The audit report of a company can be found on the company's website, and the annual report will be published. The audit report can be seen in the annual report.

The financial audit report is issued by a certified public accountant from an accounting firm with audit qualifications on the basic work of corporate accounting, that is, measurement, accounting, and accounting.

The report on whether the accounting work such as accounting files complies with the accounting system and whether the enterprise's internal control system is sound is an objective evaluation made after a comprehensive review of financial revenue and expenditure, operating results and economic activities.

The audit report shall include the following elements: (1) title, (2) addressee, (3) introductory paragraph, (4) management's responsibility for the financial statements, (5) CPA's responsibility Responsibility paragraph, (6) Audit opinion paragraph, (7) Signature and seal of the certified public accountant, (8) Name, address and seal of the accounting firm, (9) Report date.

Extended information:

Classification of audit reports

1. Audit report with unqualified opinion

Unqualified opinion refers to the CPA’s opinion on The accounting statements of the audited unit shall be reviewed in accordance with the requirements of the Independent Auditing Standards for Chinese Certified Public Accountants and confirmed: the accounting treatment methods adopted by the audited unit comply with the accounting standards and relevant regulations; the contents reflected in the accounting statements are in line with the actual situation of the audited unit;

The accounting statements are complete in content, clearly expressed, and have no important omissions; the classification and preparation methods of the statement items meet the prescribed requirements, so we are unreservedly satisfied with the accounting statements of the audited unit. An unqualified opinion means that the CPA believes that the reflection of the accounting statements is legal, fair and consistent, and can meet the common needs of an unspecified majority of stakeholders.

2. Qualified audit report

Qualified opinion refers to the audit opinion that the certified public accountant has reservations about the reflection of the financial statements. After the audit, the certified public accountant believes that the reflection of the audited entity's financial statements is appropriate as a whole, but if one of the following situations still exists, a qualified audit report should be issued.

The handling of individual important financial accounting matters or the preparation of individual important accounting statement items does not comply with the "Accounting Standards for Business Enterprises" and other relevant national financial accounting regulations, and the audit unit refuses to make adjustments; due to review The scope is partially restricted and it is impossible to obtain due audit evidence in accordance with the requirements of independent auditing standards: the selection of individual accounting treatment methods does not comply with the principle of consistency.

3. Audit report with negative opinion

A negative opinion refers to the opposite of an unqualified opinion. It is believed that accounting statements cannot legally, fairly and consistently reflect the financial status, operating results and cash flow of the audited unit. After the audit, the certified public accountant shall issue an audit report with a negative opinion if he or she believes that the following conditions exist in the accounting statements of the audited entity.

The selection of accounting treatment methods seriously violated the "Accounting Standards for Business Enterprises" and other relevant national financial accounting regulations, and the audited unit refused to make adjustments; the accounting statements seriously distorted the financial status and operating results of the audited unit. and cash flow, and the audited entity refused to make adjustments.

4. Audit report that cannot (refuse to) express an opinion

The inability to express an opinion means that the certified public accountant cannot explain the legality, fairness and consistency of the audited unit's accounting statements. Have an opinion.

During the audit process, the certified public accountant is unable to obtain necessary audit evidence due to severe restrictions on the scope of the audit by the client, the auditee or the objective environment, and is unable to express an audit opinion on the overall reflection of the financial statements. An audit report with a disclaimer of opinion should be issued.

Baidu Encyclopedia-Financial Audit Report