Company financial audit report

Due to the need to liquidate your company, we accepted the entrustment to audit your company's financial revenue and expenditure and assets and liabilities from January 1, 2 to April 3, 23. Your company is responsible for the authenticity and completeness of the accounting information provided, and our responsibility is to express an audit opinion. Our audit was conducted in accordance with the Independent Auditing Standards for Certified Public Accountants in China. In the course of audit, we combined with the actual situation of your company and implemented audit procedures that we thought were necessary, including checking accounting records.

I. Basic information

On xx, 1998, your company obtained the business license of xx-XXX-XXX-X as an enterprise legal person, with a registered capital of 2.75 million yuan and a legal representative of XX-X. Its business scope includes selling communication equipment, contracting communication engineering design, construction, communication equipment maintenance, automobile maintenance and property management. Catering and entertainment, professional intermediary, communication and information services; Interior decoration, industrial and civil construction engineering.

your company has communication equipment branch, communication engineering branch, property management branch, communication engineering design branch and construction engineering branch. Among them, the construction engineering branch was cancelled in April 21.

ii. audit

(I) financial revenue and expenditure

1. revenue

from January 1, 2 to April 3, 23, your company realized sales revenue of 147,54,9.46 yuan, including sales revenue of 72,526,22.29 yuan in 2.

income composition: ① communication engineering and design income is 34,87,848.26 yuan, ② equipment sales income is 111,579,734.68 yuan, ③ property management income is 25,59.6 yuan, and ④ entrusted agency income is 1,135,835.92 yuan.

2. Cost and expenses

From January 1, 2 to April 3, 23, your company incurred sales costs of RMB 129,447,433.49, operating expenses of RMB 6,155,423.65, management expenses of RMB 5,558,272.94 and financial expenses of RMB-24.

sales cost composition: ① communication engineering and design cost is 29,272,638.82 yuan, ② equipment sales cost is 99,32,73.54 yuan, ③ property management cost is 92,64.5 yuan, and ④ agency cost is 1,5,656.63 yuan.

3. Profit realization

From January 1, 2 to April 3, 23, the accumulated paid-in net profit of your company was RMB 3,623,55.73. Among them: ① the net profit in 2 was 3,988,783.46 yuan, ② the net profit in 21 was 63,414.82 yuan, ③ the net profit in 22 was 322,925.97 yuan, and ④ the net profit from January to April 23 was -1,319,68.52 yuan.

(II) Assets, liabilities and owners' equity

1. Assets

As of April 3, 23, the total assets of your company were 21,213,892.78 yuan. In which: monetary fund is 428,431.46 yuan, accounts receivable is 7,127,652.12 yuan, other accounts receivable is 3,13,547. yuan, bad debt reserve is 1,351.68 yuan, long-term investment is 2,,. yuan, and original value of fixed assets is 1,838,418.7 yuan.

see the annex for a detailed list of fixed assets, accounts receivable and other receivables.

2. Liabilities

As of April 3, 23, the total liabilities of your company were 12,56,76.12 yuan. Among them, accounts payable is 4,27,229.53 yuan, welfare payable is 228,774.18 yuan, unpaid taxes are 86,95.45 yuan, other payables are 3,93.1 yuan and other payables are 7,971,73.95 yuan.

see the annex for a detailed list of accounts payable and other accounts payable.

3. Owner's equity

As of April 3, 23, the total owner's equity of your company was 8,653,816.66 yuan. Among them, the paid-in capital is 2,18,. yuan, the capital reserve is 3,121,365.37 yuan, the surplus reserve is 96,61.96 yuan, and the undistributed profit is 2,446,389.33 yuan.

the formation of capital reserve: ① from January 1, 2 to April 3, 23, the capital reserve increased by 3,37,952.31 yuan, all of which were income tax relief; ② in 1999, it was carried forward to 83,413.6 yuan, which was left over by the Labor Service Department.

the formation of surplus reserve: ① from January 1, 2 to April 3, 23, the surplus reserve increased by 874,537.28 yuan, all of which were extracted from profits; ② in 1999, it was carried forward to 31,524.68 yuan, which was left over by the Labor Service Company.

3. Problems

1. As of April 3, 23, the balance of wages payable was 4,651,17.52 yuan, trade union funds were 248,164.48 yuan, education funds were 22,632.6 yuan, labor insurance premiums were 1,12,819.53 yuan, and welfare expenses were 147 yuan. After auditing, it was accrued from the cost from 1999 to April 23. Most of the wages payable were accrued according to the standard of 8 yuan/month/person, and the basis for accrual was insufficient, which was not consistent with the actual payment.

2. As of April 3, 23, the balance of personal income tax in accounts receivable was 155,254.77 yuan. Audited, it is the income tax paid by your company on behalf of employees. According to the tax law and accounting system, accounting should be carried out in accordance with the provisions of the individual income tax law.

3. As of April 3, 23, the paid-in capital was RMB 2,18,. Yuan, and the registered capital of the business license was RMB 2,75,. Yuan, which were inconsistent.

IV. Audit opinion

1. In our opinion, in addition to the impact caused by the above problems, the financial revenue and expenditure and assets and liabilities of your company from January 1, 2 to April 3, 23 are in line with the provisions of the Accounting Standards for Business Enterprises and the Accounting System for Posts and Telecommunications Enterprises in major aspects.

2. The problems mentioned in the audit report shall be handled in accordance with relevant laws and regulations.

attached: 1. Balance sheet on April 3, 23;

2. Income statement from January 1, 2 to April 3, 23;

3. List of fixed assets;

4. List of accounts receivable and other receivables;

model essay on the company's financial audit report [article 2]

abc Company:

We have audited the attached financial statements of abc Company (hereinafter referred to as abc Company), including the balance sheet on, 2, the income statement for 2, the statement of changes in shareholders' equity, the cash flow statement and the notes to the financial statements.

I. 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 the Accounting System for Business Enterprises. 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.

ii. responsibilities of certified public accountants

our responsibility is to express audit opinions on financial statements on the basis of implementing audit work. We have carried out the audit work in accordance with 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.

the audit involves the implementation of audit procedures to obtain audit evidence about the amount and disclosure of financial statements. The selected audit procedure 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 in order to design appropriate audit procedures, but the purpose is not to express opinions on the effectiveness of internal control. The audit work also includes evaluating the appropriateness of accounting policies and the rationality of accounting estimates made by management, 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.

III. 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 for Business Enterprises, and have fairly reflected the financial position of abc Company on December 31, 2 and its operating results and cash flow in 2 in all major aspects.

China Certified Public Accountant:

China Certified Public Accountant:

China, January, 2

Model Financial Audit Report [Chapter 3]

I. Basic information

The company is a comprehensive cement and clinker production enterprise of our group, with an annual output of 1 million tons of clinker production line and 5, tons of cement mill each. The factory covers an area of more than 2 mu and has nearly 2 employees.

the paid-in capital of the company is 41.46 million yuan, of which the capital invested by Shandong Shanshui Cement Group Co., Ltd. is 39.46 million yuan, accounting for 95.18%; Shuangyashan New Age Cement Company invested 2 million yuan, accounting for 4.82%. This internal audit is based on the Accounting Policy, Financial Management System and Financial Accounting Management Standard of Shandong Shanshui Cement Group Co., Ltd. (draft for approval) and the relevant regulations of the Group, and is carried out with reference to the Accounting Standards for Business Enterprises, General Principles of Business Finance and relevant laws and regulations implemented on January 1, 215.

II. Problems found in the audit

(I) Circulation of monetary funds

1. Check in on May 17, 215 and make a cash inventory immediately. At the time of inventory, the book balance of cash was 11,36.94 yuan, the unrecorded income document was 318,772.16 yuan, and the unrecorded expenditure document was 289 49 yuan. The adjusted book balance was 4,589.1 yuan. The actual cash in the inventory is 19,9.7 yuan, and the difference with the book amount is 21,498.4 yuan, of which, the IOUs arrive at the warehouse for 21,5 yuan. Upon inquiry, the surplus cash 1.6 yuan is caused by the difference left over by cashiers when they change their posts and the usual cash receipts and payments.

2. In terms of monetary fund control flow, there are incompatible positions and duties that are not separated, and the cashier is responsible for receiving and paying, making documents and keeping accounts.

3. The bank seal is not separated from the check, or the separation exists in name only. During the audit, it was found that the cashier directly extracted the bank check from the drawer of the accountant in charge and stamped it with the bank seal. The check has not been

audited by the competent accountant, and the separation of seal and seal is useless.

4. The bank balance reconciliation table is compiled by the cashier himself, which leads to "self-accounting and self-adjustment", which does not conform to the internal control norms.

5. The cash management is not standardized, and there is a phenomenon that white bars arrive at the warehouse, such as the payment refund is not handled in time.

6. Some cash transactions were not handled in time, and the purpose of the loan was unclear.

7. The cash account does not match the facts, and the reason can be traced back to the cashier's post handover, and the cash balance was not handled in time.

(2) sales and collection cycle

1. From the' 21 cement sales contracts randomly selected, it was found that the contracts were signed irregularly:

(1) No contract number was filled in;

(2) There are 17 contracts without quantity;

(3) According to the regulations of the Group, cement sales are not allowed on credit, but there are clauses of "cash on delivery" or "deferred payment" in the signed sales contract. Upon inquiry, the salesman advances money before collecting money for expanding business. On the surface, the risk is passed on to the salesman, but it is not. Because the subject of the contract is still the company itself, and the salesman and the customer form a single line of contact, a large amount of money for payment is transferred to the hands of individuals, which is easy to involve litigation matters, forming potential risks and causing confusion in the financial reconciliation.

(iii) procurement and payment cycle

from the audit content of "prepayments" in non-performing assets, it can be seen that the company's procurement salesman has a single line of contact with suppliers, and the procurement department has not established a corresponding information ledger for supplier information, which leads to the salesman's inability to contact suppliers after leaving the company, and the paid or invoices cannot be obtained. At the same time, it is easy to form disputes and pose potential litigation risks.

(IV) Production Cycle

The company's cost accounting method combines the step-by-step method with the variety method. * * * Divided into five sections: crushed stone, raw meal, clinker, cement and packaging. The main products are clinker and cement.

upon examination, the auxiliary production costs mainly include material supply and electrical repair, and their costs are collected by "production cost-auxiliary production cost", while laboratory expenses are collected by "manufacturing cost". All the above expenses are allocated according to a fixed proportion (6% of clinker and 4% of cement) and included in the basic production cost of clinker and cement section. The power consumption cost is allocated according to the number of meter readings in each workshop, and the difference between the power supply bureau and the total number of meter readings is accounted for in the "management expenses" and will not be allocated.

regarding the distribution of auxiliary production, laboratory expenses and electricity charges, the distribution methods adopted by the subsidiaries of the group are not consistent, lacking scientific and convincing basis, and at the same time, the cost and expenses among the subsidiaries within the group are not compared at a starting line, thus losing their rationality.

at present, the actual cost method is adopted for material accounting. At the end of the month, the materials will be estimated and accounted for, and the red letter will be reversed next month. The estimated amount of bulk materials is basically calculated at a fixed unit price. After spot-checking five kinds of bulk materials with high unit price or large consumption, the estimated accounting basically follows consistency, but the estimated unit price is determined on the basis of fixed unit price and has not been adjusted according to the contract price or purchase price, and the unreasonable price difference caused by the estimated price is borne by the current cost.

through spot check of consumable materials on may 22, 215, there is inconsistency between the book amount of the warehouse department and the financial department. The main reasons for the difference are the error in the estimated unit price, the error in the material string or the transmission of credentials, etc. Upon inquiry, at present, there are two systems and a set of manual accounts in parallel in the warehouse, and there are too few warehouse staff (only three people), and the workload is heavy. In addition, the audit materials are prepared for the listing of the group.