Outgoing audit report sample

The outgoing audit report is a document that comprehensively summarizes the outgoing economic responsibility audit process and results. It plays the role of notarizing the performance of the auditee's economic responsibilities during his term of office. The following is the outgoing audit report that I compiled. You are welcome to refer to it.

Part 1: About the Outgoing Economic Responsibility Audit Report

We accepted the entrustment to implement the financial budget from May 1, 20xx to December 31, 20xx during our tenure. situation and final accounts reporting; the management and use of special funds; the management, use and value preservation and appreciation of state-owned assets; the internal control system and implementation of fiscal revenue and expenditure, financial revenue and expenditure; whether financial revenue and expenditure comply with democratic decision-making procedures, etc. Conduct an audit. The authenticity and completeness of the information provided by the audit work is the responsibility of the management authority. Our responsibility is to issue an audit opinion based on the audit of the information provided by the unit.

1. Audit basis

(1) Chinese Certified Public Accountants Practice Standards;

(2) Accounting Standards for Public Institutions and the "Accounting System for Public Institutions"; /p>

(3) Document No. 20 [201x] issued by the Central Committee of the Communist Party of China, "Interim Provisions on the Economic Responsibility Audit of Party and Government Leading Cadres below the County Level during their Term";

(4) Jinan Municipal Health Bureau Jiwei Guicaifa [201x] No. 4 "Implementation Opinions on the Financial Responsibility Audit of Major Leaders of Departure Units under the Bureau";

(5) May 1, 201x to December 31, 201x Financial statements, financial books, vouchers and related information.

(6) Other relevant documents.

2. Audit Procedures

On December 27, 201x, the leading group for the audit of economic responsibilities during the term of the Health Bureau held a meeting and issued the "Financial Responsibilities of Major Leading Cadres of the Bureau-directed Units after Leaving Their Jobs" Audit Notice "Jiwei Review Letter [2014] No. 5, officially started the economic responsibility audit work during the tenure of Dean Shang Yanyin. The audit team stationed at the audit site on March 4, 201x, and conducted a comprehensive audit of the accounting data and other related data through various audit procedures and methods such as understanding the verification situation, on-site inventory of physical assets, and inspection and review data. In 201x Field work ended on March 25. After the field work is completed, the audit team will sort out the information obtained during the on-site audit, report to the coordinator arranged by the Health Bureau, and issue an audit report.

3. Basic situation of the auditee and the unit where he or she works

(1) The situation of the auditee

(2) The situation of the unit where he/she works

IV. Relevant indicators

(1) Analysis of asset indicators 1. Growth of total assets 2. Changes in asset-liability ratio 3. Growth of net assets

(2 ) Analysis of income indicators 1. Financial subsidy income 2. Growth of medical income 3. Growth of pharmaceutical income

(3) Analysis of income and expenditure ratio

5. Existing Questions

(1) Financial revenue and expenditure accounting and management

(2) Management and use of special funds

(3) Management of state-owned assets, In terms of use: 1. Situation of profit and loss 2. Situation of unaccounted houses and buildings 3. Situation where the actual owner of the vehicle is inconsistent with the owner stated on the motor vehicle driving certificate

(4) Internal Control and implementation conditions

6. Audit opinions

Through the audit, we believe that during the tenure of Dean Shang Yanyin from May 1, 2014 to the end of 2014, in addition to the above issues, Accounting and financial management comply with the "Accounting Standards for Public Institutions", the "Accounting System for Public Institutions" and related systems.

The asset management system is sound, the implementation is good, the assets are in good condition, there are no non-performing assets, and the state-owned assets are in a state of maintaining and increasing their value. There is a well-designed internal control system in terms of financial management, drug and item procurement and management, and it can basically be implemented in accordance with the requirements of the internal control system. All expenditures are signed by the head of the unit, the head of the department, and the person in charge.

Part 2: Sample outgoing audit report

1. Brief description of outgoing audit

Outgoing audit is the auditor’s use of entrusted management assets Responsible for the supervision and evaluation activities carried out and its effects. Its theoretical basis is: auditing is caused by the emergence of entrusted economic responsibilities after the separation of two powers. In the final analysis, auditing is to review the economic responsibilities that asset managers should perform towards asset owners. Financial auditing and management auditing in modern auditing are two forms of outgoing auditing. The former examines assets, liabilities and profits and losses, while the latter examines the effectiveness and efficiency of capital movement.

2. Contents of out-of-office audit

The content of out-of-office audit mainly depends on the status of the legal representative of the enterprise in the operation and management of the enterprise and the responsibilities he should perform. To sum up, the responsibilities that the legal representative of an enterprise should perform during his term of office mainly include three aspects: financial responsibility, management responsibility and legal and disciplinary responsibility. Therefore, the content of outgoing audit also consists of these three parts.

3. Types of outgoing audits

According to the content of the audit, outgoing audits can be divided into term outgoing audits and bankruptcy outgoing audits. The term and departure audit is an audit of the performance of the financial responsible person's completion of his/her term goals and other target responsibilities. The bankruptcy audit mainly examines and confirms the reasons for the bankruptcy of the enterprise; determines the main persons responsible for the bankruptcy of the enterprise; supervises the property and materials of the bankrupt enterprise, including the confirmation of assets and liabilities during bankruptcy liquidation, the assessment of asset values, and the bankruptcy assets sale and distribution.

IV. Methods of out-of-office audit

The method of out-of-office audit refers to the method used by auditors to obtain sufficient and effective audit evidence to confirm the nature of the matters being audited and to issue audit opinions. Various means adopted. Since the outgoing audit includes financial responsibility audit, management responsibility audit and legal and discipline responsibility audit, it is a comprehensive audit.

Therefore, to conduct outgoing audit, it is necessary to comprehensively use a variety of audit methods. In addition to basic methods such as inspection and analytical review, these audit methods also use some special methods such as ABC analysis method, network technology method, comprehensive scoring method, and amount method.

Part 3: Outgoing Audit Report

Board of Directors of ***** Co., Ltd.:

We accept the entrustment and provide ** Co., Ltd. (hereinafter referred to as ***** Co., Ltd.) General Manager Comrade ****'s financial accounting statements and its economic performance during his term of office (from ** month **** year **** year ** month) Responsibility-related information was audited. ***** is responsible for the authenticity and completeness of these accounting statements and information. Our responsibility is to express audit opinions on the above accounting statements and related accounting information. Our audit was conducted in accordance with the Chinese Independent Auditing Standards for Certified Public Accountants. During the audit process, based on the actual situation, we implemented audit procedures that we considered necessary, including spot checks of accounting vouchers. The relevant situation of the audit is reported as follows:

1. Basic situation

(Introduction to the basic situation of the enterprise and the basic situation of the auditee)

( 1) Financial status

The total assets (on the start date of employment) are ****** yuan, the total liabilities are **** yuan, and the total owner’s equity is ****** yuan . The total assets (on the date of resignation) are **** yuan, the total liabilities are **** yuan, and the owners' equity is **** yuan. The assets (on the date of departure) have decreased (increased) by ***, the liabilities (increased) have decreased by ***, and the owners' equity (increased) have decreased by *** compared with the (date of employment).

The specific situation is as follows:

1. The long-term investment amount on ***month** of **** year is **** yuan, and the amount on **month** of ***year is *** Yuan, decreased (increased) by *** compared with **year**month.

2. The amount of accounts receivable on **month** of **** year is **** yuan, and the amount on **month** of ***year is **** yuan. It decreased (increased) by *** compared with **year**month.

3. The amount of prepaid accounts on ***month** in **** year is **** yuan, and the amount on **month** in ***year is *** yuan, compared with It decreased (increased) by *** in **year**month.

4. The amount of inventory on **month** in **** year is **** yuan, and the amount on **month** in ***year is **** yuan, which is higher than ** The year ** month decreased (increased) by ***.

5. The amount of other receivables on **month** of **** year is **** yuan, and the amount on **month** of ***year is **** yuan. It decreased (increased) by *** compared with **year**month.

6. The amount of fixed assets on ***month** in **** year is **** yuan, and the amount on **month** in ***year is *** yuan, which is higher than * *Year **month decreased (increased) by ***.

7. The amount of short-term borrowing on **month** of **** year is **** yuan, and the amount on **month** of ***year is *** yuan, which is higher than * *Year **month decreased (increased) by ***.

8. The amount of accounts payable on **** month ** of **** year is **** yuan, and the amount on ** month ** of *** year is **** yuan, compared with It decreased (increased) by *** in **year**month.

9. The amount of advance receipts on **month** of **** year is **** yuan, and the amount on **month** of ***year is **** yuan, compared with It decreased (increased) by *** in **year**month.

10. The amount of other payables on **month** of **** year is **** yuan, and the amount on **month** of ***year is **** yuan, compared with It decreased (increased) by *** in **year**month.

11. The amount of wages payable on **** month ** of **** year is **** yuan, and the amount on ** month ** of *** year is **** yuan, which is higher than * *Year **month decreased (increased) by ***.

12. The amount of welfare fees payable on **month** of **** year is **** yuan, and the amount on **month** of ***year is **** yuan, compared with It decreased (increased) by *** in **year**month.

13. The amount of long-term payables on **** month ** of **** year is **** yuan, and the amount on ** month ** of *** year is **** yuan, compared with It decreased (increased) by *** in **year**month.

14. The amount of paid-in capital on **month** of **** year was **** yuan, and the amount on **month** of ***year was **** yuan, compared with It decreased (increased) by *** in **year**month.

(2) Operating results

1. (Describe the operating income of each year) 2. (Describe the other business income of each year) 3. (Describe the operating income of each year) (external income) 4. (Describe the management expenses of each year) 5. (Describe the financial expenses of each year) 6. (Describe the profits of each year)

(3) Maintain and increase the value of corporate assets Situation

The total owner’s equity on **month** of ***year is ****** yuan, and the owner’s equity on **month** of ****year is **** *Yuan, owner's equity (increase) decreased**:

1. Paid-in capital: The amount on **month** of ****year was **** yuan, **** The amount on **month **, year ** was **** yuan, which was *** less (increased) than on **month **, year ****; the specific details are as follows:

Description of actual receipts Capital changes.

2. Capital reserve: The amount on **month** of **** year is **** yuan, and the amount on **month** of **** year is **** yuan , a decrease (increase) of *** compared with **month** of ****; the specific details are as follows:

Describe the changes in capital reserve.

3. Surplus reserve: the amount on **month** of **** year is **** yuan, and the amount on **month** of **** year is **** yuan , a decrease (increase) of *** compared with **month**, year ****; the specific details are as follows:

Describe the changes in surplus reserve.

4. Undistributed profits: The amount on **month** of **** year is **** yuan, and the amount on **month** of **** year is **** yuan , a decrease (increase) of *** compared with **month**, year ****; the specific details are as follows:

Describe the changes in undistributed profits. Other matters.

II. Economic Responsibility Evaluation

****The economic responsibility evaluation of the general manager during his tenure mainly includes the following aspects:

(1) Business Responsibility

Completion of major economic indicators during the term of general manager ****:

1. Sales profit margin (gross profit margin): from **month of ***year to **** In ** month of the year, the gross sales profit margins for each year were **, **, **, and ** respectively. The annual average sales profit margin during the term of office was ****.

2. Return on total assets: From **month of **** year to **month of **** year, the return rate of total assets in each year is **, **, ** respectively , **, and the annual average return on total assets during the term is **.

3. Return on net assets: From **month of **** year to **month of **** year, the return on net assets in each year are **, **, and ** respectively. , **, **, and the annual average return on net assets during the term is **.

4. Capital preservation and appreciation rate: The capital preservation and appreciation rate is *** compared with the net assets on **month** of **** year compared with the net assets on **month** of **** year.

5. Asset-liability ratio: The asset-liability ratios from the end of ** month of **** year to the end of ** month of **** year are **, **, **, ** respectively. .

6. Current ratio: The current ratios from the end of ** month in **** year to the end of ** month in **** year are **, **, **, and ** respectively.

7. Accounts receivable turnover rate: The accounts receivable turnover rate in **** year **-** month, ** year, ** year, and ** year is **, respectively. **, **, **.

8. Inventory turnover rate: **** year**-** month, *** year, ** year, ** year, the inventory turnover rate is **, **, * respectively *, **.

9. Net assets: From **month of **** year to **month of **** year, the net assets in each year are ***** yuan and **** yuan respectively. , **** yuan, **** yuan.

(Briefly comment on the above indicators).

(2) Management Responsibilities

During the tenure of Manager ****, the company formulated internal management regulations for daily expenses, covering personnel management, labor employment, warehouses, equipment, and complete production. Management systems have been formulated in terms of finance, accounting, statistics, supply and marketing, etc., and the internal control system is relatively complete. This is mainly reflected in:

1. In terms of monetary fund management, the company strictly implements the receipt and payment of monetary funds in accordance with the "Interim Regulations on Cash Management", "Bank Settlement Measures" and the relevant internal control systems formulated by the company. .

2. In terms of inventory management, the company has set up full-time warehouse custodians in accordance with relevant regulations; the detailed accounts of inventory products are managed by one accountant responsible for inventory; both the entry and exit of inventory have incoming and outgoing documents, accompanied by The relevant managers and responsible persons shall sign their approvals and conduct regular inventory at the end of each month to ensure that the accounts are consistent with the facts and the accounts are consistent.

3. The company has established and improved an equipment management system in terms of fixed asset purchase and disposal management. When purchasing a fixed asset, the approval and acceptance procedures are complete; the maintenance work after the acquisition of the equipment is carried out in a step-by-step and planned manner; when the equipment is outdated, the technology is backward and seriously affects the product quality, the equipment is updated in a timely manner, and the scrapping and disposal of fixed assets are strictly carried out. Comply with relevant approval systems.

(3) Accounting responsibilities

(Describe whether there are any problems with accounting)

(4) Financial and legal responsibilities (Describe whether there are any illegal problems)

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III. Disclosure of other matters

IV. Audit suggestions

Suggestions on management and accounting

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