How to write an audit report

Question 1: How to write an audit report? The audit report shall include the following basic contents:

(1) title;

2 recipients;

3 text;

(4) Attachment:

(5) Signature;

(6) Date of report.

The main contents of the audit report shall include the following:

(1) audit summary: explain the basis of the audit project, the purpose and scope of the audit, the focus of the audit and the audit standards, etc. ;

(2) Audit basis: it should be explained that the internal audit is conducted in accordance with the provisions of the internal auditing standards, and if there is any non-compliance with the standards, it should be explained and explained;

(3) Audit conclusion: the evaluation of the business activities and internal control of the audited entity according to the ascertained facts.

(4) Audit decision: opinions on handling and punishment of major problems found in the audit;

(5) Audit suggestion: In view of the main problems found in the audit, put forward suggestions to improve business activities and internal control.

The annex of the audit report shall include a detailed explanation of the audit process and the problems found in the audit, as well as the feedback from the audited entity.

Format of internal audit report:

1. at the beginning: for example, an audit opinion on some economic matters of a certain unit.

2. Overview of the unit

3. The time, method and steps of auditing the economic matters.

4. Audit results of this economic matter: It can be said from the aspect of doing well, and it is more important to explain the existing problems through internal audit.

5 opinions (or suggestions) on the handling of issues worthy of attention in the audit.

6. In view of the audit situation, in order to strengthen management, an improvement plan is put forward for the unit in accounting or accounting control (the plan should be practical and require the unit to put it in place in future work, and audit suggestions are not dispensable, so this aspect should be supervised and inspected in future audit work).

Audit Bureau (Office) (Official Seal)

date month year

Question 2: How to write the audit report? Give a favorable comment to * * * * * * Co., Ltd.

20 13 annual accounting statements

Audit and reporting

Directory page number

One. Audit report ......................... 1

Two. Audited accounting statements

1. Balance Sheet

2. Income statement

3. Cash flow statement

4. Statement of changes in shareholders' equity

Three. Note 6- 14 to the accounting statements

Audit and reporting

* * * * Joint Examination Zi [20 14]

* * * * * Limited:

We have audited the attached financial statements of Limited Company (hereinafter referred to as your company), including the balance sheet of 20 13 12 3 1, the income statement of 20 13, the cash flow statement, the statement of changes in shareholders' equity and the notes to the financial statements.

One. Management's responsibility for financial statements

It is the responsibility of the management of your company to prepare financial statements in accordance with the accounting standards for business enterprises and relevant accounting systems. This responsibility includes: (1) designing, implementing and maintaining the internal control related to the preparation of financial statements, so that there is no material misstatement caused by fraud or error in financial statements; (2) Select and apply appropriate accounting policies; (3) Make reasonable accounting estimates.

Second, the responsibility of certified public accountants

Our responsibility is to express an audit opinion on the financial statements based on the implementation of the audit work. We carried out the audit according to the auditing standards of certified public accountants in China. The auditing standards of certified public accountants in China require us to abide by professional ethics, plan and implement auditing work to obtain reasonable assurance on whether there is no material misstatement in financial statements.

Audit work involves the implementation of audit procedures to obtain audit evidence about the amount and disclosure of financial statements. The audit procedure selected depends on the judgment of certified public accountants, including the assessment of the risk of material misstatement of financial statements due to fraud or error. In risk assessment, we consider the internal control related to the preparation of financial statements to design appropriate audit procedures, but the purpose is not to express opinions on the effectiveness of internal control. The audit also includes evaluating the appropriateness of management's accounting policies and the rationality of accounting estimates, as well as evaluating the overall presentation of financial statements.

We believe that the audit evidence we obtained is sufficient and appropriate, which provides a basis for expressing audit opinions.

Three. audit opinion

We believe that your company's financial statements have been compiled in accordance with the Accounting Standards for Business Enterprises and relevant accounting systems, and fairly reflect your company's financial status in 20 13, 12, 3 13 and its operating results and cash flow in 20 13.

* * * * Certified Public Accountant China Certified Public Accountant:

Certified Public Accountant in China:

China Shenzhen * * * * year * * month * *.

* * * * Co., Ltd.

Notes to the accounting statements

20 13 Annual Amount Unit: RMB.

I. Company Profile

Description of the company's establishment and business scope

According to the Company Law of People's Republic of China (PRC), the company was formally established on, with the business license registration number of, and the registered capital of RMB 100 million. The operating period is * * years.

Scope of business: * * * * * * *

Two. Major accounting policies and accounting estimates

1, accounting period

The company's fiscal year is from 65438+ 10 1 to 65438+February 3 1.

The accounting period of this report is 10 from 2065438 to 2065438 in February.

2. bookkeeping base currency: RMB is bookkeeping base currency;

3. Accounting basis: accrual basis; Pricing principle: actual cost

4. Accounting method of bad debt provision

A. recognition criteria for bad debts:

(1) Accounts receivable that cannot be recovered after the debtor goes bankrupt or dies.

(2) Due to the debtor's overdue performance of debt repayment obligations and obvious characteristics, the accounts receivable cannot be recovered.

The above-mentioned irrecoverable receivables have been approved by the Company ...... ";

Question 3: How to write audit evaluation in the audit report shows that audit evaluation is an important part of the audit report. Audit evaluation of audit institutions is an act of analyzing and judging the authenticity, legality and effectiveness of the audited unit's financial and financial revenues and expenditures according to the determined audit objectives and audit results, and expressing audit opinions. Audit evaluation requires auditors to have strong policy level, good professional quality and high comprehensive level. The level of audit evaluation not only reflects the quality of audit work, but also relates to the image and authority of the audit department and directly relates to the image of the audited object. First, the main problems existing in the audit evaluation. The audit evaluation is beyond the scope of audit responsibilities and contradictory. When writing audit evaluation, because of ignoring the basic work, not fully grasping the situation, possessing materials in detail, or setting inaccurate goals, I did nothing in the audit evaluation. According to the work summary provided by the audited entity, the evaluation is: what work has been done, what requirements have been met and what achievements have been made. Especially in financial audit, unaudited business data will also be taken out for evaluation, which is beyond the scope of audit duties. At the same time, the contents of the audit report contradict the contents of the audit decision made. For example, the evaluation is that a unit has implemented the national financial laws and regulations well and its income and expenditure are legal. However, in the audit decision, it is considered that the unit has serious tax evasion and there are huge off-balance-sheet funds and "small treasury". There are contradictions in audit evaluation. Audit evaluation is subjective and one-sided. The audit evaluation opinions of some audit projects have not gone through the necessary audit inspection and testing, but are one-sided conclusions based on subjective reasoning after auditing and verifying some situations. For example, the audit evaluation of some projects is: a unit's internal control system is relatively sound, and a unit has well implemented national financial laws and regulations. The evaluation opinions are given by subjective inference, and there is no corresponding audit working paper as the basis. The same is true of audit evaluation, which is not based on the specific situation of the audited entity, the audit objectives set by the audit project, the authenticity, legality and effectiveness of the accounting information provided by the audited entity and the relevant internal control system of the audited entity, but a single and general evaluation, or no evaluation, or a unified evaluation for the consistency of accounts and facts. The words used in audit evaluation are inappropriate and inaccurate. The words used in audit evaluation are not well grasped and there are problems of improper words. If some units have certain or even serious violations of discipline, they often take into account the image of the audited unit in the audit evaluation, or accommodate the audited unit, or in order to implement the audit decision faster and better, so they exaggerate the "basically true, basically legal and basically sound" in the audit evaluation as "true, legal and sound". Other audit evaluations express positive opinions on some major issues with poor awareness of risk prevention, without any prefix words, and the language expression is too absolute. If so, the audit evaluation is: through the audit, a unit truly reflects the annual financial revenue and expenditure; Through the audit, a unit has no violation of discipline; Through the audit, someone is honest and has no financial problems. At present, the legal system is still not perfect, the audited units and individuals are not aware of abiding by the law, the economic and business activities are complicated, and the audit is limited by many objective conditions, so the scope, depth and breadth of the audit can not be 100%, so there is a huge audit risk in this kind of evaluation. Second, the reasons for the problems, audit evaluation norms and evaluation standards are relatively backward. With the development of the situation, the audit evaluation standard is relatively backward. The management of the audited object and the national financial accounting system have undergone major changes. Judging from the development of audit itself, the field of audit is expanding, and the audit of economic responsibility and the audit of public financial management are strengthening. However, the relevant audit evaluation standards have yet to be established, and the existing audit evaluation standards are too abstract and not practical enough. At the same time, due to the relatively slow construction of new audit evaluation criteria and other laws and regulations, the existing audit evaluation criteria are not concrete and abstract enough. It can only be represented by three concepts: truth, basic truth and unreality. As for what kind of situation, what "quantity" is used to characterize it is not clear, which makes it difficult for auditors to follow the rules and grasp the audit evaluation. Auditors don't quite understand the importance of audit evaluation. Because some auditors don't know enough about the importance of audit evaluation, many important contents of audit evaluation are ignored in the process of audit verification, and the materials are not processed. Screening and classifying these materials cannot make the audit evaluation "typical, true, novel and sufficient";

Question 4: How to write an internal audit report? The basic items of the internal audit report should include the following aspects:

One. Title of the audit report

The title of the audit report varies with the audit items and contents.

Second, the main delivery methods of audit reports

According to the affiliation of internal audit institutions:

Chief financial officer; Chief Executive Officer (Manager); Chief auditor (audit director); Chairman; Audit Committee, etc.

Three. Audit basis, audit objectives, audit scope, audit content, audit personnel and audit time.

IV. The main problems existing in this audit and the causes of the problems.

The main problems in the audit should be sorted according to the principle of importance (amount, nature, influence degree, etc.). The basic requirement is that everyone who receives the report can understand the ins and outs of the problem.

Verb (verb's abbreviation) The corrective measures and corrective measures for the problems audited by the auditee during the audit.

Audit conclusion and audit evaluation of intransitive verbs

Each audit report should give audit conclusion and audit evaluation.

Seven. Audit suggestion

To be operable, the basic requirement is to be able to solve the problems found in the audit.

Eight. Issuer of audit report

The "audit report" of the audit team shall be written in calligraphy by the names of all the staff of the audit team; The "audit report" of the audit department shall be written by the name of the audit manager.

Nine. Date of issuance of audit report

Print the formation date of the audit report.

Ten, the audit report cc personnel and departments and the total number of copies of the report and filing requirements.

In accordance with the regulations, write clearly the number of copies of personnel and departments, as well as the files to be saved and the total number of copies issued.

Question 5: How to write the opinion evaluation form of the audited entity on the audit report does not need to be too complicated, generally, as long as there is a positive response.

1, audit discipline and compliance

Abide by audit professional ethics, strictly abide by audit discipline, and maintain good independence, objectivity and impartiality.

2. Auditor's professional ability

Have excellent professional competence, master audit skills skillfully, and can be applied to the company's audit business, put forward audit problems in a targeted manner, and help the company solve practical problems.

3. Adequacy of communication of audit results

The audit results were fully communicated and the audit team listened carefully to the opinions of the company. The two sides fully discussed the disputed issues and reached an agreement in compliance with relevant laws, regulations and policies.

Question 6: How to write the enterprise financial audit report? There is a model. Under normal circumstances, the financial audit report of an enterprise should be issued by an accounting firm. The contents of the standard unqualified audit report are as follows:

Audit and reporting

All shareholders of ABC Limited:

We have audited the attached financial statements of ABC Co., Ltd. (hereinafter referred to as ABC Company), including the balance sheet of 20× 1/February 3 1, the income statement of 20×1,the statement of changes in shareholders' equity, the cash flow statement and the notes to the financial statements.

One. Management's responsibility for financial statements

It is the responsibility of the management of ABC company to prepare financial statements in accordance with the accounting standards for business enterprises and accounting systems. This responsibility includes: (1) designing, implementing and maintaining the internal control related to the preparation of financial statements, so that there is no material misstatement caused by fraud or error in financial statements; (2) Select and apply appropriate accounting policies; (3) Make reasonable accounting estimates.

Second, the responsibility of certified public accountants

Our responsibility is to express an audit opinion on the financial statements based on the implementation of the audit work. We carried out the audit according to the auditing standards of certified public accountants in China. The auditing standards of certified public accountants in China require us to abide by professional ethics, plan and implement auditing work to obtain reasonable assurance on whether there is no material misstatement in financial statements.

Audit work involves the implementation of audit procedures to obtain audit evidence about the amount and disclosure of financial statements. The audit procedure selected depends on the judgment of certified public accountants, including the assessment of the risk of material misstatement of financial statements due to fraud or error. In risk assessment, we consider the internal control related to the preparation of financial statements to design appropriate audit procedures, but the purpose is not to express opinions on the effectiveness of internal control. The audit also includes evaluating the appropriateness of management's accounting policies and the rationality of accounting estimates, as well as evaluating the overall presentation of financial statements.

We believe that the audit evidence we obtained is sufficient and appropriate, which provides a basis for expressing audit opinions.

Three. audit opinion

We believe that the financial statements of ABC Company have been compiled in accordance with the Accounting Standards for Business Enterprises and the Accounting System, and fairly reflect the financial status of ABC Company in 20× 1 year and its operating results and cash flow in February of 20× 1 year.

Xx accounting firm

Certified Public Accountant in China: ×××××

(Signature and seal)

(Seal)

Certified Public Accountant in China: ×××××

(Signature and seal)

Xx City, China

20 years × years × months × days

Question 7: How to fill in the audit report number? Most of them use the audit report number issued by Beijing accounting firm, and the abbreviation of the firm is added with the year, report type and serial number. For example, the report number issued by Beijing Zhongdu Certified Public Accountants is Zhongdu 2065438+2000 1 Zhongdu 20 13 Yanzi 000 1. You can mark it in the body of the audit report. Beijing domestic industrial and commercial annual inspection does not need to fill in this document number, but foreign investors need to fill it out, and they can find the firm that issued the report to fill it out.

Question 8: How to write the internal audit report? 10 follow-up audit refers to the audit conducted by internal audit institutions to check the corrective measures taken by the audited units for the problems found in the audit and their effects. Follow-up audit is an integral part of the whole project audit, and it is also an important aspect that internal audit is different from national audit.

1. Prepare the follow-up audit implementation plan. The plan should consider the following basic factors: the importance of audit decisions and recommendations; Complexity of corrective measures; Time limit and cost required for implementing corrective measures; The possible impact of the failure of corrective measures; Business arrangement and time requirements of the audited entity.

2. Determine the items and contents of follow-up audit. First of all, we should analyze whether the original audit decisions and suggestions are still feasible. If the internal control system of the audited entity or other factors change, so that the original audit decisions and audit recommendations are no longer applicable, they should be revised when necessary.

3. Carefully analyze the feedback from the audited entity. Analyzing problems and exploring reasons are the main methods to carry out follow-up audit, and also the basis to analyze the feedback from the audited units. This part of the work is completed by table method, inquiry method and questionnaire method. The problem of insufficient or no feedback should be discussed with the audited entity.

4. Do a good job in testing and evaluation, and prepare working papers for the follow-up audit. In the follow-up audit, we should know what measures the audited unit has taken and the reasons why it can't take measures immediately through written records, investigations and inquiries. All measures taken shall be evaluated and the control risks shall be re-evaluated. On-site follow-up audit and trial should be conducted for major audit results. Do a good job of writing records and investigation and inquiry, which reflects from one side whether the follow-up audit is comprehensive and orderly. The records of the subsequent audit process can be compiled into a record table, which can be arranged item by item in an orderly manner.

5. Submit the follow-up audit report. The purpose of the follow-up audit report is to make the management fully understand the facts clarified by the follow-up audit and risk reassessment procedures. The contents of the follow-up audit report can include the audit results of the follow-up audit, the results of risk revaluation, the feedback from the audited entity, etc. This is the last link of the follow-up audit.

Question 9: How to write the audit report of financial revenue and expenditure of public institutions: It is the behavior of audit institutions to supervise the truthfulness, legality and efficiency of financial revenue and expenditure and special funds of state-owned economic organizations and public institutions. Financial revenue and expenditure audit mainly includes: industrial and commercial enterprise audit, state-owned financial institution audit, public institution audit, agricultural fund audit and fixed assets investment project audit. The goal of financial revenue and expenditure audit, such as the audit of foreign capital utilization projects and the audit of special funds, is the authenticity, legitimacy and efficiency of financial revenue and expenditure audit. Information to be provided by the audited entity: 1, copy of business license, code certificate of technical supervision bureau, tax registration certificate, bank account opening permit and other necessary documents 2, all vouchers, account books and other relevant materials 3, information on internal control and internal organization setting and division of responsibilities 4, financial budget or financial plan during the audited period 5, financial accounting policies used by the entity during the audited period, and annual accounting statements during the audited period. 7. Financial reports and audit reports issued by social audit institutions. Property inspection and liquidation of creditor's rights and debts during the audit. Relevant information on major investment activities during the audit period and relevant meeting minutes. Other relevant information that the audit department thinks should be provided.