住房公積金計(jì)算機(jī)審計(jì)方法體系

1、住房公積金計(jì)算機(jī)審計(jì)方法體系住房公積金計(jì)算機(jī)審計(jì)方法體系──計(jì)算機(jī)審計(jì)實(shí)務(wù)公告第41號(hào)簡(jiǎn)版中華人民共和國(guó)審計(jì)署2012年8月28.1.2承辦網(wǎng)點(diǎn)綜合分析............................................................................168.1.3單位綜合分析.......................................................

2、.............................228.1.4單位性質(zhì)綜合分析............................................................................288.2住房公積金歸集審計(jì)方法（GDB）..........................................................348.2.1歸集基本情況審計(jì)分析方法..

3、..........................................................348.2.2個(gè)人繳存基數(shù)高于社會(huì)平均工資一定倍數(shù)審計(jì)方法....................418.2.3個(gè)人繳存基數(shù)低于上年最低月工資標(biāo)準(zhǔn)審計(jì)方法........................478.2.4個(gè)人繳存基數(shù)異常變動(dòng)情況分析審計(jì)方法....................................

4、538.2.5個(gè)人繳存比例高于政策規(guī)定上限審計(jì)方法....................................608.2.6個(gè)人繳存比例低于政策規(guī)定下限審計(jì)方法....................................658.2.7單位繳存比例高于政策規(guī)定上限審計(jì)方法....................................718.2.8單位繳存比例低于政策規(guī)定下限審計(jì)方法............

5、........................778.2.9單位多繳住房公積金審計(jì)方法........................................................838.2.10單位少繳住房公積金審計(jì)方法......................................................928.2.11個(gè)人月繳存應(yīng)繳與實(shí)繳金額一致性審計(jì)方法..................

6、..........1008.2.12開戶未繳納和極少繳納公積金情況審計(jì)方法............................1058.2.13一人多次開戶審核審計(jì)方法........................................................1108.2.14同一個(gè)人賬戶重復(fù)繳存審計(jì)方法................................................1158.2