;">营销</span>模式、<span style="color: black;">营销</span><span style="color: black;">分部</span>的职责，<span style="color: black;">营销</span>人员的业绩考核标准，<span style="color: black;">才可</span>对<span style="color: black;">营销</span><span style="color: black;">花费</span>有总体的判断和分析。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">程序1总结！</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">【底稿说明】<span style="color: black;">机构</span>的<span style="color: black;">营销</span><span style="color: black;">分部</span>的功能、人数、<span style="color: black;">营销</span>人员的激励模式等，<span style="color: black;">认识</span><span style="color: black;">机构</span><span style="color: black;">营销</span><span style="color: black;">花费</span>归集<span style="color: black;">分部</span>的范围，并判断<span style="color: black;">以上</span>归集口径<span style="color: black;">是不是</span><span style="color: black;">恰当</span>。</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">【证据】<span style="color: black;">机构</span><span style="color: black;">分部</span>职责说明资料、访谈资料等。</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">OPENNING</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">程序2：</span></strong><span style="color: black;"><strong style="color: blue;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">选取</span>与<span style="color: black;">营销</span>规模有比例关系的项目，测试其收入的关系</span></strong></span></strong></span></strong></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">例如</span>运费、报关费、代理费等等可能与收入<span style="color: black;">或</span><span style="color: black;">必定</span>类别的收入<span style="color: black;">相关</span>系。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">倘若</span>有的<span style="color: black;">机构</span><span style="color: black;">营销</span>业绩与收入挂钩，需要<span style="color: black;">认识</span><span style="color: black;">机构</span><span style="color: black;">营销</span>人员的挂钩业绩与收入的比例关系，<span style="color: black;">能够</span><span style="color: black;">经过</span>业绩提成反过来证实<span style="color: black;">营销</span>的真实性，<span style="color: black;">由于</span>业绩提成的真实性<span style="color: black;">常常</span>更高。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">程序2总结！</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【底稿说明】测试过程以及比例偏差<span style="color: black;">原由</span>，以及<span style="color: black;">最后</span>结论。</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【证据】测试表。</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">OPENNING</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">程序3：</span></strong><span style="color: black;"><strong style="color: blue;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">针对</span>变动<span style="color: black;">很强</span>的项目，核查其<span style="color: black;">原由</span></span></strong></span></strong></span></strong></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">针对</span><span style="color: black;">花费</span>变动<span style="color: black;">很强</span>，<span style="color: black;">必定</span>有经营<span style="color: black;">行径</span>上的变化，<span style="color: black;">倘若</span>财务人员所说明<span style="color: black;">原由</span><span style="color: black;">没法</span>让人信服，应该去向<span style="color: black;">营销</span><span style="color: black;">分部</span>的<span style="color: black;">关联</span>人员<span style="color: black;">或</span><span style="color: black;">营销</span>负责人<span style="color: black;">认识</span>本年的变化。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">程序3总结！</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【底稿说明】变动<span style="color: black;">很强</span>的<span style="color: black;">原由</span>以及结论。</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【证据】<span style="color: black;">关联</span>原始凭证、访谈资料等。</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">OPENNING</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">程序4：</span></strong><span style="color: black;"><strong style="color: blue;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">重要和<span style="color: black;">反常</span>项目抽查</span></strong></span></strong></span></strong></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">对<span style="color: black;">很强</span>的<span style="color: black;">花费</span>支出项目或<span style="color: black;">反常</span>的支出项目，必须在底稿中获取<span style="color: black;">关联</span>凭证，并做判断。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">程序4总结！</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【底稿说明】抽样原则以及金额，结论。</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【证据】抽查表。</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">OPENNING</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">程序5：</span></strong><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">截止测试</span></strong></span></strong></span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">一般</span>是大金额的<span style="color: black;">花费</span>需要<span style="color: black;">重视</span>，尤其是房地产企业需要调控土地增值税，有做高<span style="color: black;">花费</span>的动机。其他企业<span style="color: black;">便是</span>调控利润之类的。这个程序<span style="color: black;">通常</span>都不会省略，却容易被<span style="color: black;">忽略</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">花费</span>截止测试至关重要，<span style="color: black;">同期</span>要与货币资金截止测试结合起来。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">抽查出来的明明较小金额的跨期，但结论说截止无误，这就有点指鹿为马了。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">程序5总结！</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【底稿说明】截止测试的样本<span style="color: black;">选取</span>，过程、结论。</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【证据】截止测试抽查表。</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">OPENNING</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">程序6：</span></strong><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">分月分项目明细的波动分析</span></strong></span></strong></span></strong></span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">针对</span>分项目分月的波动分析，其<span style="color: black;">重点</span>目的是，<span style="color: black;">由于</span><span style="color: black;">花费</span>的间接性，<span style="color: black;">通常</span>都是固定<span style="color: black;">花费</span>，<span style="color: black;">因此</span>用这个分月分析找出某个月份的大额的，<span style="color: black;">或</span>某个月<span style="color: black;">无</span><span style="color: black;">连续</span>性的<span style="color: black;">花费</span>等。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">这个<span style="color: black;">能够</span>和程序3<span style="color: black;">一块</span>做。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">程序6总结！</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【底稿说明】分析的结论以及<span style="color: black;">反常</span>波动的<span style="color: black;">原由</span>。</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">【证据】明细表、分析表、波动图。</strong></span></p>
顶楼主，说得太好了！ 我深感你的理解与共鸣，愿对话长流。
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