1, audit overview
Explain the audit project basis, audit purpose and scope, audit focus and audit standards.
2. Audit basis
Explain the external basis such as the relevant laws and regulations formulated by the state and the system formulated by the superior unit that are observed in the audit process.
3. Audit conclusion
According to the ascertained facts, the evaluation conclusion of the audited entity's business activities and internal control should be correct, objective, fair and realistic. If it is affirmative, it will be negative, and it cannot be ambiguous and mixed with any personal will.
4. Audit decisions and audit recommendations
Treatment, punishment or rationalization suggestions on the main problems found in the audit. To ensure the feasibility of audit recommendations, it is necessary not only to reflect certain policy orientation, but also to meet the requirements of relevant laws and regulations. At the same time, it should be targeted and operable in combination with the actual situation, otherwise it is difficult for the audited unit to meet the rectification requirements.
Extended data
Audit method
1, sequential inspection method. According to the sequence of economic activities and accounting procedures, audit and analyze accounting vouchers, accounting books and accounting statements in turn.
2. Reverse inspection method. According to the reverse order of economic activities, first audit the accounting statements to find out the mistakes and problems, and then audit and analyze the statements, account books and vouchers in turn.
3. Spot check method. Provide three sampling methods, including equidistant sampling, random sampling and PPS sampling, and select some methods from the audited objects for review. According to the results of the review, it is concluded that there are errors and deficiencies in the whole audited object.
4. Review methods.
5. Analytical methods.
6. Sampling audit and detailed audit methods. In audit practice, auditors determine that audit samples are conducted on the basis of internal control system and importance level evaluation. When there is doubt about a sample, the auditor may expand the number of samples or conduct a detailed audit of the business process of a sample.
7, benefit evaluation audit method.
Baidu encyclopedia-internal audit
Baidu Encyclopedia-Internal Audit Report