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Accounts, but the company's warehouse keeper, but the delay will not provide a variety of pretexts. In order to obtain key evidence, Taiyuan Tepai Ban requesting it provide the relevant business data. In the patchwork of data, the auditors keen to find an Excel document that records the number of engines in number, and are divided into 'original number', 'current number' two categories. Under the existing regime, agricultural producers must be the product lot number, production name, size, type, engine number, frame number and other information into a large purchase of agricultural subsidies information systems. The system is 'a year to set up a library', the engine number and other important product information can only be entered once, re-enter the product information you can not get subsidies. Critical information systems through product screening to prevent agricultural products have been 'repeated sales' cheat subsidies problems. Through data analysis, audit judgment, linking the new group to avoid tampering with the system audit by the engine number of ways to achieve repeat sales. Verification by auditors, the new group linking two models of harvester use two types of engines. In order to obtain more than the evidence, Taiyuan Tepai Ban and engine manufacturers to get in touch and get the manufacturer sold to the new group linking all engine numbers. 'They have sold the engine removed, the original number is polished off, and then look after people re-forged engine number and reinstall the original corn harvester, a 'new' corn harvester can be sold again, and achieved national the special agricultural subsidies every 'sell' one will be able to earn about 80,000 yuan in state subsidies. 'audit staff said. According to Taiyuan Tepai Ban verify, New Alliance Group had forged more than 270 engine number, amount of money involved alone as high as more than 2,500 yuan. 'According to our knowledge, the firm bought a total of only about 1,300 units of the engine, has been able to sell more than 1,500 units of corn harvesting machine, with all the above approach and shift.' An auditor said. Auditors on the engine number of this trail made a breakthrough, but to a more complete grasp of illegal evidence linking the new group, still need more data to support. Auditors