2. Recipient: The recipient of the audit report refers to the object that the auditor sends the audit report according to the requirements of the engagement letter, and generally refers to the client of the audit business. The audit report shall specify the full name of the recipient. If auditors are selected at the annual general meeting of shareholders, the audit report must be submitted to them.
3. introduction paragraph: generally includes the following contents: point out the name of each financial statement that constitutes a complete set of financial statements, such as balance sheet, income statement, cash flow statement, etc. Referring to the notes to the financial statements. Indicate the date of the financial statement and the period covered.
4. management's responsibility for financial statements: the management's responsibility for financial statements should state that it is the management's responsibility to prepare financial statements in accordance with applicable accounting standards and relevant accounting systems, and this responsibility report.
5. CPA's responsibility section: It should be stated that the CPA's responsibility is to express audit opinions on financial statements on the basis of audit work. Audit work involves the implementation of audit procedures to obtain audit evidence about the amount and disclosure of financial statements. Certified public accountants believe that the obtained audit evidence is sufficient and appropriate, which provides a basis for them to express their audit opinions.
6. Opinion paragraph: When an auditor issues an unqualified audit report, it should start with "We believe" to show that the content of this paragraph is the audit opinion put forward by the auditor, and to assume responsibility for the opinion. Mainly explain whether the financial statements are prepared in accordance with the accounting standards and relevant accounting systems, and whether they fairly reflect the financial status, operating results and cash flow of the audited entity in all major aspects.
7. Signature and seal of CPA: The audit report shall be signed and sealed by CPA.
8. name, address and seal of the accounting firm: the audit report shall specify the name and address of the accounting firm and affix its official seal.
9. Report date: an important factor that all people who read the audit report must pay attention to. The date of the report shall not be earlier than the date when the certified public accountant obtains sufficient and appropriate audit evidence and forms an audit opinion on the financial statements on this basis. The date of audit report reminds users of the report that auditors have considered the impact of all transactions and events that occurred before this date on the financial report and audit report.