Audit reports include audit reports issued by audit institutions and special audit investigation reports issued after special audit investigations. The audit report of the audit institution (the audit report of the audit team) includes the following basic elements:

(1) title;

(2) Document number (this item is not included in the audit report of the audit team);

(3) The name of the audited entity;

(four) the name of the audit project;

(5) content;

(six) the name of the audit institution (the name of the audit team and the signature of the audit team leader);

(seven) the date of issuance (the date when the audit team submitted the report to the audit institution).

In addition, the economic responsibility audit report also includes the names and positions of the audited personnel.