Need. An audit report is an accounting voucher and an explanation of the auditor's audit results and opinions on financial statements. Have legal effect. In order to ensure the authenticity, legitimacy and credibility of the audit report, the report must be signed and sealed. In the process of auditing, the auditors are responsible for reviewing and auditing the financial situation and the use of funds of the enterprise, and submit an audit report after the audit is completed. At this time, the enterprise will review and confirm, and sign and seal the report according to the agreement. Therefore, the audit report needs the seal of Party B ... The financial statement is a document prepared by the enterprise according to accounting standards to reflect the economic activities, financial status and cash flow of the enterprise. They are composed of four parts: balance sheet, income statement, cash flow statement and owner's equity change statement, which are used to reflect the financial status, operating results and cash flow of an enterprise at a specific time.