The role of the audit report:
1. The annual audit report of an enterprise can reflect the actual operation and surplus assets of the enterprise and is an important reference to help the enterprise improve its operation and management.
2. According to the audit report, the shareholders and managers of the company can check the profitability of their own company and the actual business development of the company.
3. Audit reports can protect the interests of creditors, shareholders and other stakeholders to a certain extent.
4. The annual audit report contains rich contents, such as the company's financial situation, the existence of negative assets, the proportion of cash flow, the proportion of fixed assets, etc. It can provide a basis for business managers to make business decisions.
5. The annual audit of an enterprise can not only reflect the profit or asset income of the enterprise during its operation, but also show the basic situation of the enterprise, so as to facilitate the understanding of the basic business information of the enterprise.
6. The annual audit report of the enterprise is accompanied by professional audit opinions, which is of great guiding significance for the enterprise to realize standardized and orderly business development.
What kind of enterprises need to be audited?
1. Education industries, institutions and private non-enterprise units shall submit audit reports before March 3 1.
2. The Financial Industry Fund Association shall put it on record and issue it before May 3 1.
3. Companies engaged in insurance, venture capital, appraisal, real estate brokerage, entry-exit intermediary and labor agency.
4. Listed companies must conduct annual review.
5. Most foreign-funded enterprises will report (there is no compulsion, but the credibility of not reporting is not high).
6. Financial, securities and futures companies, as well as one-person limited liability companies and joint stock limited companies.
7. Enterprises with long-term liabilities or losses.
8. Companies with insufficient registered capital.
At the same time, if the enterprise has the following conditions, it also needs to issue an audit report.
1. Annual inspection of industry qualification, including annual inspection of software enterprises, animation enterprises, private non-enterprise units and lawyer industry.
2. When it needs to be submitted to investors, creditors and the government.
3 enterprises (including the parent company and the head office) need audit reports when they are consolidated.