audit_report【DOC精选】.docVIP

TRAINING MATERIAL THE AUDIT REPORT INTRODUCTION The audit report is the written document presented to the principal, authorizer or other statutory recipients by the auditors or audit institution responsible for fulfilling an audit assignment. It is an integrated reflection of the audit work and its results and an important way to exhibit audit achievements. As the subjects of audit, types of audit assignments and recipients of reports differ, audit reports also differ in nature, contents, binding force and methods of preparation. The audit report referred to herein is the audit report that is prepared by the audit team and submitted to the audit institution in the conduct of government audits. It is a written document that the audit team presents to its dispatching audit institution at the completion of field audit about the fulfillment of audit tasks and achievement of audit results. The Role of the Audit Report As a summary of audit work and its achievements, the audit report is of great significance to the audit institution, the audited body and other users of the report. The audit report is the essential basis for the top management of the audit institution to learn about the conduct of audit, make relevant judgment and handle audit issues. According to the Audit Law, after auditing the audit items, auditors should submit their audit report to the audit institution within the prescribed time limit explaining audit work and results, evaluating audit items and putting forward audit recommendations. Consequently, the audit institution can use the report to understand work done by the audit team, including timing, scope and methods of audit, basic situation and business operation/results of the audited body and problems discovered in the course of audit. The audit report is the foundation for audit opinions and decisions. After the audit team completes the audit assignment, the audit institution needs to evaluate the truthfulness, compliance and effectiven