1. Title

2. Recipient

3. Introduction paragraph

4. Management's responsibility paragraph for financial statements

5. Responsibility paragraph of CPA

6. Opinion paragraph

7. Signature and seal of CPA

8. Accountant Name, address and seal of the firm

9. Report date

1. Title: The title of the audit report should be unified and standardized as "Audit Report", but in terms of financial audit, it can be written It is titled "Independent Financial Audit Report."

2. Recipient: The recipient of the audit report refers to the person to whom the auditor sends the audit report in accordance with the requirements of the business engagement letter, and generally refers to the client of the audit business. The audit report shall state the full name of the recipient. If auditors are appointed at the AGM, the audit report must be submitted to them.

3. Introduction paragraph: Generally includes the following content: 1. Point out the name of each financial statement that constitutes the complete set of financial statements, such as: balance sheet, income statement, cash flow statement, etc. 2. Mention the notes to the financial statements. 3. Specify the date and period covered by the financial statements.

4. Management’s responsibility for financial statements: The management’s responsibility for financial statements should state that it is the responsibility of management to prepare financial statements in accordance with applicable accounting standards and relevant accounting systems. This is Responsibility Report 1. Design, implement and maintain internal controls related to the preparation of financial statements so that there are no material misstatements in the financial statements due to fraud or error 2. Select and apply appropriate accounting policies 3. Make reasonable accounting estimates .

5. Responsibility paragraph of certified public accountants: Three points should be explained. 1. The responsibility of certified public accountants is to issue audit opinions on financial statements based on the implementation of audit work. 2. Audit work involves performing audit procedures to obtain audit evidence regarding the amounts and disclosures in the financial statements. 3. The CPA believes that the audit evidence obtained is sufficient and appropriate, providing a basis for issuing an audit opinion. 4

6. Opinion paragraph: When the auditor issues an unqualified audit report, it should be based on "We believe" is used as the beginning of an opinion paragraph to indicate that the content of this paragraph is the audit opinion put forward by the auditor and to express responsibility for the opinion. It mainly explains whether the financial statements are prepared in accordance with accounting standards and relevant accounting systems, and whether they fairly reflect the financial status, operating results and cash flow of the audited unit in all material aspects.

7. Signature and seal of the certified public accountant: The audit report should be signed and sealed by the certified public accountant.

8. Name, address and seal of the accounting firm: The audit report shall state the name and address of the accounting firm and be stamped with the official seal of the accounting firm.

9. Report date: An important factor that all those who read the audit report must pay attention to. The date of the report shall not be earlier than the date on which the certified public accountant obtains sufficient and appropriate audit evidence and forms an audit opinion on the financial statements based on this evidence. The auditor's report date reminds users of the statements that the auditor has considered the impact on the financial reports and auditor's report of all transactions and events that occurred before this date.