#report# Introduction Audit report refers to a written document in which the auditor implements necessary audit procedures for the audited unit according to the audit plan, makes audit conclusions on the audited matters, and puts forward audit opinions and audit suggestions. The following is the audit report compiled, welcome to read!

Article 1

***Shenzi [***] No. ****

(Company name):

We accepted the entrustment and audited the income and expenditure of your company’s “Science and Technology Small and Medium Enterprises ×× Fund (hereinafter referred to as ×× Fund)” from **year **** to ****year** and the “Technology The implementation of the "economic indicators" in the "Technology XX Fund Free Funding (or Loan Interest Subsidy, Capital Injection) Project Contract" (hereinafter referred to as the contract) for "small and medium-sized enterprises" (hereinafter referred to as the contract). Your company's responsibility is to provide true, legal and complete audit information. Our responsibility is to issue audit opinions on the use of income and expenditure of XX fund and the implementation of contract economic indicators. Our audit was conducted in accordance with the "Independent Auditing Standards for Chinese Certified Public Accountants" and the "Technology Small and Medium-sized Enterprises Technology XX Fund Free Funding (or Loan Interest Subsidy, Capital Injection) Project Contract". During the audit process, we combined the actual situation of your company and implemented audit procedures that we considered necessary, including spot checks of accounting records. We now report the audit status as follows:

1. Basic situation of the company and projects

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The ******** company is a limited liability company (or limited company) registered and established on **, month **, ****, and is an enterprise legal person issued by the **** Administration for Industry and Commerce. Business license, registration number ***************, registered capital: RMB********** million; legal representative: ***; company address: ****** ***************. Company business scope: *******

Basic situation of the project: (Briefly describe the basic situation of the project)

2. Relevant provisions of the fund contract

( 1) Your company applied for the "******************" project on **month**, ****year, and cooperated with the Science and Technology Small and Medium-sized Enterprise Technology ×× Fund Management Center of the Ministry of Science and Technology on * The "Technology Small and Medium Enterprises Technology ×× Fund Free Funding (or Loan Interest Subsidy, Capital Injection) Project Contract" was signed on **month**, **** year, project code: ********** ***, obtained free funding (or loan interest discount, capital injection) totaling XX million yuan from XX fund for investment in the "**************" project.

(2) The total investment in the project is *** million yuan. When the ×× fund contract was signed, the investment amount of *** million yuan had been completed, and an additional investment of *** million yuan was planned, of which × ×The fund supports ** million yuan (** million yuan will be allocated in advance, and the remaining ** million yuan will be allocated based on the progress and acceptance of the project).

(3) Regulations on the use of XX funds: XX funds must be used for the purchase of supporting equipment and equipment for production, the development and research of new products, etc.

(4) Economic indicators during the project implementation stage:

The contract stipulates that annual sales revenue of **** million yuan should be achieved in **** year

Total annual tax payment **** million yuan

Total annual profit **** million yuan

3. Implementation of various economic indicators in the fund contract

< p> After audit, the contract execution status is as follows:

(1) Project investment in place:

We determine the project investment based on bank deposit accounts, invoices and bank statements The status of the investment is as follows:

1. As of **month**, ****, the total investment in place is ****** million yuan, of which investment*** has been completed when the project was approved. Ten thousand yuan, new investment of **** ten thousand yuan, including:

×× fund ***** ten thousand yuan

Enterprise self-raised funds ***** ten thousand yuan

(2) Project fund expenditure:

Based on relevant account books and vouchers, we determine the project fund expenditure as follows:

1. As of *** On **month** of *year, the actual expenditure of this project was **** million yuan, (of the development costs, **0,000 yuan was the capital invested when the contract was signed), among which:

Project products Development and trial production *** million yuan

Including: purchase of instruments and equipment *** million yuan

Purchase of production equipment *** million yuan

Working capital ***Ten thousand yuan

Sales expenses***Ten thousand yuan

Infrastructure***Ten thousand yuan

Others***Ten thousand yuan

< p> Total *** million yuan

(3) Completion status of economic indicators:

As of ** month ** of *** year, the completion status of various economic indicators of your company As follows:

1. Income realized by the project:

The audited income details of the XX fund-funded project "************" provided by your company List and other information, the project realized income is the sales income of your company's "********** project", the total project realized income is ********* yuan, of which:

Project income **year*month-**year*month**year*month-**year*month**year*month-**year*month cumulative

Project sales income< /p>

Technical service income

Total

2. Project cost:

Based on the general ledger, detailed accounts and related sales cost provided by your company According to the data, the total project cost is confirmed to be ********** yuan, of which:

Project income **year*month-**year*month**year*month- **year*month**year*month-**year*month cumulative

Project sales revenue

3. Project taxes

Accrued according to the project Taxes - value-added tax, business tax, surcharges, corporate income tax, etc., confirm that the total amount of taxes paid by your company during the project execution period is ****** yuan. The details of taxes and corresponding tax amounts are as follows:

Tax type **year*month-**year*month**year*month-**year*month**year*month-**year*month cumulative

Value-added tax

Business tax

Urban construction tax

Education surcharge

Corporate income tax

Total

4 , Period expenses that the project should bear:

The products produced and sold by your company are (not) only the products included in the fund-funded projects. According to the expense general ledger, detailed accounts and voucher confirmation provided by your company, the total period expenses incurred during the project implementation period are ********* yuan, of which (the period expenses incurred by fund-financed project products are apportioned to *** *****yuan):

Project **year*month-**year*month**year*month-**year*month**year*month-**year*month cumulative

Administrative expenses

Sales expenses

Financial expenses

Total

5. Project realized profit:

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xx Netcom Branch

Chapter 2

Since ****, under the correct leadership of the Municipal Party Committee and the Municipal Government, we have faced the complex and ever-changing economic situation. , our city has always regarded promoting steady economic development as its top priority. In accordance with the general tone of work of seeking progress while maintaining stability, we have strived to stabilize growth, adjust structure, promote reform, and benefit people's livelihood, and have maintained steady economic growth. According to the final financial accounts, the total budget revenue in **** was 6.69 billion yuan, the total budget expenditure was 6.01 billion yuan, and the year-end balance was 680 million yuan. Generally speaking, the city-level budget execution and other fiscal revenue and expenditures in **** were good.

——Fiscal reform has been steadily advanced and the budget system has been improved.

The reform of management systems such as departmental budgets and government procurement has been further deepened; the preparation of state-owned capital operating budgets and social insurance fund budgets has been gradually advanced, and the government budget preparation system has been further improved; the centralized treasury payment reform has been fully launched at the city and county levels; and the online financial funds have been basically realized Operation, online supervision.

——Focus on ensuring people’s livelihood projects and optimizing the structure of fiscal expenditures. In XX, the municipal finance will make every effort to ensure expenditures on education, social security, employment, medical care, and housing security, and increase investment in public services such as science and technology, culture, sports, and media. The annual expenditure on people's livelihood was 3.66 billion yuan, accounting for 67.2% of the total expenditure.

1. Financial management audit situation

Judging from the audit situation, the municipal finance department continues to refine department budget preparations, improve the budget arrival rate at the beginning of the year, strengthen financial expenditure management, and strive to reduce administrative operations Costs, budget constraints and management levels gradually increase. However, there are still some issues that need to be regulated, such as the overdue allocation of lottery funds, budget revenue due and unpaid, social security funds due and unpaid in counties and districts, and construction industry security funds receivable and uncollected.

2. Audit of government debt funds and municipal parks

In accordance with the overall idea of ??“finding out the bottom line, reflecting problems, revealing risks, and making suggestions”, in **** We audited the municipal government debts across the country and carried out audits of the final financial accounts of coastal industrial bases, small and medium-sized enterprise entrepreneurship parks, high-tech industrial development zones, Beihai New Area and Xianrendao Energy and Chemical Industry Zone based on the key investment directions of funds.

(1) Audit of city government debt

Colleagues who audited the scale of government debt in our city as of the end of June **** also found that some regions and units There are some problems in debt borrowing, use of debt funds, project construction and management. At present, all counties and districts have submitted rectification reports, 4 of which have introduced or begun to formulate debt management systems, and 6 counties and districts have adjusted the scope of debt, and have made adjustments to debt planning, borrowing, repayment, project construction and Accountability and other aspects have been regulated.

(2) Financial final accounts audit of municipal parks

There are 5 parks including the Coastal Industrial Base. The earliest one was established in 1993 and the latest one was established in 2008. Among them, the Coastal Industrial Base , Beihai New Area, and Xianrendao Energy and Chemical Industry Zone all have planned areas of more than 100 square kilometers. Judging from the audit situation, the five parks generally show the characteristics of large debt scale, heavy follow-up investment, and weak solvency. In addition, it was also discovered that some park projects had problems such as suspension of construction and slow progress in project completion and final accounts. Municipal leaders have issued instructions on the above-mentioned audit report, requiring relevant counties, districts, parks and departments to strengthen management, administer in accordance with laws and regulations, promptly rectify existing problems, and improve the quality of investment and the input-output ratio. Small and medium-sized enterprise entrepreneurial parks, high-tech industrial development zones, Beihai New Area and Xianrendao Energy and Chemical Industry Zone have submitted rectification reports. Now some problems have been corrected, and rectification measures and plans have been put forward for the remaining problems.

3. Audit investigation of the assets, liabilities and operations of municipal public hospitals

The purpose is to “find out the financial situation, expose problems, explore the reform of management systems and operating mechanisms, and prevent the loss of state-owned assets” Purpose, to conduct an audit investigation on the assets, liabilities and operations of eight municipal public hospitals from 2011 to ****, including the Central Hospital, the Hospital of Traditional Chinese Medicine, and the Women's and Children's Hospital. As of the end of ****, the eight public hospitals had total assets of 873.82 million yuan, total liabilities of 636.1 million yuan, total net assets of 237.72 million yuan, and an asset-liability ratio of 72.8%; **** annual income was 757.8 million yuan, of which medical income 729.11 million yuan, fiscal subsidy income of 25.37 million yuan, other income of 3.32 million yuan; expenditures of 762.35 million yuan, including medical business cost expenditures of 620.99 million yuan, administrative expenses of 137.93 million yuan, and other expenditures of 3.43 million yuan; the loss for the year was 4.55 million yuan, and the cumulative A loss of 64.79 million yuan.

There are problems such as serious losses, heavy debt burden, lack of accounting treatment for increases and decreases in fixed assets, imperfect internal control system of the hospital, and imperfect operation and management. Municipal leaders have issued instructions on the audit report, requiring relevant departments to implement the audit recommendations and come up with specific measures to turn around losses and increase profits. We must resolutely ensure that new losses do not increase, old losses are reduced year by year, and the rectification results are reported to the municipal government for special research.

At present, the Health Bureau has submitted a rectification report, has carried out liquidation and capital verification of problems existing in fixed asset management, has begun to establish rules and regulations for problems such as incomplete internal control systems, and has made great efforts to turn around losses and increase profits. 11 measures were initially formulated, and the rectification work was fully carried out.

IV. Audit investigation of budget execution of 50 units and departments

In order to implement the requirements of improving work style and close contact with the masses, and improve the effectiveness and standardization of financial funds. From January to April 2014, an audit investigation was conducted on the implementation of the **** annual department budgets of 50 municipal administrative and public institutions, involving education, agriculture, justice, urban construction, municipal facilities, medical and health, social welfare, etc. aspects.

Judging from the survey data, in ****, the three public expenditures of 50 units decreased by 4.446 million yuan during the same period, a decrease of 22%. Among them, entertainment expenses decreased by 47%, vehicle expenses decreased by 11%, and expenses for going abroad increased by 3%; conference fees of 50 units decreased by 524,000 yuan during the same period, a decrease of 13%.

The audit also found that some units had some problems in fixed asset management and financial accounting. At present, all units have been notified and rectification work is in progress.

V. Audit Suggestions

(1) Standardize departmental budget management and strengthen budget execution constraints. In accordance with the eight regulations of the Central Committee on improving work style and keeping in close contact with the masses, we will further strengthen department budget management, formulate and improve various expenditure standards such as basic expenditures and project expenditures, strictly implement the budget according to the project and progress, and enhance the binding force and seriousness of the budget. sex. Further expand the scope of disclosure of departmental budgets and final accounts and refine the disclosure content. All competent departments and accounting centers should strengthen the guidance, management and supervision of subordinate units, strengthen internal control and internal audit systems, and effectively improve the level of fiscal revenue and expenditure management of budget units.

(2) Strengthen the management of financial funds and ensure the safety of financial funds. Establish awareness of fund security and standardized management, strictly follow relevant regulations, and strengthen the management of fiscal and treasury funds. Accelerate the establishment of a fiscal fund risk prevention and control mechanism, further clean up special fiscal accounts and bank accounts of various budget units, and gradually integrate fiscal funds into the unified management of the treasury to ensure the safety of fiscal funds.

(3) Improve the level of refined management of the park and achieve healthy and orderly development. Park planning must be reasonable and well-organized. Development and construction must be carried out step by step and planned based on the funding situation, repayment ability, and actual needs to prevent breaks in the capital chain, duplication of construction, and unfinished projects. Strengthen the awareness of rules in fund raising, use and management, as well as project bidding and final accounts upon completion.

Part 3

1. Company Profile

(1) Briefly introduce the company’s legal name in Chinese and English, the company’s legal representative, general manager or president, registration Capital, registered address, office address, telephone number and postal code.

(2) Briefly introduce the company’s historical evolution, main functional departments, as well as the number and age, education and professional title structure of the employees.

(3) Briefly introduce the company's business departments, including the name, address, person in charge, number of employees, establishment time, working capital and contact number of each business department. If a business department is added or reduced during the year, briefly describe the reasons for its establishment or cancellation.

(4) Name, contact address, telephone number, fax, e-mail, etc. of the person in charge of the company's annual report and the contact person.

2. Business situation

(1) Brokerage business situation

(2) Main financial indicators

1. Financial status indicators< /p>

Note:

①Asset-liability ratio

②Current ratio

③=Net assets/registered capital

④=Adjusted net assets/customer margin

⑤=Current assets (excluding futures assets) - Current liabilities (excluding futures liabilities)

Futures assets include margin deposits and margin receivables , customer pledges, delivery receivables, risk reserve assets, settlement differences, etc.; futures liabilities include margin payable, delivery payables, risk reserves, etc.

　⑥=Long-term investment/beginning or ending net assets

　⑦=(net fixed assets + construction in progress)/beginning or ending paid-in capital

⑧ = Net assets + risk reserves - accounts receivable with an account age of more than one year - deferred expenses - net fixed assets - intangible assets - start-up expenses and long-term deferred expenses

2. Operating performance indicators< /p>

Note: ①=2×Net profit/(Net assets at the beginning of the period+Net assets at the end of the period)

　②=2×Net profit/(Total assets at the beginning of the period+Total assets at the end of the period)

　③=Operating expenses/operating income

III. Audit opinions

The audit report must be prepared by an accounting firm with securities and futures-related business qualifications and two or more securities execution Issued by a certified public accountant for futures-related business. The audit opinion must be stamped and signed by the accounting firm and the certified public accountant (the original audit opinion should be submitted and no copies are allowed). The company is responsible for depositing the annual report materials formally submitted to the China Securities Regulatory Commission to the appointed accounting firm. The accounting firm is responsible for reviewing whether the financial accounting information (including accounting statements and notes to the accounting statements) provided by the company to the China Securities Regulatory Commission is in compliance with the requirements. The certified public accountant has issued an audit opinion consistent with the financial accounting information.

If the accounting firm that performs the audit issues an audit report on the company with an explanatory statement of unqualified opinion, qualified opinion, disclaimer of opinion or negative opinion, the company's board of directors should provide a detailed explanation of the relevant matters.

IV. Accounting statements

The preparation of accounting statements should comply with the "Accounting Standards for Business Enterprises", relevant financial accounting systems and other laws and regulations.

The accounting statements include the company's comparative balance sheet at the end of the reporting year and the previous year, comparative income statements, comparative profit distribution statements and cash flow statements for the two years.

5. Notes to the accounting statements

The notes to the accounting statements are an essential part of the financial report. They include all information related to the company’s financial status, operating results and cash flows, which are helpful Help report users better understand the important information of accounting reports.

The notes to the company's accounting statements should at least include the following content:

(1) The company's main accounting policies and accounting estimates

1. Accounting system.

2. Fiscal year.

3. Accounting standard currency.

4. Accounting basis and pricing principles.

5. Basis for the preparation of accounting statements.

6. Fund management and transaction clearing principles of the sales department.

7. Foreign currency business accounting methods. Explain the conversion exchange rate used when foreign currency business occurs, the exchange rate used to convert the foreign currency balance of the foreign currency account at the end of the period, and the treatment method for exchange differences.

8. Bad debt accounting method. Explain the recognition standards for bad debts, the accrual methods and proportions of bad debt provisions, and the accounting methods for bad debt losses.

9. Management and accounting methods of customer deposits.

10. Management and accounting methods of collateral.

11. Accounting method for physical delivery.

12. Management and accounting methods of risk reserve assets.

13. Settlement difference accounting method. The confirmation and accounting methods of settlement differences are explained respectively based on the profit and loss of closing positions and the profit and loss of holding positions.

14. Long-term investment accounting method. For long-term equity investments, the valuation, income recognition methods, and amortization methods of equity investment differences should be explained; for long-term debt investments, the valuation, income recognition methods, and the amortization methods of bond investment premiums and discounts should be explained.

15. Valuation and depreciation methods of fixed assets. Explain the standards, classification, valuation methods and depreciation methods of fixed assets, the estimated economic service life, estimated net residual value rate and depreciation rate of various types of fixed assets.

16. The accounting method for projects under construction, including the accounting method for interest capitalization and the point at which projects under construction are transferred to fixed assets.

17. Amortization method of intangible assets, start-up expenses and long-term deferred expenses.

18. Risk reserve accounting method. Explain the accrual method and accrual ratio of risk reserves, the recognition standards and accounting methods of risk losses.

19. Principle of revenue recognition. Explain the recognition methods of the company's fee income and other business income respectively.

20. Determination standards for cash equivalents. Explain the company's criteria for determining cash equivalents when preparing a cash flow statement.

21. If the accounting policies and accounting estimates change this year, the content, reasons and impact of the change on the company's financial status or operating results should be disclosed.

Certified public accountants should pay due attention to the reasons for changes in the company’s accounting policies or accounting estimates. If the reason for the change is unreasonable or insufficient, the CPA should not issue an audit opinion that the company's financial report meets the requirements of legality, fairness and consistency.

(2) Taxes

Main tax types and tax rates should be disclosed, such as business tax, income tax, etc. If there is tax reduction or exemption, the approval authority, document number, reduction and exemption range and validity period should be stated.

(3) Notes on the main items of the accounting statements

The company should at least disclose the following item notes on the accounting statements (summarizing the subsequent accounting statements of the business department) (such as the range of data changes between the two periods) reaches more than 50%, the reasons for the increase or decrease should also be clearly stated under this item).

(4) Contingencies

For contingencies that exist on the balance sheet date (such as litigation, arbitration, etc.), the nature and nature of the project should be stated in the notes to the accounting statements. Amount and impact on the company's financial status and operating results during and after the reporting period.

(5) Matters

For major matters that exist on the balance sheet date (such as the amount of external guarantees, etc.), their existence, amount and impact should be explained.

(6) Non-adjusting events among events after the balance sheet date.

Any non-adjustment matters involving post-balance sheet events (such as huge losses, business suspension for rectification, serious violations, etc.) should be disclosed in accordance with the requirements of the "Accounting Standards for Business Enterprises - Post-balance sheet events".

VI. Other important matters

1. Brief introduction to the shareholders’ meetings, general meetings of shareholders, board of directors meetings and board of supervisors meetings during the reporting period.

2. Brief introduction to changes in company name, registered address, legal representative, directors, supervisors and senior management personnel.

3. Punishment status this year. Disclose the records of companies and middle-level and above managers being inspected and punished by government management departments at all levels.

4. Employment and change of accounting firms. If there is a change of accounting firm, the reason and basis for the change should be explained, and the audit fees for this year (indicate whether travel expenses, etc. are included) should be disclosed.

5. The salary of the company’s senior managers (including various allowances, subsidies, etc.), bonus distribution, and the average salary level of the company’s employees.

6. Description of other major matters.