Company audit report model 1 ABC company:
We have audited the attached financial statements of ABC Company (hereinafter referred to as ABC Company), including the balance sheet for 2000, the income statement for 2000, the statement of changes in shareholders' equity, the cash flow statement and the notes to the financial statements.
I. Management's responsibility for financial statements
It is the responsibility of the management of ABC Company to prepare financial statements in accordance with the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining the internal control related to the preparation of financial statements, so that there is no material misstatement caused by fraud or error in financial statements; (2) Select and apply appropriate accounting policies; (3) Make reasonable accounting estimates.
Second, the responsibility of certified public accountants
Our responsibility is to express an audit opinion on the financial statements based on the implementation of the audit work. We have carried out the audit according to the requirements of the auditing standards for certified public accountants in China. The auditing standards of certified public accountants in China require us to abide by professional ethics, plan and implement auditing work to obtain reasonable assurance on whether there is no material misstatement in financial statements.
Audit work involves the implementation of audit procedures to obtain audit evidence about the amount and disclosure of financial statements. The selected audit procedure depends on the judgment of certified public accountants, including the assessment of the risk of material misstatement of financial statements due to fraud or error. In risk assessment, we consider the internal control related to the preparation of financial statements in order to design appropriate audit procedures, but the purpose is not to control internal control.
Express opinions effectively. The audit also includes evaluating the appropriateness of management's accounting policies and the rationality of accounting estimates, as well as evaluating the overall presentation of financial statements.
We believe that the audit evidence we obtained is sufficient and appropriate, which provides a basis for expressing audit opinions.
Three. audit opinion
We believe that the financial statements of ABC Company were prepared in accordance with the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises, and fairly reflected the financial status of ABC Company on June 65438+February 365438 +0, 2000, as well as its operating results and cash flow in 2000.
Article 2 of the model company audit report: 20xx April 14 -20xx April 16.
Audit focus: standardization of accounting treatment and authenticity of economic business.
Audit results: Through the recent audit of the accounts of the subordinate units of the group company, we have a certain understanding of the overall framework and business nature of the company, and also found some problems existing in each unit, mainly including the standardization of accounting treatment and economic business (see annex for the problems).
Audit opinion: 1. Standardize the specific use of current accounts (other receivables and other payables). This audit found that the current accounts of the subordinate units of the group company are used in disorder, which can not clearly reflect the actual economic business trend and the relationship between creditor's rights and debts, and it is easy to cause economic risks in the actual operation process;
2. The subordinate units of the group company frequently mobilize funds, and the fund management lacks planning and overall planning, and some economic businesses lack the approval of the corresponding person in charge, which easily leads to the risk of fund management and control;
3. In the specific accounting process, the specific use of accounting subjects is very irregular, which affects the true reflection of expenses to some extent;
4. The original vouchers of some economic businesses are missing and irregular, which can't be used as the original entry basis. However, the finance is recorded on this basis in the specific business operation process, which lacks the rigor of accounting;
5. All the subordinate units of the group company have privately reconciled accounts, and there is no effective account reconciliation approval opinion, which should be strictly prohibited;
6. For large purchases in daily economic business, effective inquiry methods should be adopted. In the actual audit process, it was found that some business amounts were higher than the market price. In view of this situation, reasonable and effective control should be realized, while safeguarding the company's rights and interests, avoiding the ineffective loss of assets;
This internal audit was conducted on the basis of not being fully familiar with the company's business. Audit standards are based on the accounting standards for enterprises and personal previous work experience. Audit omissions are inevitable in the specific operation process, but this audit operation is comprehensive, serious and meticulous. Audit problems truly reflect the gains and losses of various economic businesses of the group company, and also provide operational basis for future internal control.
Company audit report model essay 3 which companies must have annual inspection?
1. Which companies must issue audit reports for annual inspection:
(1.) One-person limited liability companies, listed companies and companies engaged in finance, securities and futures;
(2) Companies engaged in insurance, venture capital, capital verification, evaluation, guarantee, real estate brokerage, entry-exit intermediary, overseas labor agency and enterprise registration agency;
(3) A company whose registered capital has not been fully paid in installments;
(4) Companies that have made illegal acts of falsely reporting their registered capital, making false capital contributions or withdrawing their capital contributions within three years.
(5) Enterprises with foreign investment and their branches shall submit annual audit reports.
(six) companies that use the report for other special purposes.
2. Information required for the audit report:
(1) Accounting statement (balance sheet, income statement) of February 65438.
(2) Annual account books of the company;
(3) the company's annual vouchers (if too much, you can take less. The principle is: 65438+ 10 and 65438+February are compulsory, and you can take a few months off in the middle months. );
(4) A copy of the company's business license, a copy of the national tax registration certificate and a copy of the organization code certificate (both originals and copies are acceptable);
(5) A copy of the capital verification report and a copy of the company's audit report for the previous year (if none, it may not be provided);
(6) If it is a foreign-funded enterprise, it is required to provide (copy of the original foreign exchange registration certificate), (copy of the approval certificate), (copy of the articles of association) and (financial registration certificate).
Note: each page of the copy should be stamped with the official seal.
3. Completion time:
It takes 5-7 working days to complete the data.
4. Date of issuance: March1-June 30 every year Part II: Workflow of Issuing Audit Report [1] Audit Workflow
I. Significance of the audit process
(1) Overview
Audit process refers to the actions and steps taken by auditors in the specific audit process. Broadly speaking, the audit process refers to the audit.
Generally speaking, the whole process of accounting personnel from accepting audit items to the end of audit work can be divided into three stages: audit approval
Preparation, audit implementation and audit termination stages, each stage includes many specific contents. In a narrow sense, the audit process refers to the audit process.
Steps and methods taken by auditors in the process of obtaining audit evidence and completing audit objectives.
(B) the process of system-based audit
1, determine the audit target.
2. Understand and describe the internal control system.
3. Preliminary evaluation of internal control system
4. Verification test
5. Evaluation of compliance test results
6. Substantive testing
7. Evaluation of substantive test results
8. Write an audit report
Advantages: On the one hand, the workload of obtaining audit evidence in the audit work is greatly reduced, thus saving manpower time and reducing
Cost; In addition, it can avoid mistakes and ensure the quality of audit work. Disadvantages: Over-reliance on internal control audit.
Second, the preparation stage
(a) to understand the basic situation of the audited entity and know what the audited entity is.
1, business nature, business scale and basic information of the industry;
2. Operating conditions and risks;
3. Organizational structure and internal control;
4. Related parties and transactions;
5. The previous year
Degree of acceptance of audit;
6. Other common methods
1, refer to last year's audit working papers;
2. Obtain industry business information.
3. Check the Articles of Association
Agreements, minutes of board meetings, important contracts, etc.
4. Visit the auditee's site.
5. Ask internal auditors and management.
(II) Signing the engagement letter of audit The engagement letter of audit refers to the engagement letter signed by the audit institution and the client to confirm the entrustment and entrusted relationship of audit business.
Department, a written contract defining the purpose of entrustment, the scope of audit and the responsibilities and obligations of both parties. It is legally binding. (1) Names of both parties to the contract;
(2) the purpose of entrustment;
(3) Audit scope; The name of the audited accounting statement and the date or period it reflects (4) accounting responsibility and auditing responsibility (5) obligations of both parties;
The principal's main obligations include: ① providing all information needed by auditors in time; (2) Provide necessary conditions and cooperation for auditors; (3) Pay the audit fee in full according to the agreed conditions. The main obligations that an accounting firm should perform include: ① completing the audit business according to the agreed time and issuing the audit report; (2) Keep the business secrets known in the course of business execution. (6) Responsibility for the use of audit reports; The consequences caused by improper use of audit reports have nothing to do with auditors. Once audited.
Charge;
Be responsible for the breach of contract; (9) Other matters that should be agreed upon.
(III) Preliminary evaluation of the internal control system of the audited entity The purpose of preliminary evaluation of the effectiveness of internal control is to judge whether the internal control system of the audited entity can be regarded as substantive.
The basis of sampling is carried out in the process of testing, and the time, nature and scope of testing are determined for those trusted internal controls.
Understanding: ① The evaluation of importance requires professional judgment. ② Two purposes of materiality principle: Certified public accountants should apply materiality principle in the audit process. During the audit process
The application of materiality principle is based on the following considerations: first, improve audit efficiency. The second is to ensure the audit quality. ③ Two stages of applying materiality principle: the application of materiality principle by certified public accountants. The first is to determine the audit.
When considering the nature, time and scope of the procedure, certified public accountants need to apply the principle of materiality. Second, when evaluating the audit results, certified public accountants need to apply the principle of materiality.
2. Two considerations to determine the importance: quantity and nature. Application of Certified Public Accountant in Importance Factor
Then, the number and nature of misstatements or omissions should be considered. In other words, importance has both quantitative and qualitative characteristics. Generally speaking, a large number of false positives or false negatives are more important than a small number of false positives or false negatives. But in many cases, a misstatement or omission is not important in quantity, but it may be important in nature. For example: ① Misreporting or omission involving fraud and illegal acts. ② Misreporting or omission that may lead to the performance of contractual obligations. (3) Misreporting or underreporting affects the income trend. (4) Unexpected misstatement or omission.
3. Consider the importance of two levels. Certified public accountants should consider the importance of accounting reports and related accounts and transactions. This means that certified public accountants must consider the importance from two levels in the audit process: ① the level of accounting statements; Determination methods: fixed ratio method and variable ratio method. ② Account and transaction level. Determination methods: distribution method and non-distribution method.
4. Relationship between materiality and audit risk A certified public accountant should consider the inverse relationship between materiality and audit risk, maintain due professional caution and reasonably determine the level of materiality. Certified public accountants should consider the relationship between materiality and audit risk. ② Importance is inversely proportional to audit risk. (3) Certified public accountants should maintain due professional caution and reasonably determine the level of importance. Importance is a very important factor affecting the sufficiency of audit evidence. The level of importance is inversely proportional to audit evidence (audit evidence, audit risk and audit importance are opposite).
(1) Determination of the importance level of accounting statements.
1. Methods: Fixed ratio method and variable ratio method.
2. Judgment basis: total assets, net assets, operating income, net profit, etc.
3. Selection: For the statements in the same period, the one with the lowest importance level is taken as the importance level of the accounting statement level.
(II) Importance of an account or transaction A certified public accountant may specify the importance of an accounting statement for an account or transaction, or determine the importance of an account or transaction separately before formulating an audit procedure for the account or transaction. For the importance level of account or transaction level, you can use the method of allocation or non-allocation. In practice, many certified public accountants choose balance sheet accounts as the basis of distribution, and the importance of each account is called tolerable error. For error-prone projects, a higher importance level can be determined; For important projects or projects that do not expect errors, strictly set the importance level.
Consider the importance when evaluating the audit results
(a) The level of importance used by certified public accountants in evaluating audit results may be different from the preliminary judgment of the level of importance determined when preparing the audit plan. If the former is much lower than the latter, certified public accountants should re-evaluate whether the audit procedures implemented are adequate.
(2) When evaluating the audit results, certified public accountants should summarize the misstatements or omissions that have been found but have not been adjusted, so as to consider whether their amount and nature have a significant impact on the reflection of accounting statements. When summarizing unadjusted misstatements or omissions, certified public accountants shall include those that have been discovered and inferred, and consider whether the subsequent events or contingencies have been properly handled.
After careful cleaning, I liquidated the sole proprietorship enterprise _ _ _ _ _ _ _ _ (enterprise name), and the liquidation results are as follows:
(a) the creditor's rights and debts have been cleared;
(2) All taxes and employee salaries have been settled;
Signature of investor: _ _ _ _ _ _ _
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
(1) Basic information on liquidation:
1. Overview of deregistered enterprises. (name, nature, registration time, registered capital, whether there are branches and foreign investment, and other information that needs to be explained)
2. Reasons for cancellation of the enterprise.
3. Establishment of the liquidation group. (Time of establishment, composition, membership and position of the liquidation group)
4. The situation of the announcement. (announcement time, newspaper category)
(2) The property status of the liquidation enterprise (the property composition at the liquidation start date includes monetary assets, physical assets and other assets).
(3) Examining and approving the creditor's rights and debts of the liquidation enterprise;
1, recovery of creditor's rights and disposal of uncollected creditor's rights;
2. Debt declaration and approval.
(4) Distribution of liquidation property:
1. Pay liquidation expenses and employee salaries;
2. Pay taxes to the customs and tax authorities;
3. Liquidation of company debts;
4. Distribution of investors or shareholders;
(5) Other liquidation circumstances:
1. The account books and important documents of the enterprise's operation and liquidation shall be kept by _ _ _ _ _ _ _ investors for ten years, and the investors promise to keep them properly.
2. The investor guarantees that the debts of the enterprise have been paid off, and the materials submitted for liquidation are true and complete, and shall bear all the responsibilities arising therefrom.
Investor's (seal) confirmation: _ _ _ _ _ _ _ _ liquidation group of the company.
Signature of members of liquidation group:
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Article 5 of the model company audit report According to the 20xx annual audit plan and the arrangement of the audit committee, our audit team audited the purchase and payment of the supply department in 20xx from April 15 to May 10. During the audit, the audited department actively supported and cooperated, and the work progressed smoothly. The audit work has ended, and now the audit situation is reported as follows:
I. Basic information
In order to strengthen the internal control of the company's material procurement and payment business, standardize the procurement and payment behavior, and prevent errors and fraud in the process of procurement and payment, the company formulated the Internal Control System for Procurement and Payment according to the Code for Internal Control of Enterprises and relevant national laws and regulations, combined with the company's actual situation.
The material procurement process is divided into two categories, one is the production material procurement, and the other is the hardware material procurement. To purchase production materials, before 1 1 every month, the production department will prepare a material demand plan according to the sales budget of the marketing center, and the supply department will prepare an order plan within 5 working days after making an inquiry according to the material demand plan, and sign a purchase contract with the customer after submitting it to the general manager of the property management department for approval; For the purchase of hardware materials, the user department shall fill in the purchase requisition. After the warehouse verifies the inventory and purchase quantity, the supply department makes an inquiry and signs a purchase contract with the customer after it is approved by the general manager of the property management department. Some scattered hardware spare parts will be purchased directly. If allowed, we will select at least three suppliers through qualification examination and inquiry, and select the best supplier through price comparison. The order of comparison is: quality, delivery date (whether it meets our production needs), payment method and price. Under normal circumstances, qualified suppliers will send samples first, and the company will confirm them as comparable optional objects after inspection. There are many ways for companies to develop suppliers, such as online search or supplier introduction. The selected supplier must provide a copy of the corresponding license according to the commodity category, such as raw materials (main components) with business license, drug production license, drug GMP certificate and drug registration certificate; Accessories must have business license, drug production license and drug registration certificate; Chinese herbal medicines must have a business license, a drug business license and a GSP certificate, and the place of purchase remains relatively stable; Imported goods shall comply with the Measures for the Administration of Imported Goods, and provide the registration certificate of imported goods, the approval certificate of imported medicinal materials and the inspection report of imported drugs. In order to ensure that the purchased goods meet the standards, the quality control department will evaluate, update and file the suppliers at the end of each year.
When signing a purchase contract with a customer, the supply department clearly specifies the name, specifications, quality implementation standards, quantity, price, delivery date, mode of transportation, payment method, liability for breach of contract and other elements of the purchased materials, which shall be signed by an authorized representative. The supplier delivers the goods to the company warehouse according to the delivery date stipulated in the contract, and the warehouse keeper signs the goods according to the order plan. The quantity difference is allowed to be between 5% and 10%, but this difference is not clearly stated in the contract. If there is a big difference, you need to ask the leader. After the goods are signed, the warehouse keeper applies for inspection in time, and records the goods after receiving the acceptance report issued by the inspection room and the quality control department. If it is unqualified, the supply department will be informed. Under normal circumstances, suppliers will choose to exchange goods. The materials stored in the warehouse are classified, and some valuable medicinal materials are placed in locked places to restrict personnel from entering and leaving.
After the goods are accepted, the supplier provides our company with legal bills, and the personnel of the supply department check whether the contents on the bills are consistent with those in the purchase contract and the acceptance certificate, and fill in the payment application form according to the payment requirements in the contract and submit it to the finance department. The Finance Department gives priority to the payment by bank acceptance bills, and strictly examines the capital plan and payment terms agreed in the contract. With the approval of the general manager, the cashier will handle the relevant payment settlement.
In 2009, the company's inventory turnover rate was 4.7 1 time, which was significantly higher than 4.1time in xx. In 2009, the purchase amount was about188,976,500 yuan, and * * * consumption was19023100,000 yuan.
Analysis and explanation:
(1) The consumption of Chinese herbal medicines in xx decreased by 26 1.62 million yuan compared with that in xx, with a reduction rate of 6.2%, of which Angelica sinensis decreased by 2.598 million yuan, accounting for 99.3% of the total, because the purchasing unit price of Angelica sinensis decreased from 4 1.83 yuan/kg in xx to1kg in XX. Besides Angelica sinensis, there are 9 kinds of Chinese herbal medicines, including Salvia miltiorrhiza, Gleditsia sinensis and Saposhnikovia divaricata.
(2) The reason for the substantial increase in the purchase and consumption of raw and auxiliary materials is that "hollow capsules" were included in the accounting of auxiliary materials in xx and in the accounting of packaging materials in xx. If "hollow capsules" are not considered, the consumption in xx year will increase by less than 1% compared with that in xx year. The consumption of "hollow capsules" in xx is 2.8 1% higher than that in xx.
(3) Compared with xx, the consumption of packaging materials decreased by 65,438+0,753, and that of 600 yuan decreased by 6.85%, mainly because the consumption of "hollow capsules" of xx was included in the accounting of auxiliary materials.
Analysis and explanation:
(1) The consumption of raw materials in xx decreased by 3,347,800 yuan, or 4.54%, mainly because the consumption of cefradine decreased by 3,729,700 yuan compared with last year. The unit purchase price of cefalexin decreased from 469.06 yuan/kg last year to 3 17438+0 yuan/kg.
(2) The consumption of packaging materials decreased by 650,800 yuan, or 3.86%, compared with that of xx, mainly because the consumption of "hollow capsules" of xx was included in the accounting of auxiliary materials by 265,438+058,500 yuan.
Analysis and explanation:
According to the company's management policy, bank acceptance bills are preferred for payment, which increased by 8.26% in 2009 compared with xx, but the payment by bank acceptance bills did not reach 50% of the total purchase amount.
Second, the audit content
This audit was conducted through spot checks.
(1) randomly check the ordering plan for one month to check whether it conforms to the current purchasing policy. Whether the raw material ordering plan is implemented according to the current demand plan, whether the examination and approval procedures are handled according to the management system and authority requirements, and whether the ordering plan is numbered and kept in advance.
(2) Analyze and compare the material demand plan, inventory and order plan, and check whether the arrangement is reasonable.
(3) Check whether the purchase price of raw materials has been determined through market investigation, comparison and approval procedures.
(4) Check whether the terms of the purchase contract are sufficient, whether it harms the interests of the company, whether it is audited by a designated person, whether it is reported to the Finance Department for the record, and whether the special seal for the contract has been properly examined and approved.
(5) Check whether to apply for an order plan according to the demand plan, track its execution process, check its purchase price, suppliers and approval, and compare the actual production and inventory status in the current period.
(6) Review the supplier's invoice and order plan, purchase contract, name and unit price of receipt document.
(5) Whether the quantity is consistent.
(7) Check whether there is over-receipt, and the provisions of the over-receipt standard; Analyze whether the price and quantity of surplus raw materials are economical and reasonable.
(8) Check whether the inquiry is recorded in writing and filed, and whether it is used as the basis for ordering plan review.
(9) Check whether the supplier's files are sound and updated regularly; Whether to evaluate suppliers regularly, whether the evaluation indicators are reasonable, and refer to the recent supplier evaluation table to see if there are a large number of suppliers with low scores.
(10) Check whether the company has the authority to approve the purchase amount.
(1 1) Check the standards and implementation of returns caused by quality reasons of the company, check the "outbound order" of returns, and check whether the examination and approval procedures are handled according to regulations, whether the returns are sufficient and timely, and whether the suppliers sign; Whether the return is in line with the suggestions of the quality control department, and whether there is quality control and financial verification when returning.