The rectification results of problems found by audited units have always been the focus of supervision, tracking and implementation by audit departments. It is necessary to check the audit rectification report and relevant evidence submitted by the audited entity, check the fields, objects and evidence of audit rectification, confirm the actual situation of audit rectification, visit relevant personnel when necessary, evaluate the timeliness, completeness and authenticity of rectification, and avoid and prevent the audited entity from superficial rectification, perfunctory rectification and false rectification. The contents of the audit rectification report mainly include: the implementation of audit punishment, the implementation of audit recommendations, the rectification results of audit findings, the problems that have not been rectified and their causes, the measures to continue rectification and the rectification time limit. Implement dynamic management of audit rectification, establish and improve audit rectification ledger, supervise and guide audited units to strictly implement audit reports and audit decisions, adopt audit suggestions, and rectify the number of cancellations. If the audited entity fails to make rectification in place within the specified time, fails to explain the reasons or the reasons are insufficient, and the feedback to the auditing organ on the implementation of rectification is seriously inaccurate, the main person in charge of the audited entity is interviewed. The audited entity actively carries out rectification, but the rectification is not in place or difficult to rectify, and the rectification period may be appropriately extended. If the rectification is not completed within the time limit, the audited entity shall explain to the auditing organ the reasons, rectification period and plan, etc.
Legal basis:
"Regulations on the Administration of Company Registration" Article 43 When applying for cancellation of registration, a company shall submit the following documents: (1) an application for cancellation of registration signed by the person in charge of the liquidation group of the company; (2) Bankruptcy ruling and dissolution judgment of the people's court, resolutions or decisions made by the company in accordance with the Company Law, documents ordered by the administrative organ to close down or the company is revoked; (3) liquidation reports confirmed by the shareholders' meeting, shareholders' meeting, shareholders of a one-person limited liability company, the board of directors of a foreign-invested company or the people's court or the company examination and approval authority for the record; (4) Business license of enterprise as a legal person; (5) Other documents required by laws and administrative regulations.