It depends on the size and business volume of the audited object. For a group company, each subsidiary will have a week on average, and the company will be audited in groups. Medium-sized companies need at least 5 working days. The above time is not the working day of on-site audit, and you need to report when you return to the firm, depending on the progress of the firm.

Under normal circumstances, to carry out the outgoing audit, the required audit materials mainly include the following contents:

(1) business license of the company;

(2) Articles of association;

(3) Basic information of the company;

(4) account opening license and enterprise legal person code certificate;

(5) All accounts established by the company in banks and non-bank financial institutions, including cancelled accounts;

(six) the company's internal management system, internal organization, organization chart and division of responsibilities;

(7) Long-term business objectives;

(eight) the production and operation plan of the term of office and the minutes of the decision-making meeting on major business and financial matters;

(9) Assessment indicators issued over the years during the term of office;

(10) The completion of the asset management plan and economic indicators over the years during the term of office;

(1 1) Major investment projects and their implementation results during the term of office, detailed list of foreign investment and relevant agreements and contracts;

(12) Inventory of property and materials, list of creditor's rights and debts;

(13) Financial statements, account books, vouchers and other accounting materials over the years during the term of office (provided by auditors after visiting);

(14) Special handover materials on economic issues before and after taking office.

During the term of office, the economic responsibility audit report, financial audit report, capital verification report and asset evaluation report issued by the internal audit department or external audit, as well as the relevant reports issued by the merger and division of enterprises.

Legal basis: Article 5 of the Regulations for the Implementation of the Audit Law of People's Republic of China (PRC). Audit institutions shall conduct audit supervision in accordance with the responsibilities, authorities and procedures stipulated in the Audit Law, these Regulations and other relevant laws and regulations. Audit institutions shall conduct audit evaluation according to the laws and regulations on fiscal revenue and expenditure and the relevant policies, standards and project objectives of the state, and make a decision on handling and punishment of the audited entity's financial revenue and expenditure behavior in violation of state regulations within its statutory functions and powers.