The audit report on the results refers to the audit institutions audit team examined the audit report, where the business of business leaders, the problems identified responsibilities, to make an objective evaluation of operating performance, the report submitted to the client department. Its characteristics are, to submit the audit institutions outside of the unit, with verification role. Specifically, is from business performance, personal integrity, in order to provide reference to the Central Organization Department of the basis for evaluating cadres. How to write the audit report on the results, generally described below.
1, the preparation steps
First, the right to adjust the audit report.
The audit team audited units according to the audit report (draft) feedback and make necessary changes (to amend the grounds), changes in the contents of the report, based on the audit report figures adjusted accordingly.
Second, the audit, refining audit report.
According to the results of the audit reporting requirements of the audit report on the trade-offs in the text of the preamble and a simple overview of the basic conditions; audit uncovered false profits and losses of assets and liabilities reflect the problem of merging with the figures as confirmation After the audit adjustments to the audited entity and to compare financial data to reflect the true extent of accounting information, and calculates the corresponding target ratio for the audit analysis, evaluation preparation.
Third, the audit report, the audit found problems classified study for the evaluation of the wording of the provision of material on the preparation. Business leaders should be involved in the economic responsibility and reflecting the financial situation of the issue separately to reflect the business leaders were to make major policy decisions should be accountable as well as personal integrity and self-discipline and disclosure of corporate asset quality, operational efficiency of , internal controls set up, implementation and audit identified a major problem.
Fourth, based on merging finishing material, writing the audit report on the results.
According to the audit report on the results of the model, presented the audit preamble, the basic situation, evaluation, audit identified problems.
Second, the report format and content of
Report Title: Unity as "the Audit Commission on the × × × (unit )× × ×( by audit staff name) Comrade term results of economic responsibility audit report"
Reports that the primary delivery: the CPC Central Committee Organization Department
Report send a copy to: × × × lead
Report Cc: Central Enterprise Work Commission, where the corporate Board of Supervisors Chairman
Keywords:: Audit report on financial responsibility
Is usually divided into several parts, including the foreword, the basic situation, the audit assessment, the audit found that the main issues, annex.
A brief summary of the preamble as follows:
Basis - according to the Office of the State Office "state-owned enterprises and state holding enterprises leaders assuming economic responsibility audit Interim Provisions", commissioned by the CPC Central Committee Organization Department
Range - the audit time period being audited unit office
Other - auditing practices, the audit commitment, completion, etc.
Body can be divided into the following sections:
The basic situation of the audited entity (if the auditors unit situation is more simple and basic conditions can also be placed in the preamble, not separate) mainly for the enterprise basic information (history, evolution, institutional and personnel situation, the main financial indicators ) and is the basic situation of auditors (date of birth, work experience, a term of years, etc.); legal representative of the term of office of the goals and indicators for the completion of a term (the base period when any of these comparisons, the base number of installments can be certified public accountants audited numbers).
Specifically as being the nature of the audit unit, were established, historical evolution, scope of business, administrative, financial subordination, subordinate units of composition, institutional setting, of personnel. The audit unit reported an annual audited financial indicators condition (including assets, liabilities, equity, and profit and loss, business leaders of the term of office, and earning profits, loss or reduced losses by case); the audit identified a variety of financial indicators (ibid.), contrast accounting information distortion level.
Auditing practices, including key audit, audit investigations and spot checks, extension.
Audit of assets being audited accounts for the percentage of total assets.
Audit evaluation, a brief overview of the audited by the auditor can confirm the economic performance and the work of the main problems and their responsibilities and other relevant evaluations. Of key performance, if not outstanding, not much can also be summed up this part of the "Audit and Evaluation" in go, not separate.
Evaluation, first of all have the overall evaluation, sketched out the auditor's overall situation, including management level, decision-making sense of honesty and self-discipline to reflect the quality of the contents of the leaders. Specific to major business decisions, such as enterprise development strategy was a major initiative, corporate restructuring, foreign investment, guarantees, loans and so on, the effect of these decisions on how to evaluate to see if it brings benefits to the enterprise or the enterprise back to the burden leadership bears responsibility; right level of management evaluation to see whether the enterprise is a game of chess as a whole, the system provides a sound, effective, orders without exception, or fragmented; to see how the democratic atmosphere of enterprises, with or without the leadership of individual words, etc.; clean and self-discipline to see whether the self-dealing acts such as business leaders.
The audit found that the main issues, the main statements audited confirmation of the status of the audited entity, including the problems of accounting information, asset quality problems, the major decision-making problems, compliance and internal control, management problems, etc. .
Annex: × × × the Department of Audit Unit "on the __ leaders of the term of economic responsibility audit report" (draft) comments
Third, the preparation of the requirements of
Enterprise leaders are assuming economic responsibility audit report should be followed, the facts are clear, objective and fair, comprehensive reflection of focused, accurate expression, format specifications, structured and well structured. Report reflects the form of unified, structured, point of view clear, clarity, word appropriate to use a larger number of possible digital representation at a glance.
4, writing the audit report on the results should be noted that some of the issues
- Evaluation and examination of the relationship between
And the role of economic responsibility audit content with distinct characteristics, the content of economic responsibility audit report is the company's corporate responsibility during his tenure perform comprehensive assessment of the economy, the report is meant for the organization department visits, provide a quantitative basis for the appointment of cadres. This requires auditors to trial where, checking where, on the evaluation of where, so pay special attention to, first, the audit is not only looking for troubleshooting problems, but a comprehensive evaluation, good to be sure, wrong to point out that But the premise must be confirmed by the results of the audit, rather than copy the information provided by the audited units. Otherwise, the report merely act as a "mouthpiece", the evaluation is consistent with the facts, not know. If the evaluation is to identify the problems the audit is based on the fact that, for a good performance evaluation is a copy of the audited units of material, the audit report is also unbalanced. Second, the audit coverage of 70%, 70% on the evaluation, but not by virtue of hearsay, to make improper comments on the issue as a.
- Evaluation of the time limit
Strictly speaking, the evaluation period, we should be working in accordance with business leaders to force the start eh ridiculed female Lan Jia Tong bang guide even find the school lettuce S take along Xuan Lan Jian Tong Mountain Night votes ǜ Gui Zhao Yun also Cou glazed tile from the regular really come to know Wal-Ba Tuan Lu-orange, then eat lots 铡R flea playing Bi-Lan Dang votes ǜ ugly stretch SY Tong Mountain Bi Yihuihuilong Lan Dang Hui-type Bi European allies Tun Lu Pu Curtain Cave Jen loyal insanity blue basket sprouts ò Lan Jian Zhong 3 catfish Su Um Ying sacrificial victim ostrich Cydia frequency skimmer to push Lan Zhang moss Ne Ne Bi Bi alfalfa "ㄎ Li-Pirates of the leadership of the party not say that the occasion of Peter Na Wo Ba osprey It's long glazed tile which caries flea may stretch Xu Lan Zhang Cydia frequency Ne Ne Bi Bi stretch σ glazed tile reading any A stony soil Guo Ke Lan Zhang Lan Zhang Ne Lu hazy look that we must not say that Li-Pirates of the variegated patterns flatter ġ pit barium glaze Ne Long legs Ang Wen Zheng Wen offend geometrid illness gray Lan Di?
- The report focuses on
Economic responsibility audit report on the results lies in evaluation, that is, auditing departments should the economic activities of business leaders to make evaluations. If you are always stuck in the "revenue, cost" people are aware of the issue, the report will lose the value of existence, would be unable to reflect the high-level audit. How in the actual operation can achieve this requirement, we should focus on the audit department, to the Department's financial position and major decision-making as the main line, to two, three units of expansion, not without light did not re-grabbed. Two, three units of the trial a lot of time wasted, and work very hard, but to no avail, to actually write the report will be felt not material, the aggregate issue summary and could not, did you get get go, can only do the surface articles. Therefore, the audit report on the results of the core of the evaluation of the contents of the audit should be in close contact with business leaders, so that this, the audit report on the results would be better to write some work also done at the point of.
- "Information Distortion" may have been targeted
The audit identified a general discipline, through the audit summary statements, with audited units reported audited financial data and financial data identified were compared to evaluate the true extent of corporate accounting information. Comparison of accounting information distortion level, grasp the balance sheet and profit and loss account of the true, the existence of fundamentally different and should be different from the situation analysis, evaluation, profit and loss account of the distortion, a direct impact on the true extent of the balance sheet. Assets, liabilities and profits and losses the same error rate, reflecting the nature of the problem is different. To analyze the reasons for distortion to see is a login account, accounting, or consolidated statement of mathematical errors, or man-made swap gains and losses, fake fame. To distinguish between mistakes at work, or maliciously committed. Can not be simply a "distortion," the word for drawing any conclusions.
- Evaluation can not be neutral
Audit and Evaluation to put forward their own point of view, is "definitely" or "no", identify the causes, is "subjective" or "objective", if it is subjective, which bears the responsibility.