Where is the external guarantee in the audit report?

In the notes of the audit report. Because in the external guarantee, the accountant will make an audit report on the specific guarantee matters, and the notes of the audit report include five parts: the company profile of the external guarantee, accounting policies, notes to the statement items and disclosure of important matters, so the external guarantee is in the notes of the audit report. External guarantee refers to the external guarantee issued by domestic institutions in the form of letter of guarantee, standby letter of credit, promissory note and draft.