一、收益的审计。农村合作经济组织的收益由直接经营收益、发包上交收益和其他收益构成,主要任务是审查其真实性。 1、对直接经营收益的审计。(1) 审查是否有估收行为。如村营的竹林,有时虽已取得砍伐证,但尚未砍伐或未达到砍伐数量,为了增加当年收入,往往按批准的砍伐数虚估一笔收入,村营的渔业,有时虽未达到成鱼销售旺季,为了增加分配,往往预估收入参与分配。(2) 审查是否有压支现象。已投入使用的生产资 First, the audit of earnings. The revenue of rural cooperative economic organizations consists of direct operating income, contracted returns, and other benefits. Its main task is to review its authenticity. 1. Audit of direct operating income. (1) Examine whether there is any estimate of income. For example, the bamboo forest in the village has sometimes obtained cutting certificates, but it has not yet felled or has not reached the number of felling. In order to increase the current year’s income, the revenue is often estimated in accordance with the approved number of felling. The fishery in the village camp sometimes fails to reach the adult fish. In peak sales season, in order to increase distribution, income is often estimated to participate in distribution. (2) Examine whether there is pressure. Has been put into use