印度財務內審服務

Internal Financial Audit

i. 簡介 Introduction

在印度經營企業，可能因為稅務機關核查、公司收購并購、公司內控要求、公司稅收籌劃，以及其他目的和原因，需要對公司的會計憑證、財務報表、納稅情況等進行內部審核，充分了解公司內部財務的規范性、合法性，以及公司可能存在的財稅問題，并采取有效措施，預防潛在風險。

財務內審不是正式的審計，而是企業內部財務核查及評估活動。其主要目的是了解企業內部財務規范性，提前預見問題和風險，以便企業可以提前采取有效措施加以防范，或者避免問題擴大化、復雜化。

Company operating in India may be required to conduct internal audit on company’s accounting documents, financial statements, tax payment status, etc. because of the regulation and examination of tax authorities, the company mergers and acquisitions, the requirements of company internal control, the company’s tax planning and other purposes or reasons. It is also required to fully understand the standardization and legality of the company's internal accounting, as well as the potential fiscal and tax problems of company and then taking effective actions to prevent potential risks.

ii. 服務內容 Services Content

1、會計賬簿的核查：主要核查公司的會計賬簿是否合規，會計憑證收集及整理是否符合會計準則，等等

2、財務報表核查：主要核查公司的財務報表是否合規，是否符合會計準則，等等。

3、納稅情況核查：主要核查公司是否合法納稅，公司的稅收籌劃方式是否恰當，稅收是否存在漏報、瞞報等情況，是否違反稅收繳納相關規定，等等。

4、公司的財務制度的核查：主要核查公司的財務制度及流程是否規范，公司的社保福利繳納是否合規，公司的其他方面的財務是否規范，是否存在潛在風險或者漏洞，等等。

5、根據客戶需求，出具財務內審報告，該報告應當對企業的財務憑證、財務報表及其他財務文件，可能存在的問題及風險充分提示，并提供意見及建議。

1. Verification of accounting ledgers: checking whether the company's accounting ledger are compliant to regulations, whether the accounting documents are collected and arranged in accordance with accounting standards, etc.

2. Verification of financial statement: checking whether the company's financial statements are compliant to regulations and accounting standards, etc.

3. Verification of taxpaying: checking whether the company is legally paying taxes, whether the company's tax planning method is appropriate, whether the taxation is underreported, reported or not and whether the company violates the relevant regulations on taxpaying, etc.

4. Verification of the company's financial system: Mainly checking whether the company's financial system and procedures are standardized, whether the company's social insurance payment is compliant to regulations, whether the company's other aspects of accounting are standardized and whether there are potential risks or loopholes, etc.

5. According to the customer's needs, a financial internal audit report shall be issued. It should fully present the potential problems and risks arising from the company's financial documents, financial statements and other financial documents, and provide sufficient opinions and recommendations to client-company.

印度（India）分公司

地址：1156, Tower B-2, Spaze I-Tech Tower, Sector 49, Sohna Road, Gurgaon,India