Special audit report

Entrusted by us, we conducted a special audit on the capital investment and use of your company's projects from. We have reviewed your company's balance sheet, income statement, relevant accounting books, vouchers and other materials during the project implementation, consulted the project application materials, project completion summary, project investment final accounts and other documents, and passed the audit procedures that we think are necessary, such as inquiring, investigating and checking accounting records.

I. Responsibility of management

It is the responsibility of your company's management to complete the project in strict accordance with the project content and total investment approved by the Sichuan Provincial Department of Commerce and the Provincial Department of Finance, rationally use the project funds, and accurately and completely calculate the receipt and payment of the project funds in strict accordance with the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises (or XXXX system).

Second, the responsibility of certified public accountants

Our responsibility is to express audit opinions on the basis of implementing audit work. We have carried out the audit according to the requirements of the auditing standards for certified public accountants in China. The auditing standards for certified public accountants in China require us to abide by professional ethics, formulate audit plans, implement audit work and express audit opinions in strict accordance with the relevant provisions of the auditing standards.

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

The audit opinions are hereby announced as follows:

1. Basic information of the company

Your company was established with the approval of ××, initiated by ××, and registered with the Administration for Industry and Commerce on ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

Business license ",the existing registered capital of xx yuan.

The company belongs to XX Industry. Scope: ××××. Main products or services provided: ××.

[The company has branches such as XX and XX. ] Basic information of the project: [Describe the project briefly here]

2. The declaration and actual implementation of your company's total project investment. Your company's project was declared on, 2000, and the actual implementation period was from, 2000 to, 2000. The project was completed in May 2000. The declaration and actual implementation of the total investment of the project are as follows:

(The data units in the table below should be at least accurate to the nearest yuan)

Total investment: raised by the enterprise itself.

Financial subsidies: provincial financial subsidies, municipal, county, district and township financial subsidies.

Investment content:

Civil engineering equipment purchase fee, R&D fee, XX fee, etc.

Number of applications

real number

discrepancy

Description of differences: ...

3. Economic and social benefits before and after the implementation of the project.

The project was officially produced and sold in May 2000. According to the data reflected in the financial and accounting statements and statistical statements provided by your company, by the end of 2000, the relevant economic indicators before and after the implementation of the project are as follows:

Sales revenue, profits, taxes, exports, etc ... The social benefits after the implementation of the project are as follows:

..... (the content should correspond to the social benefit indicators listed in the application materials) 4. Audit conclusions include:

1. Evaluate the formulation and implementation of the audited entity's financial management, accounting and internal control system;

2, the project funds in place (including financial funds), whether earmarking, whether included in the special fund accounting, accounting treatment is standardized, the original documents are legal and complete. ;

3. Evaluate the economic and social benefits before and after the completion of the project. 4、……

Attachment: Notes to the financial report of the project.

Attachment: Several Issues Should Be Paid Attention to in the Audit Process (Requirements for Project Undertaker)

1, the availability of project funds and actual payment shall require the financial department of the project undertaker to set up a detailed account under the subject of "Construction in progress". Expenditure belonging to R&D expenditure should be accounted for one by one under the subject of "management expenses".

2. The payment voucher of the project funds shall be the bank remittance voucher (the enterprise shall provide the statement stamped by the bank), and a small amount of direct cash payment shall comply with the relevant provisions of the Regulations on Cash Management.

3. The civil engineering, installation engineering and equipment procurement of the project should have a contract signed by both parties.

4. The civil contractor and equipment supplier of the project shall provide true and legal VAT invoices or ordinary invoices. A small number of tickets issued by local tax authorities shall comply with relevant regulations.

5. The audited entity shall provide detailed equipment warehousing acceptance documents. 6. Civil engineering should provide the project settlement report signed by both parties and the final accounts audit report issued by the intermediary agency.

7, the economic benefit analysis indicators of the project should be one-to-one correspondence with the indicators listed in the application materials.

Special audit report mode [2]

××× Limited by Share Ltd:

We accepted the entrustment to examine and verify the relevant information of assets and capital verification of XX Co., Ltd. (hereinafter referred to as your company), and the benchmark date for examination and verification was 65438+February 3, 20031. The responsibility of your company is to establish and improve the internal control system, protect the safety and integrity of assets, and ensure the truthfulness, legality and integrity of accounting materials and assets verification materials. Our responsibility is to express our opinions on the authenticity and rationality of all asset losses and net losses to be sold reported and handled by your company on the basis of asset inventory. In the course of the audit, we carried out the audit procedures that we thought necessary based on the principles of independence, objectivity, fairness and science, including checking the amount supporting the loss of assets and the disclosed evidence on the basis of spot checks, evaluating the overall reflection of the loss of assets, and verifying the assets, liabilities and owners' rights and interests with the benchmark date of February 3, 2003. We believe that our audit work provides a reasonable basis for expressing opinions. Now the inventory verification and results are reported as follows:

I. Scope of assets and capital verification

According to the statistical caliber of final accounts of XX Company and the requirements of the work plan of assets verification, the scope of assets verification covers all assets of XX Company and all its subsidiaries (including subsidiaries, branches and overseas subsidiaries, etc.). ), in which: the total assets are XX yuan, the total liabilities are XX yuan, and the owner's equity is XX yuan (including paid-in assets).

Second, the basis of assets and capital verification

(1) Legal basis

1, Independent Auditing Standards for Certified Public Accountants in China; 2. On September 9, 2003, the State-owned Assets Supervision and Administration Commission of the State Council issued the the State Council Order on September 3, 2003. 1 Measures for Assets Verification of State-owned Enterprises; 3.4. Notice on Printing and Distributing State-owned Assets Appraisal [2003] No.72 September 6, 2003 5438+03. Notice on Printing and Distributing State-owned Assets Appraisal [2003] No.73, September 6, 2003, 5438+03; 5. Notice on Printing and Distributing State-owned Assets Appraisal [2003] No.74, September 6, 2003, 5438+03; 6. Notice on Printing and Distributing State-owned Assets Appraisal [2003] No.78, September 6, 2003, 5438+08; 7. On July 26th, 2002, the Ministry of Finance issued document 3 10, Notice on the Implementation of Fiscal Policy by State-owned Enterprises; 8, September 3, 2003, Cai Qi [2003] No.233 Interim Measures for Financial Treatment of Enterprise Property Losses; 9. Enterprise accounting system

(2) Behavior basis

1, August 2003 19, State-owned Assets Appraisal [2003] No.45, Notice on Doing a Good Job in Implementation; 2. On September 2, 2003, State-owned Assets Appraisal [2003] No.58 Document "Notice on Printing and Distributing the Work Plan for Assets Verification of Central Enterprises"; 3. The file number is ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× Agreement on consulting services, economic verification and special financial audit in asset verification.

Three. The process of asset verification and its implementation

1. Work benchmark date: 65438+February 3, 20031.

2. Start and end dates of work: xx ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

3. Specific implementation: (1) Assist your company to prepare the work manual for this capital verification according to the relevant documents of SASAC and the Ministry of Finance; (2) Training the relevant personnel involved in the special audit work and assisting your company to carry out the basic work of assets verification; (3) Audit the original accounting statements of your company on the base date of assets and capital verification to ensure the accuracy of the book figures of your company on the base date of assets and capital verification; (4) Check, inquire and verify your company's creditor's rights and debts, supervise your company's cash and spot check your company's inventory; (5) Investigate and spot check your company's fixed assets and verify their property rights; (6) Assist your company to adjust the relevant accounts according to the accounting standards for business enterprises, the accounting system for business enterprises and the requirements of assets verification, and calculate the losses caused by the implementation of the accounting system for business enterprises; (7) According to the policy of assets verification and related financial accounting system, verify and authenticate the related assets inventory surplus, assets loss and capital loss cleared by your company; (8) Assist your company to adjust its accounts according to the capital verification approval documents of the state-owned assets supervision and administration institution and the relevant provisions of the national financial accounting system. (9) Assist your company to prepare the enterprise accounting statements after assets verification.

Four. Special audit of assets and capital verification

1. Declaration and treatment of asset losses In the process of assets verification, the total asset losses cleared by your company (after breakeven) are ××××× yuan. Among them, according to the original system, the loss of assets was * * * *, and the amount was * * * yuan; According to the Accounting System for Business Enterprises, it is estimated that the asset loss is * * * *, and the amount is * * * yuan.

2. The asset losses confirmed by our audit meet the requirements of assets verification. Loss of assets * * * *, the amount is * * * yuan. Among them, according to the original system, the loss of assets was * * * *, and the amount was * * * yuan; According to the Accounting System for Business Enterprises, it is estimated that the asset loss is * * * *, and the amount is * * * yuan.

My opinion on the verb (the abbreviation of verb) for assets verification.

1. Handling of reporting net loss to be written off

After our audit, the plan confirms that the net asset loss and capital loss calculated by your company are RMB ×××, of which RMB ××× (3) minus surplus reserve-provident fund ××××; (4) reduce the capital reserve of ××××× yuan; (5) Subtract the paid-in capital of ××××× yuan; After our audit, it is confirmed that the total estimated loss of your company determined in accordance with the Accounting System for Business Enterprises is RMB ×××××. The undistributed profit of the enterprise to be transferred at the beginning of 2003 is. (3) The estimated loss of inventory is RMB ×××××; (4) The estimated loss of long-term equity investment is ××××× yuan; (5) The estimated loss of fixed assets is ××××× yuan; (6) The estimated loss of the project under construction is RMB ××××; (7) The estimated loss of intangible assets is RMB ×××××; (8) The estimated loss of long-term debt investment is RMB ×××××; (9) The estimated loss of other assets is ××× yuan.

2. Changes in owners' equity after the audit opinion is recognized. If the above-mentioned declared asset losses are approved, the owner's equity of XXX Company is RMB XXX, including paid-in capital, capital reserve, surplus reserve and undistributed profits.

We believe that your company's assets and capital verification work is carried out in accordance with the relevant documents of SASAC and the Ministry of Finance, and the reported statements and related materials are true and credible, and the check relationship between the data in each statement is correct, which can be used as the basis for approval by the asset management department.

Cause analysis and treatment of asset loss declaration of intransitive verbs

1. Analysis of all kinds of asset losses identified according to the original system. 2. Analysis of the types and causes of inventory surplus assets.

Seven. Description of major events

1. According to the policy of assets and capital verification, the subsidiaries of XX company are not included in the scope of assets and capital verification, and their book value is XX ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× 3. Matters found in the special financial audit of assets and capital verification that may have a significant impact on the loss and loss identification of XXX Company; 4. Major assets and financial problems of XXX Company found in the special financial audit of assets and capital verification, and relevant improvement suggestions put forward to XXX Company; 5. Re-evaluate the main fixed assets and current assets of XX Company in the assets verification project, which have a great deviation from the actual value; 6. Other important matters that need to be explained by the certified public accountant.

Eight. Internal control audit (commenting on the integrity, applicability, effectiveness and implementation of the enterprise's internal control system)

Nine. Scope of use of the report

The above assets and capital verification audit report is only used by the state-owned assets management department for examination and approval, the competent department of XXX Company for reviewing the assets and capital verification results and testing the assets and capital verification agency. Except as provided by laws and administrative regulations, all or part of the contents of the report shall not be provided to any other unit or individual, and shall not be seen in the public media.

Attachment: 1, detailed list of losses; 2, loss reporting and verification of the project loss audit instructions; 3. Proof of loss; 4. A copy of the qualification certificate of the presiding accountant and the business license of the intermediary institution; 5. Other relevant materials.

Xxxx Certified Public Accountants (Seal)

Certified Public Accountant in China:

Address:

Date, year and month

Special audit report mode [3]

The audit purposes of enterprise accounting statements include: handling annual inspection of industry and commerce, lending to banks, liquidation of the company, shareholders' understanding of business conditions, acquisition, reorganization and merger of enterprises, etc. No matter what the purpose of enterprise audit is, accountants should practice cautiously in accordance with the principles of independence, objectivity and impartiality, issue true and legal audit reports, and reasonably ensure that users of accounting statements can determine the reliability of audited accounting statements.

Edit summary report content

It shall include the following main contents:

I. Explanation

1. Explain the name of the entrusting party (the name of the audited enterprise) and the entrusting purpose (the auditing purpose);

2. Explain the accounting responsibility, audit responsibility and audit basis.

2. Basic information of enterprises and projects

1. Basic information of the enterprise, including: company name, registration date, business license issuing institution, registration number, registered capital, legal representative, company domicile and business scope.

2. Briefly describe the project.

Three. Fund project contract and related regulations

1. Project application time, project name, contract signing time, project initiation code, amount and method of obtaining innovation fund.

2. Total investment of the project.

3. Innovative use of funds.

4. Economic indicators specified in the project contract.

Four. Completion of various economic indicators of the project during the execution of the contract.

1. Availability of funds

2. Capital expenditure

3. Completion of various economic indicators of the project

(1) project sales revenue (by year)

(2) Project cost

(3) Tax payment of the project

(4) Period expenses that the project should bear.

(5) The project is profitable.

Verb (abbreviation for verb) comments on the report.

1, accounting policy notes.

2. Taxes and tax rates applicable to enterprises.

3. Notes on main financial indicators.

basic requirement

1. The audit report must be issued by a qualified accounting firm;

2. The audit report must be signed and sealed by two certified public accountants and stamped with the official seal of the firm;

3. The audit report must be stamped with a joint seal or special seal on each page;

4. The submitted audit report must be original;

5. A copy of the business license of the firm shall be attached.

Government departments audit investment projects and other support.