Audit report is a written document in which certified public accountants express their audit opinions on the legality and fairness of financial statements. Therefore, certified public accountants should attach the audited financial statements to the audit report, so that users of financial statements can correctly understand and use the audit report and prevent the audited entity from changing or changing the audited financial statements.
Contents of tax audit report
Generally speaking, the contents of tax audit reports mainly include the following elements:
(1) title. The title of the tax audit report should be unified as "tax audit report".
(2) the addressee. The recipient should be the tax department that needs tax audit.
(3) Introduction paragraph. This paragraph should include four aspects, namely, the basis of tax audit, the scope of tax audit, the responsibility of the management of the audited unit and the responsibility of tax auditors.
(4) the basic situation of the audited entity. Including the basic situation of industrial and commercial registration, the basic situation of tax registration, and the basic situation of the main person in charge of the audit.
(5) opinion paragraph. The opinion part consists of two parts: one is the evaluation result of the tax risk of the audited entity, and the other is the overall evaluation made by the auditors on the tax behavior and tax payment of the audited entity according to the audit situation.
(6) Description paragraph. The explanation paragraph shall explain the purpose and responsibility of the tax audit report and other matters that the tax auditors think should be explained.
(7) attachment. The annex shall include the tax return of the main taxes of the audited entity audited by the tax auditors and the explanation of the tax audit items.
(8) Signature of tax auditor, date of audit report, address of tax audit unit, etc.
Refer to Baidu Encyclopedia-Audit Report for the above contents.