The special audit report should include the following main contents: 1. The explanatory part explains the name of the entrusting party (name of the enterprise being audited) and the purpose of entrustment (audit purpose); explains the accounting responsibilities, audit responsibilities, and audit basis.

2. Basic information about the enterprise and projects Basic information about the enterprise, including: company name, registration date, business license issuing authority, registration number, registered capital, legal representative, company address, business scope and a brief description of the project.

3. Fund project contract and related provisions: project application time, project name, contract signing time, project establishment code, amount of innovation fund funding obtained and funding method; total project investment; purpose of innovation fund; various economic indicators stipulated in the project contract.

4. The completion of various economic indicators of the project during the execution of the contract, the availability of funds; the expenditure of funds; the completion of various economic indicators of the project.

5. Annotations on accounting policies in the notes to the report; applicable tax types and tax rates for the enterprise; and annotations on main financial indicators.