1. What should be included in the special audit?
1, project budget and final accounts audit
2. Outgoing audit
3. Audit of special funds
4. Double soft authentication audit
5. Special audit of software enterprises
6, high-tech identification special audit
7, enterprise internal audit
8. Other special audits, such as economic responsibility audit, expenditure audit, annual inspection audit and operating performance audit.
Two. What does the special audit report include?
1, explanation section
Explain the client and the purpose of the audit, and explain the accounting responsibility, audit responsibility and audit basis.
2, the basic situation of enterprises and projects
Company name, registration date, legal representative and other basic information, a brief description of the project.
3, the project contract and related regulations
Project application time, name and contract signing time, etc. , the total investment of the project, the use of innovation funds, and the economic indicators agreed in the project contract.
4. Completion of various economic indicators of the project during the execution of the contract.
Capital availability, capital expenditure and the completion of various economic indicators of the project.
5. Notes to the report
Notes on enterprise accounting policies, applicable taxes and tax rates, and notes on major financial indicators.
Iii. Special audit report:
The special audit investigation report is the report submitted by the special audit investigation team to the audit institution after the special audit investigation.
Four, writing special audit investigation report requirements:
1 The investigation report of special audit shall be clear in facts and accurate in data.
The special audit investigation report shall be realistic, objective and fair.
The investigation report of the special audit shall be complete and focused.
Compact structure and clear logic.
The auditor's job content:
1. Review the implementation of various financial systems of the enterprise and assist the audit supervisor in drawing up the audit plan or scheme. 2. Responsible for completing the audit of various businesses, such as assets, liabilities, income, costs, expenses and profits.
3. Obtain sufficient audit evidence according to audit procedures and audit plans, support audit findings and audit suggestions, and provide growth services for enterprise operations. 4. Review financial revenue and expenditure items, expenses and reimbursement. 5. Review the authenticity of invoices, vouchers, account books and statements, and whether they meet the requirements of enterprise financial system.
6, check and review the audit evidence, put forward individual audit evaluation opinions.
7. Prepare internal audit reports on all audit matters involved, and put forward handling opinions and suggestions.
8. Keep enterprise confidential, use the obtained financial information according to regulations, and speed up customs clearance. ACCA global private broadcasting course, through train for college students' employers, face-to-face lectures on weekends, crash courses in winter and summer vacations, etc.