The audit report should include the following elements: (1) title; (2) the person to be served; (3) Introduction paragraph; (4) Management's responsibility for financial statements; (5) The responsibility of certified public accountants; (6) Audit opinion part; (7) Signature and seal of the certified public accountant; (8) The name, address and seal of the accounting firm; (9) Date of report.
Generally, it is issued by an accounting firm and qualified.