2. Audit object and purpose: explain the name of the procurement project, the name of the supplier, the audit purpose and other information.
3. Procurement process evaluation: make a detailed evaluation of the procurement process, including the analysis of key issues, existing problems and improvement suggestions in procurement plan, tender announcement, tender evaluation, bid winning results, etc.
4. Document review: review procurement-related documents, including contracts, power of attorney, payment vouchers, etc. Need to point out whether the document meets the procurement requirements, whether there are loopholes or defects, and suggestions for improvement.
5. Technical and quality evaluation: whether the technical and quality evaluation of the procurement project meets the procurement requirements, whether there are technical difficulties or risks, and whether there are solutions.
6. Economic benefit evaluation: combining the market situation and actual situation, evaluate the economy of the procurement project, and then draw the conclusion whether the procurement is feasible.
7. Audit conclusions and suggestions: According to the above contents, summarize the audit conclusions, give specific improvement suggestions for the problems found, and provide clear audit conclusions and suggestions for the effective implementation of procurement.
8. Signature and date: The audit opinion should be signed by the auditor and indicate the audit date.