The special audit report refers to a written document in which a certified public accountant gives an audit opinion on the financial statements of the audited unit's special project funds based on the implementation of the audit work in accordance with the auditing standards of China.
The special audit report shall include the following main contents:
I. Explanation
1. Explain the name of the entrusting party (the name of the audited enterprise) and the entrusting purpose (the auditing purpose);
2. Explain the accounting responsibility, audit responsibility and audit basis.
2. Basic information of enterprises and projects
1. Basic information of the enterprise, including: company name, registration date, business license issuing institution, registration number, registered capital, legal representative, company domicile and business scope.
2. Briefly describe the project.
Three. Fund project contract and related regulations
1. Project application time, project name, contract signing time, project initiation code, amount and method of obtaining innovation fund.
2. Total investment of the project.
3. Innovative use of funds.
4. Economic indicators specified in the project contract.
Four. Completion of various economic indicators of the project during the execution of the contract.
1. Availability of funds
2. Capital expenditure
3. Completion of various economic indicators of the project
(1) project sales revenue (by year)
(2) Project cost
(3) Tax payment of the project
(4) Period expenses that the project should bear.
(5) The project is profitable.
Verb (abbreviation for verb) comments on the report.
1, accounting policy notes.
2. Taxes and tax rates applicable to enterprises.
3. Notes on main financial indicators.