(1) Establish a two-way responsibility system, and clarify the legal responsibilities of the audited entity and the audit team in writing, that is, the main person in charge, financial controller and relevant personnel of the audited entity make a written commitment to ensure that the information provided to the audit team, such as bad debts, asset inventory gains and losses, scrapped losses, off-balance sheet expenses or income, is true and well documented; The leader of the audit team shall write a written guarantee to ensure that the audit is carried out in accordance with the provisions of the municipal plan and the audit operation procedures, and those who violate the promise shall bear the responsibility.

(2) Appropriately expand the sampling survey area, list the bad debts, off-balance sheet expenses and property inventory provided by the unit price on the basis of comprehensively reviewing the financial and accounting data of the audited entity, and determine the appropriate sampling area. Under normal circumstances, 30% and 40% of the spot checks are appropriate. After spot check, if the error rate exceeds 5%, we should continue to expand the spot check and investigation area. Under special circumstances, the spot check should be changed to a comprehensive investigation to determine the sampling. According to different situations, we can adopt equidistant sampling, random sampling or a combination of equidistant and random sampling.

(3) The principle of prudence should be adhered to when determining the loss. Current accounts, fixed assets, inventories, etc. proposed by audit institutions for the disposal of bad debts must be identified with sufficient evidence, otherwise they would rather be suspended than treated as profits and losses. Specifically, the identification of bad debt losses must have accurate and reliable evidence to prove that the other party has died or gone bankrupt or the inheritance is not enough to pay off accounts receivable, or the money that cannot be recovered after the judgment of the court and other legal organs. In addition, it is generally not recognized as bad debts and is included in the current profit and loss, but it can be regarded as. Scrapping of inventories and fixed assets, except for buildings and structures that have been demolished or damaged by field inspection, must be appraised by specialized institutions such as technical supervision, otherwise it will not be scrapped.

(4) Define the unrealized uncertainties scientifically. In the outgoing audit, we should scientifically define the potential losses, contingent liabilities and other unrealized uncertainties of the audited unit with a realistic attitude. The author thinks that all the verified stock assets, such as profit and loss, damage, bad debt loss, etc., whether reflected on the books or not, should be turned into clear losses in the audit as long as they have been realized, and the current profit and loss should be adjusted. However, it is difficult to predict accurate figures for unrealized matters such as the correct cost carry-forward but the inventory cost price is higher than the market sales price, the losses that may be caused by the transfer, and the contingent liabilities of the unit. In the audit opinion, we will only confirm that there may be losses in this economic matter, but we can't quantify it to avoid a big deviation from the actual situation.