The functions of the audit report are: 1. Authentication function: investors judge the financial situation according to the audit report; 2. Protection: protecting the interests of creditors and shareholders; 3. Proof function: indicating the quality of audit work.
How to issue the audit report
What is an audit report? An audit report is a written document in which certified public accountants express their practical opinions on whether the financial statements are prepared on the basis of financial reports in all major aspects and achieve a fair reflection. Therefore, certified public accountants should attach the audited financial statements to the audit report, so that users of financial statements can correctly understand and use the audit report and prevent the audited entity from changing or changing the audited financial statements.
Materials to be processed:
1. scanned copy of business license
2 annual financial statements (balance sheet, income statement, account balance sheet)
3. The latest articles of association of the company