l, the basic situation of the audit unit (including the general status of the project);
2, the audit conclusions;
3, the audit recommendations;
4, the factual evidence to justify the audit conclusions.
We in the preparation of the "agricultural high-tech demonstration park" performance audit report, in full inquiry, investigation, consultation, based on sufficient evidence, auditors and give full play to the comprehensive analysis, judgment, to arrive at a more appropriate, publicly recognized audit conclusions. For example: after the audit and investigation, the demonstration garden project since the creation of the cumulative loss of 88.2 million yuan, we are not only profitability as an evaluation criterion, but objectively analyze the main reasons for the loss: First, the establishment of the garden in the early stage of equipment investment, research and experimental costs (new varieties of peppers, tomatoes, seeds, the price of each is dozens of times that of the ordinary seeds); Second, the high-efficiency and high-quality seedlings and the production of pollution-free vegetables, not enough promotion and publicity, and farmers to promote and publicize the production of pollution-free vegetables, as well as to the farmers. The promotion of publicity is not enough, as well as vegetable farmers of new varieties, new technologies need a cognitive and acceptance process. It is obviously unrealistic to expect the project to make profits in the near future, but the problems can be solved through efforts. We analyze the social benefits generated by the project, the audit results show that: the demonstration garden project was completed, has *** received leaders at all levels and the city farmers visited more than 26,000 times; driven by the demonstration garden, the city's two years to add more than 3,000 vegetable greenhouse growers; expanding vegetable greenhouse planting area of 7,700 acres; greenhouse growers 100% profitability; the city's new vegetable greenhouse Total annual income of 76.6 million yuan, net income of 59.8 million yuan, 47.4 million yuan more than the open field vegetable planting. Vegetable farmers will be demonstration garden affectionately called "the government's demonstration garden, farmers' experimental field. In the vegetable wholesale market survey also found that foreign vegetables basically disappeared, the rise of greenhouse vegetables, really become a local "food basket".
After the above comprehensive analysis and judgment, we determined that the project is a sunrise industry, we made in the audit report: the demonstration of the social benefits of the park is obvious, play a due demonstration effect; demonstration of the use of funds for the construction of the park in compliance with the audit conclusions. While affirming the achievements and pointing out the problems, we proposed to the municipal government and the audited unit that "we should continue to increase the investment in the demonstration garden and give appropriate policy concessions; increase the effective use of the existing land area; optimize and improve the project management mechanism; increase the publicity and promotion of new varieties and technologies, and actively develop the production of pollution-free vegetables and other suggestions. And, combining the relevant audit conclusions with the factual evidence that argues for the audit conclusions makes it look justified, clear and distinctive.
The performance audit report can also increase the content of the audit scope, which can further demonstrate the degree of credibility and availability of the audit conclusions.
Audit recommendations should be made in a positive way, such as "if your actions comply with the required standards (objectives), then you will get good consequences. Because the content of the recommendation is to address the shortcomings, suggest ways to improve management and take the right measures.
In the audit report submitted to the government or investment managers, can also be audited by the head of the unit of the audit report on the conclusions of the comments or explanations, as a "unit of opinion" submitted together, so that the report content is more objective and fair, so that the problem can be analyzed more in-depth, so that the user of the report a more comprehensive understanding of all aspects of the The report will be submitted as a "unit opinion" so that the content of the report will be more objective and fair, so that issues can be analyzed in depth, so that the report users will have a more comprehensive understanding of the views of various parties, so that decision makers can make more correct decisions based on the audit findings.
In the case of a long audit report, a report summary or executive summary is prepared in front of the report to make it easy for readers to understand the main contents of the entire report.