Its focus is on the evaluation of the economic responsibility of the responsible person.
The objectives of financial report audit include five aspects: 1, existence or occurrence.
Refers to the audit to determine whether the assets, liabilities and owners' equity items listed in the balance sheet exist, and whether the income and expenses listed in the income statement actually occur during the accounting period.
2. Integrity.
Refers to the audit to determine whether all transactions listed in the accounting statements have been accounted for and reflected in the accounting statements.
3. Rights and obligations.
It refers to the obligation of auditing to determine whether all assets really belong to the audited entity and whether all liabilities really belong to the audited entity within a certain period of time.
4. Measurement and calculation.
Refers to the audit to determine whether the accounting elements such as assets, liabilities, owners' equity, income and expenditure are correctly measured, whether they are accounted for according to the appropriate amount, and whether the relevant calculations are correct.
5. Expose and expose.
It refers to determining whether specific components of accounting statements are properly classified, explained and reflected through auditing.
The ultimate goal of financial balance is to check the authenticity, legality and efficiency of the audited entity's financial balance, with the focus on inspection.
(II) Auditee (auditee) The auditees with different economic responsibilities are the legal representatives of state-owned financial institutions such as state-owned enterprises, state-controlled enterprises, state-owned policy banks, commercial banks, financial asset management companies, securities companies and insurance companies.
The object of financial report audit is the financial revenue and expenditure and related economic activities of enterprises, institutions and other economic organizations.
The object of economic responsibility audit is the responsible person, while the object of financial revenue and expenditure audit is economic activities.
(III) Contents of the audit The contents of different economic responsibility audits mainly include the execution and final accounts of the budget or the execution and final accounts of the financial revenue and expenditure plan; Management, use, preservation and appreciation of assets; Compliance and scientificity of major decisions; Whether the individual has violated the provisions of honesty and diligence; Other matters requiring audit.
The main contents of financial report audit are: 1, asset audit.
It is an audit of current assets, long-term investment, fixed assets, projects under construction, intangible assets, deferred assets and other assets, and mainly examines their authenticity and legality.
2. Debt audit.
It is an audit of current liabilities and long-term liabilities, mainly to examine their authenticity and integrity.
3. Owner's equity (net assets) audit.
It is the paid-in capital, capital reserve, surplus reserve and undistributed profit of the enterprise; The audit mainly examines its authenticity and legality.
4. Profit and loss audit.
It is an audit of enterprise income, cost and profit, mainly to examine its authenticity and integrity.
(IV) Purpose of Audit The purpose of different economic responsibility audit is to find out the completion of financial revenue and expenditure objectives and the compliance with national financial laws and regulations during the tenure of leading cadres on the basis of finding out the authenticity, legality and effectiveness of financial revenue and expenditure, assets, liabilities, profits and losses; Distinguish the responsibility of leading cadres for the untrue financial revenues and expenditures of their departments and units, poor efficiency in the use of funds and violation of national financial laws and regulations; Find out whether there are illegal and disciplinary problems such as embezzlement of state-owned assets and violation of the rules of diligent and honest administration of leading cadres in the personal financial revenue and expenditure of leading cadres.
So as to determine their economic responsibilities and evaluate their work performance, and provide reference for organizations, personnel and discipline inspection departments to use, manage and assess cadres.
The purpose of financial report audit is to expose the problems existing in economic activities through the audit of financial revenue and expenditure and other economic activities of the unit, and to serve the unit to strengthen management and improve economic efficiency.
The difference between economic responsibility audit and financial revenue and expenditure audit is that the purpose of economic responsibility audit is evaluation, while the purpose of financial revenue and expenditure is rectification and service.
(V) Index system of audit evaluation Different index systems of economic responsibility audit evaluation include economic index evaluation, internal control system evaluation and personal integrity and self-discipline.
The assessment of economic indicators also includes income task completion rate, asset appreciation rate and value preservation rate (target completion index).
The evaluation of internal control system is mainly to evaluate whether the internal control system is sound and effective.
Personal integrity and self-discipline evaluation mainly evaluates whether individuals abide by the relevant provisions of integrity and self-discipline.
The audit evaluation of financial report is mainly to guide the business behavior of the audited entity through a series of economic and technical indicators, help the audited entity find the gap and its reasons, promote the audited entity to strengthen management and improve economic benefits.
Mainly includes: 1. Return on net assets and return on total assets reflecting unit benefits.
2. Total assets turnover rate and current assets turnover rate (including inventory turnover rate and accounts receivable turnover rate, etc.). ) reflect the running status of the unit.
3 asset-liability ratio (including current ratio, quick ratio, etc.). ) reflect the solvency of the unit.
(VI) The audit result report is different from other reports. The economic responsibility audit result report is an audit legal document submitted by the audit department to the entrusted department to identify and evaluate the economic responsibility of the audited leading cadres in a specific period.
The results report of economic responsibility audit is a special report submitted by the audit department to the entrusting department after the economic responsibility audit. Different from other audit legal documents, its main features are as follows: 1. Clear purpose.
The result report of economic responsibility audit is a special report on leading cadres' performance of economic responsibility submitted by audit institutions to the entrusting department after the implementation of economic responsibility audit.
2. The direction of the report.
The users or recipients of the economic responsibility audit results report are specific.
3. The pertinence of the content.
The economic responsibility audit focuses on the specific content of "leading cadres performing economic responsibilities" in terms of audit objectives, audit contents, audit priorities and audit result reports.
Audit institutions shall verify and evaluate the performance of economic responsibilities by leading cadres within a certain term of office through economic responsibility audit.
As a business legal document bearing this specific verification and evaluation, the central content of the economic responsibility audit report should be to verify and evaluate the performance of leading cadres' economic responsibilities.