The outgoing economic audit papers shall be signed and confirmed by the financial personnel of the audited entity and finally signed and confirmed by the leaders of the audited entity. The outgoing economic audit refers to the audit of the economic responsibility of the main person in charge of the unit or the person in charge of the organ during his term of office, so as to determine whether the economic responsibility and related performance meet the requirements during his term of office.
The outgoing economic audit manuscript shall include the audited entity's financial statements, financial revenue and expenditure, balance sheet, income statement, financial budget, final accounts report, internal control system and other related materials, as well as the audited entity's leaders' opinions on economic responsibility and the auditors' audit opinions. Auditors should review and modify the manuscript according to the actual situation to ensure the authenticity and integrity of the manuscript.