1. The work of the economic efficiency audit. It includes the nature and scope of the audit matter, the characteristics of the audited unit and the audited matter, the requirements and the time of execution of the economic efficiency audit matter, etc.
2. The basic evaluation of the audited matter. That is to say, the advantages and disadvantages of the economic efficiency of the audited unit or the audited project are explained in general, and the achievements and problems are further analyzed on the basis of the basic evaluation;
3. The main achievements and experiences. For enterprises with good economic efficiency, the auditor should fully affirm their achievements and summarize the experience from them to facilitate promotion;
4. Main problems. For enterprises with poor economic efficiency, the auditor should point out the problems, and seize the essence of the problems;
5. Improvement suggestions and recommendations. Including ways to improve economic efficiency, ways to solve the problem, the measures that can be used, as well as alternative programs and so on.