How to write the audit report?

How to write an audit report

The general format of the audit report is as follows:

* * * * (full name of audit institution)

audit report

* Shen * * newspaper [20 * *] * *

Audited unit: * * * * * * * * * * * *

Audit items: * * * * * * * * * * * * * *

According to the provisions of Article * * of the Audit Law of People's Republic of China (PRC), * * * * (full name or abbreviation of audit institution) sent an audit team to audit * * * * * from. When writing the full name, it should also indicate that "hereinafter referred to as * * *" * * (the scope of audit) has been audited, and * * * (the main points of audit can be briefly listed as required), which has made necessary extension and traceability for important matters. * * * * (hereinafter referred to as the audited entity) and relevant units shall be responsible for the authenticity and completeness of the financial and accounting information and other relevant information provided by them. * * * (full name or abbreviation of audit institution) is responsible for independently auditing according to law and issuing audit reports.

[Description:

1. The audit basis and scope shall be consistent with the audit notice.

2. If the audited entity makes a written commitment, it shall indicate it.

3. If special audit methods such as follow-up audit are adopted, it shall be clearly stated. ]

I. Basic information of the audited entity

***********************************************************************************************。

[Description:

1. This part briefly describes the background information of the audited entity, fund or project, such as the nature and organizational structure of the audited entity; Scope of responsibilities or business scope, business activities and their objectives; Relevant financial management system and business management system; Related internal control and information systems; Related financial revenue and expenditure; Applicable performance evaluation standards, etc.

2. The content reflected in this part should be closely related to the project audit objectives.

3. In general, unaudited data shall not be quoted. If you need to quote, you should indicate the source. ]

Two. Audit evaluation opinion

The audit results show that * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *

******************************************************************************************。

[Description:

1. This part shall evaluate the authenticity, legality and effectiveness of the audited entity's financial revenue and expenditure, financial revenue and expenditure and related economic activities in accordance with relevant laws, regulations, policies and other criteria.

2. This part includes both positive evaluation and a brief summary of the main problems found in the audit.

3. Issue audit evaluation opinions only on audited matters, and not on matters not involved in the audit process, insufficient audit evidence, unclear evaluation basis or standards, and beyond the scope of audit duties.

4. Audit evaluation opinions cannot contradict the problems found in the audit.

5. This part can also make an overall evaluation of the audited entity's implementation of previous audit decisions and adoption of audit recommendations.

6 audit evaluation language should be accurate and appropriate, mainly seeking truth from facts. ]

Three, the main problems found in the audit and treatment (punishment).

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[Description:

1. The problems reflected in this part mainly include the audited entity's financial revenue and expenditure in violation of state regulations, outstanding problems affecting performance, major defects in internal control and information system, etc.

2 reflect the audited units in violation of the provisions of the state financial revenue and expenditure, financial revenue and expenditure problems, generally should be expressed illegal facts, qualitative and basis, treatment or punishment opinions and basis; To reflect the outstanding problems affecting performance, the facts, standards, causes, consequences and improvement suggestions should generally be stated; To reflect the major defects of internal control and information system, the relevant defects, consequences and improvement suggestions should generally be expressed.

3. Issues that need to be transferred according to law should also be reflected in this part, but those suspected of committing crimes should not be audited. ......

How to write an audit report?

The general format of the audit report is as follows:

* * * * (full name of audit institution)

audit report

* Shen * * newspaper [20 * *] * *

Audited unit: * * * * * * * * * * * *

Audit items: * * * * * * * * * * * * * *

[Description:

1. The audit basis and scope shall be consistent with the audit notice.

2. If the audited entity makes a written commitment, it shall indicate it.

3. If special audit methods such as follow-up audit are adopted, it shall be clearly stated. ]

I. Basic information of the audited entity

***********************************************************************************************。

[Description:

2. The content reflected in this part should be closely related to the project audit objectives.

3. In general, unaudited data shall not be quoted. If you need to quote, you should indicate the source. ]

Two. Audit evaluation opinion

The audit results show that * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *

******************************************************************************************。

[Description:

2. This part includes both positive evaluation and a brief summary of the main problems found in the audit.

4. Audit evaluation opinions cannot contradict the problems found in the audit.

5. This part can also make an overall evaluation of the audited entity's implementation of previous audit decisions and adoption of audit recommendations.

6 audit evaluation language should be accurate and appropriate, mainly seeking truth from facts. ]

Three, the main problems found in the audit and treatment (punishment).

*************************************************************************************************。

[Description:

3. Issues that need to be transferred according to law ...

How to write an audit trail report

The audit of financial accounts refers to the audit of all identified construction projects by the audit department. Mainly includes the following contents:

(1) Approved design scheme and actually completed project.

(2) Completion acceptance and handling of remaining problems.

(3) The completion of construction and installation projects, equipment, deferred projects and the carry-over of delivered assets.

(4) The accounts are true, compliant and complete.

In the pre-construction stage of the construction project, the main contents of the follow-up audit mainly include:

Check the approval documents of construction projects. Including the project proposal, feasibility study report, environmental impact assessment report, budget approval, construction land approval, construction planning and construction permit, environmental protection and fire protection approval, project design and design review and other documents are complete.

2. Check whether the bidding procedure and its results are legal and effective.

3. Check whether the terms signed with the relevant units of various construction projects are compliant and fair, and whether they are consistent with the bidding documents and bidding commitments.

4. Check whether the source of funds for the construction project is in place, whether it is reasonable, whether it is stored in a special account, and whether the construction funds can meet the needs of the workload that should be completed in the project construction year. For construction projects that use national debt, the procedures and scope of use should be strictly stipulated, and it should be the focus of construction fund audit.

5. Check whether various fees are paid in time according to regulations; Whether the procedures for reduction, deferment and exemption are perfect and in compliance with relevant regulations.

6. Check whether the compensation for land acquisition or demolition is in compliance with the relevant provisions, and whether the relevant evaluation and pricing are compliant and reasonable. Whether to expand the scope of demolition, raise the standard or lower the standard without authorization.

It depends on what your audit trail is today. I hope it helps you not to forget-

What is the main content of the special audit report?

First, the audit report should be objective, complete, clear, timely and constructive, reflecting the principle of importance.

1, the preparation of the audit report should be realistic and reflect the audit matters fairly;

2, the audit report should be prepared in accordance with the provisions of the format and content, complete elements, format specification, not missing major problems found in the audit;

3, the audit report should be focused, concise and easy to understand;

4, the audit report should be compiled in time, in order to take effective corrective measures in time;

5. The audit report should put forward feasible improvement suggestions for the defects in the business activities and internal control of the audited entity, so as to promote the realization of organizational goals;

6. The audit conclusions and suggestions formed by the audit report should fully consider the importance and risk level of the audit project.

Two, the audit report should include the following basic contents:

1, title;

2. The addressee;

3. Text;

4. Accessories:

5. Signature;

6. Date of report.

Three. The text of the audit report shall include the following main contents: 1. Audit summary: explain the basis, purpose and scope, key points and standards of the audit project; 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: based on the ascertained facts, the evaluation of the business activities and internal control of the audited entity;

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.

How to audit scientific research expenses

The use and management of science and technology expenses should have a good "three customs"

In order to strengthen the management of the use of the three funds for science and technology, reduce the risk of funds, maximize the efficiency of the use of funds, and ensure the safe and closed operation of funds, the following "three customs" should be handled well in the process of the management of the use of the three funds for science and technology.

The first is to set up a good project. Every year, the Ministry of Science and Technology will arrange the next year's science and technology project guide in advance, and conduct research and demonstration on the project, which will be announced to the public after being approved by * * * *, and then the Ministry of Science and Technology will work out the project plan and annual budget jointly with the financial department, which will be implemented after being approved by * * * *.

The second is to improve the procedures. After the project is approved, the project undertaker shall submit an application to the financial department as planned with the project budget attached, and the financial department shall sign an agreement with the project undertaker according to the application, and allocate funds after being demonstrated by relevant departments when necessary, so as to provide legal guarantee for the safe operation of funds.

The third is supervision after good things. 1. The final accounts management system shall be implemented for the three expenses of science and technology. After the completion of the project, the final accounts should be made for the arrangement and use of the project, and the final accounts and analysis report should be filled in and submitted to the competent department for identification and acceptance. 2 science and technology and finance departments should track and supervise the funds for science and technology, conduct regular and irregular inspections, and timely clean up the funds during the receiving period according to the fund use contract. For the project undertaker who can't repay the paid funds on time, it is necessary to find out the reasons and ask the user to submit an application for deferred payment in time and renew the payment agreement to reduce the risk of fund operation. 3 audit departments should audit and supervise the use of three funds for science and technology, ensure the specificity of funds, and prevent misappropriation of special funds.

1。 Retention of funds and delayed payment. For their own interests, some competent departments failed to arrange the allocation of scientific research funds in time, leaving the funds in the competent departments, which affected the normal operation of scientific research projects. For example, in 20xx, the provincial department in charge of science and technology arranged a project payment of 2.99 million yuan in a certain city, and all the project funds were allocated to the Municipal Science and Technology Bureau, while the Municipal Science and Technology Bureau actually allocated only 2.29 million yuan, but did not allocate 700,000 yuan, accounting for 23.41%of the project funds; Of the 690,000 yuan project funds put in place by the Science and Technology Commission of a certain district in 20xx, only 460,000 yuan was actually allocated, and 230,000 yuan was not allocated to the project unit, accounting for 33.33% of the project funds.

2. Misappropriation of funds for other purposes. The competent department of science and technology holds a large amount of scientific research funds and performs the responsibility of allocating and arranging scientific research funds. However, some departments in charge of science and technology use their power to control the allocation of scientific research funds and make profits for themselves. This is mainly manifested in two aspects: first, the competent authorities make up for their own administrative expenses by crowding out scientific research funds. For example, in the project set up by the competent department, the relevant conference fees and travel expenses unrelated to the project should be paid by administrative funds; Second, the relevant functional offices of the competent department of science and technology occupy the project funds of grassroots scientific research units, and the travel expenses and various subsidies that should have been borne by the competent department of science and technology are charged in the project funds of scientific research units. In order to win project funds in the future, grass-roots scientific research units have to charge fees that have nothing to do with themselves. At the same time, it was also found in the audit that some grass-roots scientific research units themselves also had the phenomenon of misappropriation. For example, the project of "Micro Bar Code Printer Series Products" jointly developed by the Construction and Development Corporation of a high-tech industrial development zone in a city and an electronic company has a capital of 300,000 yuan, which was misappropriated by the Development Zone Construction and Development Corporation for building infrastructure.

3. Virtual projects and transfer of funds. Some departments collude with grass-roots scientific research institutions in order to obtain scientific research funds for daily expenses, and scientific research units declare projects to obtain scientific research funds, and then transfer scientific research funds from the reporting units to these departments. For example, when we were auditing special funds for science and technology in a research institute, we found that a special fund was transferred to an association, and then the auditors conducted a follow-up audit of the association. After investigation, it was found that the special fund was a fictional project of the institute. After obtaining the fund of 200,000 yuan, except for some handling fees, the remaining185,000 yuan will be transferred to the association for various subsidies, meals and other expenses unrelated to the project.

4. Failing to use the funds as agreed in the contract. In accordance with the relevant provisions of the Measures for the Administration of Science and Technology Project Plan and the Measures for the Administration of Science and Technology Three Expenses, when applying for scientific research funds, scientific research units must sign a science and technology contract with the competent department of science and technology, implement contractual management, and use the funds for special purposes. The scope of use of funds is clearly stipulated in the contract, but ......

How to write a computer audit report

First, we must plan ahead and grasp the key points.

The computer audit method is a summary of the experience of the audit project, and the compilation work is generally carried out in the later stage of the audit project, so the computer audit method cannot exist independently of the audit project. Then, when arranging planned projects at the beginning of the year, audit institutions should consciously choose projects with better accounting computerization, especially those with high overall application level of informatization and large amount of available electronic business data. In this way, we can have standardized financial data and a large number of business data when writing, which can not only improve the efficiency of using AO system to audit projects, but also provide necessary good materials for the writing of computer audit methods. If there is no suitable electronic data in the project, then the computer audit method will become passive water without roots.

The second is to innovate thinking and grasp hot spots.

Auditors have summed up a lot of experience in using AO for a long time. At present, the National Audit Office has collected many years' experience of computer auditing experts, AO application examples and computer auditing methods, which requires us to be innovative in writing computer auditing methods. At the same time of innovative thinking, project development and method compilation should not be limited to using the functions of AO system itself, but also need to grasp the current forms and hot spots of economic development and closely focus on the current new policies. This can better reflect the effectiveness of the audit and play an advanced guiding role in the development of similar projects.

Third, be patient and meticulous, and eliminate doubts.

On the premise of having audit ideas, auditors must also have clear computer data analysis ideas, try to use standardized abbreviations and common formats when writing codes, and draw flowcharts and select graphics according to unified standards. In practice, we must be patient and meticulous, especially when there are repeated problems, we must be calm, clear-headed, pay attention to details, and eliminate all possible doubts.

The fourth is teamwork to solve difficulties.

For computer personnel, it is difficult to audit key issues better; How to use computers to meet audit needs is a difficult point for audit professionals. Computer audit method is attached to the audit project, so it is mostly written by audit professionals, but in reality most audit professionals rarely contact SQL statements. So teamwork is also very important. By solving their own difficulties, learning from each other's strong points and summarizing each other, we can ensure the emergence of high-quality computer audit methods.

Format of engineering audit report

Engineering audit includes two parts: financial audit and engineering cost audit. Please determine the contents of the audit report according to your audit objectives and scope. Generally speaking, there are four parts: the beginning, the basic situation, the problems found in the audit and their treatment, and the audit recommendations. The audit of project financial management needs to report the management of project budget, allocation and progress, and explain the basic situation in detail in comparison with the existing problems; The cost audit needs to report the audit procedures, audit standards, the amount and reasons for the reduction, countersignature and punishment opinions.

How to write the significance and main points of the opening report? The topic of my thesis is "On the important position of audit evidence in audit work". Thank you. 10 point

The purpose is "on the important position of audit evidence in audit work"

clear

How to write the report on requesting * * * to appoint project tracking auditors?

Request for instructions on the follow-up audit of * * * assigned project XXX person * * *: Since the construction of XXXXX project started, it has received great assistance from * * * and relevant departments, and the project progress and construction quality are satisfactory. However, this project has a large investment and a long construction period, and the existing on-site construction management personnel, especially those who know the technology and are familiar with the project cost, are even scarcer. Due to the large area of the construction site, it is difficult for only a few people in the existing project team to undertake the heavy responsibility of comprehensive management and supervision. Therefore, after repeated discussions, the project department intends to request the audit bureau to send someone to the construction site to conduct a comprehensive follow-up audit, so that the project can achieve more complete results. I hope it can be approved! To the requesting department: XXXXX Project Headquarters 20 17. 3. 13.