1, according to the standards of audit reports, audit reports are divided into standard audit reports and non-standard audit reports;
2. According to the opinion types of audit reports, there are four basic types: * * qualified opinions, unqualified opinions, unable to express opinions and negative opinions;
3. According to the nature and types of audit reports, there are four types: capital verification report, audit report (annual audit), special audit report and evaluation report.
An audit report refers to a written document in which auditors carry out necessary audit procedures on the audited entity according to the audit plan, make audit conclusions on audit matters, and put forward audit opinions and audit suggestions.
legal ground
People's Republic of China (PRC) Audit Law
Article 40 After auditing the audit items, the audit team shall submit the audit report of the audit team to the audit institution. Before the audit report of the audit team is submitted to the audit institution, it shall solicit the opinions of the audited object. The auditee shall submit written opinions to the audit team within ten days from the date of receiving the audit report of the audit team. The audit team shall submit the written opinions of the auditees to the audit institutions. Article 41 Audit institutions shall, in accordance with the procedures prescribed by the National Audit Office, examine the audit report of the audit team, and submit the audit report of the audit institution after studying the opinions put forward by the auditee on the audit report of the audit team; In violation of the provisions of the state, financial revenue and expenditure, financial revenue and expenditure behavior, should be dealt with and punished according to law, make an audit decision within the statutory authority or put forward opinions on handling and punishment to the relevant competent authorities;
Audit institutions shall deliver the audit reports and audit decisions of audit institutions to the auditees and relevant competent authorities and units. The audit decision shall take effect as of the date of delivery. Article 44 If an audited entity transfers, conceals, falsifies or destroys accounting vouchers, accounting books, financial accounting reports and other materials related to financial revenue and expenditure in violation of the provisions of this Law, or transfers or conceals the acquired assets in violation of the provisions of the state, the auditing organ shall put forward punishment suggestions to the directly responsible person in charge and other directly responsible personnel according to law, and the audited entity or its superior organ or supervisory organ shall make a timely decision according to law. If a crime is constituted, criminal responsibility shall be investigated according to law.