All documents failed to fulfill the procedures stipulated in the new auditing standards for understanding the audited entity and its environment and evaluating the risk of material misstatement.

There is no physical asset inventory table, or there is an inventory table without the signature of the inventory clerk, asset keeper and inventory supervisor;

There is no confirmation procedure or alternative procedure for receivables;

Determine the nature of audit procedures such as confirmation procedures or substitution procedures that have not been implemented in large accounts payable vouchers;

Explain the reasons why large bank deposits have not been implemented, and whether to adjust or disclose them (here, large amount refers to the importance level of reaching the account balance level alone or in total, or considering other misstatements alone or in total);

There are too few or no spot checks on monetary funds, costs and remittances;

Other items listed in the schedule of accounts payable are all operating income, but no procedures have been taken to prove whether they should be transferred to untransferred income;

The investment income verification form has not been audited by the annual report of the investee or the dividend resolution of the shareholders' meeting, which proves that the investment income measurement is correct.

From the spot check of some vouchers, there are already major anomalies, but the audit conclusion is still "no anomalies", such as paying the lease fee of 654.38 million yuan in cash;

If there is no audit conclusion on the problems found in the audit, explain whether it has an impact on the audit opinion. For example, the cash inventory has found that the accounts are inconsistent, but the draft does not indicate whether it will affect the audit opinion;

There is no tax payable, main business tax and additional calculation program;

Write-off table of main business income and main business cost, write-off table of payable wages, management expenses, operating expenses and financial expenses. The manuscript template lists 12 months for analysis and testing. If there is any abnormality, the cause of the abnormality shall be determined. However, in most manuscripts, factors such as income, cost and gross profit margin vary greatly from month to month. There is no objective information or explanation to analyze the reasons for the change and determine whether there are major anomalies. It only takes a lot of man-hours to copy, and the analysis draft is meaningless.

2. There is no cross-checking relationship between the data.

The audited number does not equal the audited report, and the unaudited number does not equal the relevant data of the unaudited report; The detailed list of transactions attached to the current account approval form is inconsistent with the approved number, which is equal to the unaudited number, which essentially turns the approval into a copy;

Some put the cart before the horse and fill in the manuscript for the purpose of filling in the manuscript. For example, the audited entity implements the new system, and the wages payable, welfare expenses payable and social insurance premiums payable are all included in the accounting of wages payable, but the auditors still use the wages payable, welfare expenses payable and other accounts payable papers under the old system, resulting in inconsistent statements and unequal amounts;

There are adjustment entries in the audit description, but the amount of unapproved data is equal to the amount of approved data, and the column of adjustment number is not filled in, so it is impossible to find out whether the data is adjusted.

The audited detailed statement has nothing to do with the audited statement. For example, the bank deposit statement totals170,000 yuan, but the total assets of the audit statement are only several hundred thousand yuan.

3. Some papers are not written according to the audit papers template, and some materials are bound and filed together, so it is not clear which materials are related to which report items.

4. Some papers have no trace of the audit procedure, but some materials such as contracts are bound together, and there is no approval form or voucher inspection form.

5. The audit adjustment did not explain the reasons for the adjustment, but explained the specific reasons for the adjustment, such as "transfer out of the current account of monetary funds" or "transfer out of monetary funds income". Some even added several adjustment summary tables in front, which directly stated "See adjustment summary table for audit adjustment", but the adjustment summary table did not explain the reasons for the adjustment, so it could not explain the rationality of the adjustment.

6. The manuscript binding is chaotic, such as the inventory table, the bank balance adjustment table and the statement are scattered and bound in many places in the manuscript; Cross-binding of approval forms or schedules of different subjects.

7. The content of the manuscript is incomplete. If the index number of the audit procedure table is not completely filled in, there is no audit conclusion in the checklist, and the opposite account in the checklist has no debit or credit mark.

8. The audit conclusion is inappropriate. The audit conclusion of the verification table should not be "No major abnormality was found after passing the above tests". There is no test procedure for this form, but it should be "balance can be confirmed after audit" or "amount can be confirmed after audit";

If there is any adjustment, it should be "the audited adjustment balance can be confirmed." Or "the audited adjustment amount can be confirmed."

The checklist should be: "Nothing unusual was found in the spot check." "Through the above inspection, no major abnormality was found." "No abnormality was found except ..." "After spot check, the balance (amount) of XXX account failed to fairly reflect the actual situation of the account."