现金流量审核（Cash flow audit）.docVIP

现金流量审核（Cash flow audit） 1, identify the cash flow statement, accounting fraud review purposes The main purpose of the cash flow statement is to provide the enterprise a certain period of cash receipts and cash information; second is to provide the enterprise a certain period of time for business activities, investment activities and financing activities in cash on the basis of information. The cash flow statement divides economic activities into business activities, investment activities and financing activities. Each activity is divided into cash inflows and cash outflows. Business activities include all transactions except investment activities and fund-raising activities. Investment activities include: (1) foreign loans and loans. (2) acquisition and sale of investment and productive durable assets. Financing activities involve liabilities and shareholder equity projects, including: (1) borrowing cash from creditors and paying back cash borrowed. (2) raise capital to shareholders and provide them with investment returns or return their investments. Here, it is necessary to define the meaning of cash: The cash flow statement cash refers to cash and cash equivalents. Refers to the so-called cash, notes and coins, negotiable checks, drafts and bank deposits; the so-called cash equivalents, refers to the initial maturity date within three months (including three months) for short-term investment. 2. Identify the contents and methods of cash flow statement accounting fraud review The review of the cash flow statement mainly includes the following contents: (1) review the net cash flow from operating activities. Net cash flow from operating activities = cash inflow - cash outflow Check whether the inflow of cash is complete and the calculation is correct. Cash flows from operating activities, including cash received from actual sales of goods or services. Cash received from customers, both the cash to get cash, and cash before the annual credit period to recover, but t