Judging from the writing theme, this is an external audit report. Judging from the basic contents of the audit report, it is both a financial audit report and a financial audit report.

From the writing point of view, this report has the following two characteristics:

? The facts are clear and the content is comprehensive. Basic information? In this part, the author briefly explains the nature, personnel composition, business nature, fixed assets, working capital, completion of major economic indicators, and recent operation and management of the audited unit. As the background material of the main content of the audit, this part is accurate. Are you online? In the "problems found" part, the author points out five major problems existing in the audited unit by using the skill of summarizing at the beginning of the paragraph, which can be described as orderly and boring.

? The analysis is reasonable and accurate. Are you online? In this part, the author not only lists the main problems found in the audit, but also makes an accurate conclusion on their nature and degree. In addition, the author specially indicates the basis of the conclusion before drawing the conclusion, which makes this part not only have distinct policy, but also have strong persuasiveness.

About 19 Municipal Commodity Company

Financial revenue and expenditure audit report

? Municipal Audit Bureau:

According to the comprehensive word [19]? Audit plan number, audit team in 19? Month? Solstice? Month? Day, to the city daily groceries company 19? ? The annual financial revenue and expenditure were audited on site. The total audit amount is 8.25 million yuan, and the total violation amount is 344 144.07 yuan. The amount payable is 48 166.40 yuan. The audit results are reported as follows:

I. Basic information

The municipal daily groceries company is a medium-sized enterprise affiliated to the municipal supply and marketing cooperative. In 19, it signed a contract with the municipal supply and marketing cooperative to increase profits. The company has 1 1 independent accounting units.

The company was founded in l 9? The month was changed from an administrative company to an economic entity company (formed by the merger of the original daily necessities purchasing station and the living purchasing station). Now it is divided into three business departments and eight administrative departments. Mainly engaged in daily necessities, hardware, electrical appliances and furniture. At present, there are employees11person, fixed assets1030,000 yuan, and self-owned liquidity of 390,000 yuan. Annual sales1972 million yuan, total profit of 674,000 yuan.

Second, the problems found

1. Cheat money, give it? Lucang gave a bonus of 8000 yuan. At the end of l9, the municipal grocery company decided that the grocery station and the living station would give the road warehouse (both independent accounting units of the company) a bonus of 8,000 yuan. The money should be paid in the after-tax retained profits, and the two stations used fraudulent means. In June1998,65438+10, money was collected from the sales money and sent to the warehouse, and the warehouse issued two 4000s. Waterproof tarpaulin? False invoices are included in expenses, but the warehouse does not record them, and bonuses are paid directly to employees, which is a serious violation of the Regulations on Cost Management of State-owned Enterprises and the Provisional Regulations on Cash Management.

2. Misappropriation of working capital of 220,000 yuan to build a business building. The company's daily necessities building is a self-financing infrastructure project. Due to the shortage of special loans, after deducting two stations from 1 9, we borrowed 240,000 yuan as working capital from 1 9' s daily necessities and living stations. At the end of the month, the book balance of self-owned funds was 20,000 yuan, and 220,000 yuan was actually misappropriated for capital construction.

3. Misappropriation of working capital of 22,000 yuan to buy bonus savings for employees. The company purchased a bonus deposit of 22,000 yuan from China Agricultural Bank by cash and transfer cheque (working capital). Among them, the life station is 1 9 years? The moon and? * * * Monthly purchase of 1000 yuan, grocery store 19? Month and 1 9 years? Buy 1 1 ,000 yuan every month. Deposit for one year, and pay interest in the form of winning prizes. Now the principal has been paid off. The saved expenses should be borne by the employees themselves, but the company has been hanging on the current account and has not deducted it. 330 yuan bonuses received by enterprises are not recorded, which directly benefits employees.

4. The income of firecrackers rebate is not settled, and the hidden profit is 865,438+065,438+064.07 yuan. At the end of 19, the company's firecracker rebate income 1 12 704.28 yuan was not included in the final accounts of that year. According to the firecracker inventory of 8 1 3 505. 1 5 yuan at the end of the year, the factory purchase rebate rate is 4% (the highest), and the inventory should be reserved for 32 540.2 1 yuan, which actually left 80 1 64.07 yuan more, which affected the authenticity of the profit in that year.

5. Interception of rental income is 3620 yuan. After checking the accounting accounts, the company did not reflect the rental income. After verification by many parties and confirmation by relevant personnel, the rent will be collected by the administrative department. In which. 19? Is this month over? Monthly income 1 105 yuan. L9 years? Moon Solstice? The monthly income is 25 15 yuan, which is in the hands of the relevant personnel of the Security Section and the Administration Section respectively.

Three. Handle opinions

1. With regard to the issue that the company paid 8,000 yuan in cash to the warehouse without authorization, according to the specific provisions of Paragraph 1 of Article 5 of the Interim Provisions of the State Council on Punishment for Violating Financial Regulations and Paragraph 10 of Article 20 of the Detailed Rules for the Implementation of the Interim Regulations on Cash Management, all the illegal amounts should be confiscated and a fine of 50% should be imposed. The total amount payable is 12000 yuan.

2. With regard to the problem of misappropriating working capital of 220,000 yuan to build business premises, according to the provisions of Paragraph 4 of Article 5 and Article 9 of the Interim Provisions of the State Council on Punishment for Violating Financial Regulations, all accounts of _itit should be returned to the capital reduction channel, and a fine of 22,000 yuan should be imposed at 10% of the illegal amount.

3. Regarding the problem of misappropriating the working capital of 22,000 yuan to buy bonus savings for employees, according to Article 9 of the Interim Provisions of the State Council on Punishment for Violating Financial Regulations, a fine of 2,200 yuan was imposed according to 10% of the amount of violation, and the winning 330 yuan paid it in full, with a total amount of 2,530 yuan payable.

4. For the problem of withholding the firecracker rebate income of 80 164.07 yuan and concealing the profit, the relevant accounts shall be adjusted according to Article 5, Paragraph 4 and Article 6 of the Interim Provisions of the State Council on Punishment for Violation of Financial Regulations, and a fine of 80 16.40 yuan shall be imposed according to 10% of the illegal amount.

5. According to the relevant documents of the State Council, the problem of withholding the income of 3,620 yuan from the rental bed stall from the account should be paid in full.

Four. suggestion

In view of the problems found in the audit, the following suggestions are put forward: the relevant leaders and accounting departments of the company should strictly enforce the accounting law, abide by financial laws and regulations, and handle various economic businesses realistically in the future; Rational use of funds, conscientiously implement the principle of earmarking, strengthen basic accounting work, improve the quality of accountants, correctly allocate various expenses according to the provisions of the financial system, and truly and accurately reflect the financial achievements of enterprises.

Attachment: (omitted)

Shangliangmao audit Chu audit zu

Team leader:? (signature)

19? Month? sun

Fan financial audit report

20 15 example of company financial audit report

ABC company:

We have audited the attached financial statements of ABC Company (hereinafter referred to as ABC Company), including the balance sheet for 2000, the income statement for 2000, the statement of changes in shareholders' equity, the cash flow statement and the notes to the financial statements.

I. Management's responsibility for financial statements

It is the responsibility of the management of ABC Company to prepare financial statements in accordance with the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining the internal control related to the preparation of financial statements, so that there is no material misstatement caused by fraud or error in financial statements; (2) Select and apply appropriate accounting policies; (3) Make reasonable accounting estimates.

Second, the responsibility of certified public accountants

Our responsibility is to express an audit opinion on the financial statements based on the implementation of the audit work. We have carried out the audit according to the requirements of the auditing standards for certified public accountants in China. The auditing standards of certified public accountants in China require us to abide by professional ethics, plan and implement auditing work to obtain reasonable assurance on whether there is no material misstatement in financial statements.

Audit work involves the implementation of audit procedures to obtain audit evidence about the amount and disclosure of financial statements. The selected audit procedure depends on the judgment of certified public accountants, including the assessment of the risk of material misstatement of financial statements due to fraud or error. In risk assessment, we consider the internal control related to the preparation of financial statements in order to design appropriate audit procedures, but the purpose is not to control internal control.

Express opinions effectively. The audit also includes evaluating the appropriateness of management's accounting policies and the rationality of accounting estimates, as well as evaluating the overall presentation of financial statements.

We believe that the audit evidence we obtained is sufficient and appropriate, which provides a basis for expressing audit opinions.

Three. audit opinion

We believe that the financial statements of ABC Company were prepared in accordance with the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises, and fairly reflected the financial status of ABC Company on June 65438+February 365438 +0, 2000, as well as its operating results and cash flow in 2000.

Certified Public Accountant in China:

Certified Public Accountant in China:

China, 2000.

Financial Audit Report Fan Wensan

According to the Opinions on Internal Audit of Education System in Tongzhou District of Nantong City for 20xx years (General Education Audit [20xx]No. X), the Audit Commission sent an audit team to audit the financial revenue and expenditure and other economic activities of xx school from 20xx to 20xx, and extended the audit of the school canteen accounts. This audit adopted the method of on-site audit and implemented the necessary audit procedures in accordance with the Regulations on Internal Audit of Education System (DecreeNo. 17 of the Ministry of Education). Our audit is based on the relevant financial accounts, accounting vouchers, financial statements and related materials provided by the school, and xx School is responsible for the authenticity and completeness of the information provided. The audit work was actively cooperated by President xx and other relevant personnel, and the work was successfully completed. The audit results are as follows:

I. Basic information of the audited entity

Two. The financial revenue and expenditure and assets and liabilities of the audited entity during the audit period.

(1) Financial revenue and expenditure from 20xx to 20xx.

(2) Assets, liabilities and net assets at the end of 20xx12.

(three) infrastructure maintenance projects and large-scale material procurement.

(4) Canteen and canteen management

Three. Audit evaluation opinion

The audit results show that the financial management of xx school from 20xx to 20xx65438+February can implement the national financial laws and regulations, the accounting basically conforms to the provisions of the Accounting System of Public Institutions, the financial revenue and expenditure of the school are basically true, and the economic activities are basically legal. The internal control system is basically sound, the financial management of the school is democratic and open, the use of funds is audited one by one, and the internal audit team actively participates in the audit of the school administrative accounts and canteen accounts. During his tenure in Pingchao Primary School, President xx can better abide by the national financial discipline, make collective decisions on major issues, and make financial expenditures open and transparent. However, in the specific financial revenue and expenditure management, there are still the following aspects that need to be corrected and improved.

Four. Problems found in the audit

Verb (abbreviation of verb) audit opinions and suggestions

In order to further standardize the financial management of xx school, we hereby put forward the following audit opinions and suggestions:

In view of the problems reflected in this audit, the school should formulate feasible rectification measures in accordance with relevant regulations, and report the rectification measures and implementation to the Education Audit Office within two months from the date of receiving this report.

Xx audit team

Two years and x years and x months and x days.

Financial audit report model

Audit Report on Financial Revenue and Expenditure of Hongxing Department Store

Municipal Audit Bureau:

According to (1994) Shen Dai Zi No.10 Audit Task Book: 1 March 19951March 25, we audited the financial revenue and expenditure of the state-owned Red Star Department Store 1994. Reviewed the capital statement, operating statement and account books related to financial revenue and expenditure of this shopping mall 1994, randomly selected relevant accounting vouchers and original vouchers during the year, counted cash on hand, and completed the audit task as scheduled according to the audit plan. It is found that although the business of this shopping mall developed in 1994, the business task has been successfully completed. However, due to the weak concept of financial discipline and weak accounting work, there are still some wrong behaviors, such as lax implementation of internal control system, untimely accounting treatment and untrue financial revenue and expenditure. What was discovered and implemented were: concealing various income 16 152 yuan, expanding various expenses by 4032 1 yuan, and artificially increasing the sales cost by 25,625 yuan; This led to evasion of business tax of 826.5 yuan and income tax of 36,265 yuan. The report reads as follows:

(1) Overview of the audited entity

State-owned Red Star Department Store is a medium-sized department store belonging to the municipal department store, which is mainly retail and runs a small amount of wholesale business. 1978 10 10 opened in October, dealing in more than 7000 kinds of large and small department stores, stationery, knitwear, hardware and electric materials, clothing, shoes and hats, furniture, household appliances, etc. 1994, there were 225 cadres and workers in the shopping mall. In addition to 1 Party branch secretary, manager L and deputy manager L, there are 207 people directly engaged in business, accounting for 92% of all staff, and 6 full-time accountants, accounting for 2.67% of all staff. According to the commodity category, there are 15 commodity cabinets, and the deputy head of each cabinet is a full-time accountant.

In recent years, in the reform of commercial economic system, the business of shopping malls has been developed and the business tasks have been successfully completed. 1994, the mall occupied an average of 6,543.8+450,000 yuan of working capital (including 82.7% of commodity funds), and the total annual sales amounted to 6,543.8+387,000 yuan, achieving a gross profit of/kloc-0.76 million yuan and a gross profit margin of 6,543.8+0.273% (compared with 6,543.8+) The total profit is 850,000 yuan, the profit rate is 6. 13% (an increase of l3.33% compared with 1993), the commodity circulation fee is 4 1 10,000 yuan, and the expense level is 2.95%, which is 3.06% lower than the previous year. The annual labor efficiency of all employees is 6 1664 yuan. The per capita profit is 3778 yuan. Generally speaking, the main economic indicators have been completed well.

However, according to the introduction of relevant departments and confirmed by the audit results, the management and accounting of shopping malls are in an intermediate state, and measures need to be taken to further strengthen them.

(two) the problems found and the treatment opinions.

In addition to problems such as lax internal control system, many loopholes, untimely accounting treatment, and untrue accounting information caused by long-term account losses, which have been pointed out and corrected respectively, the verified financial revenue and expenditure errors and disadvantages and treatment opinions are as follows:

1. Increase sales cost and reduce sales profit.

(1) According to the survey, the purchase price of two kinds of electric fans operated by the mall in June 1994 has been lowered by 30 yuan, but the sales cost at the end of the month is still calculated according to the cost at the beginning of the month, instead of using the first-in-first-out method, which makes the 780 electric fans sold in the month spend more 30 yuan, increasing the cost by 23,400 yuan and reducing the sales profit. Causing tax evasion of l2870 yuan. The head of the finance department of the mall admitted that there was fraud and made a written inspection.

(2) Small department stores, stationery, grain, fruit, tobacco and alcohol in the shopping mall are accounted for separately, and the difference between the purchase and sale of the sold goods is calculated by cabinets. After examination and calculation, it is found that the difference between the purchase and sale of goods sold by the three commodity counter groups in June 5438+February is not actually calculated, but calculated according to the difference between the purchase and sale of goods sold by the three commodity counter groups in June165438+1October, resulting in the actual difference between the purchase and sale of goods in June 5438+February being less than 2,225 yuan, resulting in less profits and tax evasion/kloc-. The person in charge of the financial department of the mall admitted the mistake and said that due to the busy accounting business at the end of the year, it was not intentional cheating. After verification, this statement is true.

The above two items artificially increase sales costs and depress profits, resulting in tax evasion 14039.75 yuan. Although checked, the circumstances are serious. 1780 electric fans sold in June, 1994, in addition to paying income tax immediately, deliberately overcharged and evaded income tax 12870 yuan. They were fined twice with the consent of the tax bureau.

2. Concealing income and evading income tax

(1) Since June 1994, our shopping mall has rented six windows facing the street to six factories in this city for advertising columns. The store charges a monthly rent of 1.200 yuan (200 yuan for each window), and the total annual rent of 1.440 yuan, which is recorded in _ Payables-Other Payables-1 related detailed accounts, and the settlement is suspended for a long time. The mall admitted that this income was intended to be an unexpected bamboo expenditure, but it was never used, resulting in evasion of business tax of 744 yuan and income tax of 75 10 yuan.

(2) On June 5438+0994+ 10, the store sold 38 sets of wire cut radio recorders in a power plant, each of which received a commission of 50 yuan, * * * commission 1650 yuan. Through the above means, business tax and income tax were evaded by 82.5 yuan and 862. 13 yuan respectively.

Check that the above two items are non-operating income and should be included in the enterprise-other income bamboo account? And shall pay business tax in accordance with the provisions and calculate the operating results. Hanging on for a long time for unexpected expenses is a hidden income behavior. Although it has not been used, but it has caused serious consequences, it should immediately pay back the missed business tax of 826.5 yuan and transfer the balance to1March 994. Other income bamboo account calculation profit and loss.

3. Expand the cost of commodity circulation.

(1) 65438+February 2 1 0994, we paid a total of 9 steamers, and the unit price was 35 yuan, that is, 3 15 yuan, and we paid 307 yuan for cooking utensils, which were included in the total of 622 yuan-other expenses. This expenditure belongs to the collective canteen of the shopping mall and should be charged by the enterprise welfare fund according to the commercial financial system, which violates the current system, resulting in the omission of income tax of 342.6438+00 yuan.

(2) [email? Protected], 493 yuan, included in _ other expenses. According to the provisions of the financial system, the prizes of the workers' sports meeting belong to the scope of welfare expenses. Due to the confusion in cost calculation, the income tax is 27 1 15 yuan.

(3) On July 20th, 0994, RMB 65,438+20,503 was paid to repair the bamboo fence of the warehouse, which was collected as the repair fee. Payment will be made on July 26th. The mother money for drilling a well is 6052 yuan. Fee-Custody Fee _ Received. After checking the relevant documents of the two projects, it is confirmed that the projects are all approved self-financing renovation projects, which should be paid by the enterprise renovation fund, and the cost calculation is confusing, resulting in tax evasion 14605 yuan. The above three expenses total 27,670 yuan, which should be adjusted immediately and transferred to special deposits. Income tax 152 18 yuan caused by tax evasion shall be paid back and put into storage.

4. Other miscellaneous expenses

1during the fiscal and taxation inspection in 1993, he was fined 1 1000 yuan for tax evasion due to arbitrary charges. According to the current accounting system, the payment of the fine shall be borne by the enterprise profit retention fund, but when the mall pays the fine on February 1 1, it shall be paid by? The liquidated damages to be transferred shall be credited to the account-accounts receivable-other receivables-and then on April 25th.

And May 25th. Charge other fees, resulting in false financial results, tax evasion of 6050 yuan.

1June 20, 994 in the store manager? ? Upon approval, the medical expenses have exceeded l642 yuan as of June, which violates the current financial system and fails to pay income tax of 903.6438+00 yuan for other expenses.

The above two random listing of other expenses 12642 yuan is a deliberate violation of the system, especially the inclusion of fines in other expenses is even more wrong, and the circumstances are more serious, which should be dealt with seriously. Other disorderly expenses shall be corrected immediately, which shall be borne by the enterprise profit retention fund and paid by the enterprise special deposit. In order to maintain financial discipline, the company will be fined 6,050 yuan for tax evasion in addition to paying 6953. 10 yuan, and the tax bureau has agreed to double the fine.

(3) Evaluation and suggestions

From the above problems found in this audit, it can be seen that the main person in charge of the state-owned Red Star department store has a weak legal concept and the quality of accounting work is low. They didn't learn from the mistakes and disadvantages found in the previous financial inspection, so that a series of behaviors that violated the national financial discipline and accounting system, such as intentionally or unintentionally concealing income, expanding expenditures, seriously untrue financial revenues and expenditures, and leaking state taxes, still occurred. In order to safeguard national interests, enforce fiscal discipline and promote improved management, we suggest:

(1) In addition to correcting, adjusting and paying back the business tax of 826.50 yuan and income tax of 36,265 yuan respectively according to the above problems, a fine of l8920 yuan will be imposed, and the corresponding energy and transportation construction fees will be paid back for the enterprise profit retention fund.

(2) Instruct the city department store to make overall pre-planning for the accounting work of the shopping mall, absorb the problems found in previous audits, and take measures to improve.

(3) The manager and treasurer are directly responsible for the above fraud and should check with the municipal company. Meaning.

For all the contents and suggestions in this report, the mall has issued written materials, indicating that it is exactly the same as the above report. Please check them.

Audit team leader (seal)

Auditor (India)

? (India)

1March 26, 995

Attachment: A copy of this report agreed by the state-owned Red Star Department Store.