The outgoing audit report is a comprehensive summary of the outgoing economic responsibility audit process and results of the document, which plays a role in the auditee's performance of economic responsibility during the term of office notarized. The following is my compilation of the outgoing audit report, welcome to refer to.
Part 1: on the outgoing economic responsibility audit report
We accept the commission, the period of office from May 1, 20xx to December 31, 20xx the implementation of the financial budget and the final accounts reported; the management and use of special funds; management and use of state-owned assets, the use of state-owned assets, value-added; financial revenues and expenditures, financial revenues and expenditures; the management and use of state-owned assets, value-added. Audit of the internal control system and implementation of financial revenue and expenditure; financial revenue and expenditure in line with democratic decision-making procedures. The authenticity and completeness of the information provided in the audit is the responsibility of the management, and our responsibility is to express an audit opinion based on the implementation of the audit of the information provided by the organization.
I. Audit basis
(a) China's Certified Public Accountants Practice Guidelines;
(b) Accounting Standards for Business Units and the Accounting System for Business Units;
(c) Zhongban Fa [201x] No. 20 "Interim Provisions on the Audit of the Tenure of Economic Responsibility of Party and Government Leadership Cadres Below the County Level";
(d) Jinan Municipal Health Bureau Jinan Health Regulations Finance [201x] No. 4 "on the implementation of the audit of economic responsibility of the main leaders of the Bureau of direct units out of office";
(e) May 1, 201x to December 31, 201x financial statements financial books, vouchers and related information.
(vi) Other relevant documents.
Second, the audit process
December 27, 201x, the Health Bureau tenure of economic responsibility audit leading group held a meeting, issued the "Bureau of direct units of the main leading cadres of the outgoing economic responsibility audit notice" Ji Wei audit letter [2014] No. 5 document, officially began the President of the Shang Yanyin tenure of the economic responsibility of the audit work. The audit team was stationed at the audit site on March 4, 201x, and finished the field work on March 25, 201x through understanding and verifying the situation, taking inventory of physical assets on the spot, checking and reviewing the data and other audit procedures and methods, and conducting a comprehensive audit of the accounting information and other relevant information. After the end of the field work, the audit team organized the information obtained from the field audit and issued the audit report after reporting to the coordinator arranged by the Health Bureau.
Third, the auditee and the basic situation of the unit
(a) the auditee's situation
(b) the situation of the unit
Fourth, the situation of the relevant indicators
(a) analysis of the asset indicators 1, the growth of total assets 2, changes in the asset-liability ratio, 3, the growth of net assets
(b) income Indicator analysis 1. The situation of financial subsidy income 2. The growth of medical income 3. The growth of pharmaceutical income
(iii) Analysis of the ratio of income to expenditure
V. Problems
(a) Financial accounting and management of income and expenditure
(b) Management and use of earmarked funds
(c) Management of state-owned assets, Use: 1. Inventory gains and losses 2. Unaccounted for buildings 3. Inconsistency between the actual owner of the vehicle and the owner stated in the motor vehicle certificate
(iv) Internal control and implementation
VI. Audit Opinion
Through the audit, we believe that from May 1, 2014 to the end of 2014, President Shang Yanyin was in office. During the period, except for the issues mentioned above, the accounting and financial management complied with the Accounting Standards for Institutions and the Accounting System for Institutions as well as relevant systems. The asset management system is sound and well implemented, the assets are in good condition, there are no non-performing assets, and the state-owned assets are in a state of value preservation and appreciation. There is a set of reasonably designed internal control system in financial management, procurement and management of medicines and articles, and it can basically be implemented in accordance with the requirements of the internal control system. All expenditures are signed by the head of the unit, the head of the department and the person in charge.
Article 2: Exit Audit Report
A brief description of the exit audit
The exit audit is the auditor is entrusted with the management of the use of assets and their effects of the responsibility for the supervision and evaluation of activities. Its theory is based on: audit is due to the separation of powers after the fiduciary economic responsibility arises, in the final analysis, the audit is to review the financial managers of financial resources to the owners of financial resources to fulfill the economic responsibility. The financial audit and management audit in modern auditing are two forms of performance of the exit audit. The former review of assets, liabilities and profits and losses, the latter review of the effectiveness and efficiency of capital movements.
Second, the content of the exit audit
The content of the exit audit mainly depends on the legal representative of the enterprise in the status of business management and its duties should be performed. To summarize, the legal representative of the enterprise in its tenure should fulfill the responsibility of the main three aspects: financial responsibility, management responsibility and legal and disciplinary responsibility, so the content of the exit audit is also composed of these three parts.
Third, the types of exit audit
According to the content of the audit, the exit audit can be divided into term exit audit and bankruptcy exit audit. Term exit audit, that is, the economic responsibility of the person to complete their term of office goals and other objectives and responsibilities of the audit. Bankruptcy audit is mainly to review and confirm the reasons for the bankruptcy of the enterprise; to determine the main responsibility for the bankruptcy of the enterprise should be responsible for; supervision of the bankruptcy of the enterprise's property and materials, including bankruptcy liquidation of assets, liabilities, confirmation of the project, the assessment of the value of assets, bankruptcy of the assets and property sold and distributed.
Fourth, the exit audit method
The exit audit method refers to the auditor to obtain sufficient and effective audit evidence to confirm the nature of the matter being audited and the audit opinion of the various means. Since the contents of the exit audit include financial responsibility audit, management responsibility audit and legal and disciplinary responsibility audit, it is a comprehensive audit.
Therefore, the exit audit, it is necessary to comprehensively utilize a variety of audit methods. These audit methods, in addition to checking, analytical review and other basic methods, will be used to ABC analysis, network technology, integrated scoring method, the amount of money method and some other special methods.
Part 3: Outgoing Audit Report
******* Limited Board of Directors:
We accept the commission to the general manager of ******* Limited (hereinafter referred to as ***** Limited) **** comrades during the period of his tenure (**** ** month to **** ** month) of the The financial accounting statements and information related to his financial responsibility were audited. The authenticity and completeness of these accounting statements and information are the responsibility of *****, and our responsibility is to express an audit opinion on the above accounting statements and related accounting information. We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants in China. In the course of our audit, we have performed such audit procedures as we considered necessary in the light of the actual circumstances, including the sampling of accounting documents. We hereby report the relevant information of the audit as follows:
I. Basic Information
(Introducing the basic information of the enterprise and the auditee)
(I) Financial Condition
(On the commencement date of the term of office), the total assets amounted to ******, the total liabilities amounted to *****, and the total ownership interest amounted to ******. (Date of leaving office) has total assets of ****, total liabilities of ****, and total owner's equity of ****. (Date of departure) decreased (increased) assets by ***%, liabilities (increased) by ***%, and owner's equity (increased) by ***% as compared to (date of commencement of employee's appointment). The details are as follows:
1. Long-term investments **** amounted to $ **** on ****, **** amounted to $ **** on ****, a decrease (increase) of ****% from ****.
2. Accounts receivable **** amounted to $ **** on ****, **** amounted to $ **** on ****, a decrease (increase) of ****% from ****.
3. Prepaid accounts **** amounted to **** on ****, **** amounted to $*** on ****, a decrease (increase) of ****% from ****.
4. Inventory **** amounted to $ **** on ****, **** amounted to $ **** on ****, a decrease (increase) of ****% from ****.
5. Other receivables **** amounted to **** on ****, **** amounted to ****, a decrease (increase) of ****% from ****.
6. Fixed assets **** amounted to **** on ****, **** amounted to ****, a decrease (increase) of ****% from ****.
7. Short-term borrowing **** amounted to $ **** on ****, **** amounted to $ **** on ****, a decrease (increase) of ****% from ****.
8. Accounts Payable **** amounted to **** on ****, **** amounted to $*** on ****, a decrease (increase) of ****% from ****.
9, Accounts Received in Advance **** amounted to **** on ****, **** amounted to ****, a decrease (increase) of ****% from ****.
10, other accounts payable **** on ***** amount of $ ****, ***** amount of $ **** on *****, than ** *** month decreased (increased) by ***%.
11. Salary payable **** on ****, **** amounted to ****, **** on **** amounted to ****, than ** on **** decreased (increased) by ****%.
12. Benefits payable **** amounted to $ **** on ****, **** amounted to $ **** on ****, a decrease (increase) of ****% from ****.
13. Long-term payables **** amounted to $ **** on ****, **** amounted to $ **** on ****, a decrease (increase) of ****% from ****.
14. Paid-in capital **** amounted to $ **** on ****, **** amounted to $ **** on ****, a decrease (increase) of ****% from ****.
(II) Operating results
1. (Describe the operating income for each year) 2. (Describe the other business income for each year) 3. (Describe the non-operating income for each year) 4. (Describe the administrative expenses for each year) 5. (Describe the financial expenses for each year) 6. (Describe the profit for each year)
(III) Corporate Asset preservation and appreciation
***Total owner's equity on ***** was ******, and owner's equity on ***** was *****, and owner's equity (increased) decreased by **%:
1. Paid-in capital: the amount of **** was **** on *****, and the amount of **** on ***** was * ***$, a decrease (increase) of ***% from **** on **Month***; the details are as follows:
Describe the changes in paid-in capital.
3, surplus reserve: **** amounted to **** on **Month**, **** amounted to **** on **Month**, **** amounted to **** on **Month**, **** decreased (increased) by ***% compared with **** on **Month**, ****; the specific details are as follows:
Describe the changes in the surplus reserve.
4. Undistributed profit: **** amounted to **** on **Month **, **** amounted to **** on **Month **, a decrease (increase) of ***% compared with **** on **Month **; the specific details are as follows:
Describe the changes in undistributed profit. Other matters.
Second, the evaluation of economic responsibility
**** general manager of the economic responsibility during his term of office evaluation mainly includes the following aspects:
(a) operational responsibility
**** general manager of the term of office during the completion of the main economic indicators:
1, sales profit margin (gross profit margin): from **** ** to **** ** months , the gross profit margin of sales in each year were **%, **%, **%, **%, and the annual average of sales profit margin during the term was ****%.
2. Return on Total Assets (ROA): From ****** to ******, the ROA for each year was **%, **%, **%, **%, and the annual average of ROA during the term was **%.
3. Return on Net Assets (RONA): from ****** to ******, the RONA for each year was **%, **%, **%, **%, **%, and the annual average of the RONA during the term was **%.
4. Capital preservation and appreciation rate: **** on **Month ** compared to **** on **Month ** net assets capital preservation and appreciation rate of ***%.
5. Gearing ratio: The gearing ratio from the end of ** month of **** to the end of ** month of **** time point is **%, **%, **%, **% respectively.
6. Current Ratio: The current ratio from the end of ** month of **** to the end of ** month of **** is **%, **%, **%, **% respectively.
7. Accounts Receivable Turnover Ratio: The accounts receivable turnover ratios of **%, **%, **%, and **% for the months of **-**, **, **, and **, respectively, from ****.
8, inventory turnover: **** years **-** months, ***, ** years, ** years, ** years, inventory turnover rate of **%, **%, **%, **%, respectively.
9. Net assets: from ****** to ******, the net assets of each year are *****, ****, ****, ****, ****, respectively.
(Briefly comment on the above metrics).
(ii) Management Responsibility
**** During the manager's tenure, the company has formulated internal regulations for the management of daily expenditures, and management systems have been formulated in respect of personnel management, labor and employment, warehouses, equipments, complete production, finance and accounting, statistics, and supply and marketing, and the internal control system is relatively complete. This is mainly manifested in:
1, the company in the management of monetary funds, in strict accordance with the "Provisional Regulations on Cash Management", "Bank Settlement Measures" and the company's development of the relevant internal control system for the implementation of monetary funds, such as income and expenditure operations.
2, the company's inventory management, in accordance with the relevant provisions of the full-time warehouse custodian; inventory ledger by the accountant responsible for inventory management; inventory in and out of the inventory are in and out of the warehouse documents, with the relevant operator and the person in charge of the approval of the signature at the end of each month for regular inventory, and to achieve the account is consistent with the accounts, the accounts are consistent.
3, the company in the acquisition of fixed assets and disposal management, the establishment and improvement of equipment management system. Fixed acquisition, approval and acceptance procedures are complete; step-by-step, planned maintenance of equipment purchased; equipment is old, technologically outdated and seriously affect product quality, timely update of equipment, fixed assets scrapping and disposal, strict compliance with the relevant approval system.
(C) Accounting responsibility
(Describe whether there are problems in accounting)
(D) Financial law and discipline responsibility (Describe whether there is a violation of the law)
Third, the disclosure of other matters
Fourth, the audit recommendations
For the management and accounting aspects of the proposal
(This article is derived from the network material)