#report# Introduction The audit report is a written document in which a certified public accountant expresses an actual opinion on whether the financial statements are prepared in all material aspects in accordance with the basis for the preparation of financial reports and achieve a fair reflection. The following is a compiled financial annual audit report of about 1,000 words. Welcome to read!

A financial annual audit report of about 1,000 words

According to the "Recommendation on the Resignation of the Main Person-in-Charge of Rural Credit Cooperatives in xx Province" issued by the director of the Rural Credit Cooperatives of xxx County No. (20xx) No. 3, in accordance with the relevant content requirements of the "Interim Measures for the Audit of the Main Person-in-Charge of Rural Credit Cooperatives in xx Province", the county federation formed a *person audit team from March 22 to March 27, 20xx , conducted a departure audit on Comrade x, director of xxx company. The work performance in the past three years from September 20xx to December 20xx was audited by asking, listening, talking, and checking. Question: That is, an audit questionnaire was sent to the auditee on March 22, 20xx; Listen: That is, on the afternoon of March 22, 20xx, all members of the audit team were convened to listen to the work report of Comrade 369; Talk: That is, with some business The staff and the person in charge of the agency held a discussion to discuss the authenticity of the comrade’s work report, work ability, professional quality, etc.; Check: That is, from September 20xx to December 20xx, all the Responsible for deposits, credit, finance and operation management, etc., we have reviewed the relevant registration books, meeting minutes and the audit department’s previous inspection records of the company’s internal control system from September 20xx to December 20xx, and will review them I exchanged opinions with Comrade x about the relevant record drafts and discussion situations. The report on the audit is now as follows:

Basic information of Comrade ***

Comrade ***, male, born in September 1979, Han nationality, member of the Communist Party of China, Graduated from a college with a professional and technical title of assistant accountant; worked at the Agricultural Bank of xx County in October 1992. In 1996, he was transferred to the ** County Rural Credit Cooperative as the director of the business development department. From September 20xx, he has been the director of ** Cooperative until now.

There are 117 employees, 5 retired employees, 2 retired employees, and 2 retired employees due to illness. As of the end of December 20xx, various deposits were 142.2 million yuan, including current deposits of 116.73 million yuan, time deposits of 25.47 million yuan, and various loans of 129.67 million yuan. Yuan, including non-performing loans of 19.63 million Yuan, with a non-performing ratio of 66.16; fixed asset balance of 11.55 million Yuan; cumulative losses over the years were 10.59 million Yuan.

Audit Scope

This audit conducted a comprehensive audit of Comrade Implementation of internal control systems.

The audit team reviewed the meeting minutes of xxx Co., Ltd. from September 20xx to December 20xx, the inspection register, the inspection records of the audit department, and credit files and other materials, and focused on reviewing the company’s Various operations and management conditions.

Overall evaluation of the audit

During his tenure, Comrade *** was able to conscientiously implement the party's line, principles and policies, strive to practice the important thinking of the "Three Represents", and always establish the " The business philosophy of “establishing a society through deposits” and “building a society through benefits”. Familiar with the business, handle things steadily, have clear ideas, solid work, have certain operational and management capabilities, and be able to perform their job responsibilities well during their term of office.

1. In terms of safety and security and internal control management

During his tenure, he can timely implement and convey the spirit of relevant documents from his superiors, timely organize employees to learn safety and security and other rules and regulations, and ensure that the company's internal The control system has been further implemented.

The first is to actively carry out the "Safety Prevention Emergency Plan" activities to improve employees' ability to cope with emergencies; the second is to implement the safety prevention responsibility system in accordance with the requirements of relevant safety and security documents, such as signing a "Safety Responsibility Letter" with all employees at the beginning of each year ", ensuring the further implementation of the safety and security system of the society; third, rectifications were carried out in accordance with the rectification requirements proposed by superior auditing, finance and other functional departments during the inspection, further standardizing the company's various business operating procedures.

2. Credit management

As the first person responsible for credit management of the cooperative, we strictly follow the relevant provisions of the "Basic Measures for Loan Management of 444 City Rural Credit Cooperatives" and follow the "safety" of loan disbursement. We adhere to the three principles of "property, liquidity and efficiency", clarify the direction of loans, and adhere to the purpose of serving agriculture, rural areas and farmers in terms of loan investment; in addition, we also actively do a good job in the collection and revitalization of non-performing loans and asset preservation. The first is to do a good job in the marketing of loans and do a good job in issuing loans to support agriculture. During his term of office, he issued nearly 4 million yuan in loans, which has strongly supported the development of the local rural economy; the second is to pay close attention to the revitalization and collection of non-performing loans, such as Implement the job responsibility system for loan officers, list key tracking targets, adopt flexible measures such as "one policy for one household" or "multiple policies for one household" to promptly prosecute high-profile households and achieve certain results; third, actively cooperate with the county to "clean up" "Collection Working Group" to strengthen the collection of non-performing loans. When he first took office, the company's loan balance was 76.83 million yuan, of which the non-performing loan balance accounted for 53.19 million yuan. The non-performing ratio reached 86.43, which dropped to 75.08 at the end of 20xx and 70.98 at the end of 20xx. , dropped to 66.16 by the end of 20xx, and showed a good momentum of decline year by year. During his term of office, *** net negative loans were 23.56 million yuan, and the non-performing ratio dropped by 20.27. This gradually optimized the quality of the credit assets of the society and improved the overall operating efficiency. The fourth is to strengthen the development of asset preservation work. In order to prevent the occurrence of credit risks, on the one hand, it has strengthened the cleanup of loans beyond the statute of limitations and signed some legal collection letters in a timely manner; on the other hand, it has effectively In order to obtain part of the debt, we strive to reduce the loss of credit assets.

3. Deposits

Establish the business philosophy of “establishing a society based on deposits”. While strengthening business window services, we actively lead the entire company's cadres and employees to tap reserves to expand the county's deposit market share, optimize the liability structure, and enhance development potential. At the end of August 20xx, the deposit of the society was only 131.04 million yuan. At the end of 20xx and the end of 20xx, it reached 133.61 million yuan and 136.92 million yuan respectively. By the end of 20xx, it reached 138.78 million yuan, achieving a good trend of continuous increase. During the term of office, the whole society has achieved ** *The net increase in deposits was 17.74 million yuan, an increase of 24.94%.

IV. Financial Aspects

During my tenure, firstly, under the correct guidance of the business philosophy of "promoting society through efficiency", I actively performed loan interest collection work and collected all receivables. , the total operating income at the end of 20xx was 870,000 yuan, of which the interest income from subject 5011 accounted for 98.3% of the total operating income, and the interest rate was 2.68; secondly, in order to ensure the completion of various profit indicators, while doing a good job in loan interest collection, we actively After doing a good job in saving various expenses, and taking a series of effective measures, the total operating expenses at the end of 20xx were 2.11 million yuan. By the end of 20xx, the total operating expenses dropped to 1.87 million yuan, completing the loss reduction task for the year.

Main problems found in the audit:

1. Loan management

Mainly the high number of loans beyond the statute of limitations and the incomplete creation of some credit file information .

2. Financial management

The main reason is that the implementation of the financial system is not strict enough. For example, on July 9, 20xx, the meeting expenses of 1,992.52 yuan were listed in the 5321 subject, and the Associated Press agreed to list 1,800 yuan. yuan, exceeding 192.52 yuan; on December 14, 20xx, 460 yuan of travel expenses were listed in the 5321 subject without the signature of the certifier; on November 12, 20xx, 4890 yuan of expenses for power supply and other expenses were listed, and the invoice had no quantity or unit price content elements.

3. Internal control management

First, the treasury inspection system is not adhered to in place. In the whole year of 20xx, the cash inventory of affiliated outlets *** was missed 9 times, including 3 times at the Dashe Business Department, 3 times at 777 Savings Bank, and 3 times at 77 Branch. 5 times of arrears. From January to September 20xx, the cash inventory inspection of affiliated outlets was completely missed 3 times. Secondly, in 20xx, the former 779 branch under the jurisdiction had a case of business personnel embezzling funds from relevant accounts. For this reason, The county federation held its leadership accountable.

Audit conclusion

Through the audit, we believe that Comrade is familiar with the business, handles things steadily, has clear ideas, solid work, and has certain business and management capabilities. Although there are the above two shortcomings, However, job changes will not be affected.

** County Rural Credit Union Audit Team

Team leader: ***

Members: ******

On *month*day, 200*

Part 2 financial annual audit report is about 1,000 words

Provincial Audit Bureau:

According to the ×× meeting of the bureau It was decided that from July 1st to 15th of XX, we audited the equipment introduction of the factory jointly operated by XX Foreign Trade Company of our province and XX Company of Hong Kong. The audit results are now reported as follows:

( 1) Basic situation

×× Foreign Trade Company is a local industrial and trade enterprise with import and export business rights in our province. The company currently has 436 employees, eight departments, and one directly affiliated hardware processing factory. The company was approved for self-operated export business in 1983, mainly exporting small hardware products. In the past few years, through the efforts of the majority of employees, the export business has developed to a certain extent. In 1985, the export sales reached 7.36 million yuan and the foreign exchange earnings from exports were 1.45 million US dollars, both quadrupled from 1983. However, due to obsolete equipment in the hardware processing factory directly under the company's main export source base, the company's ability to continue to expand export business and increase foreign exchange earnings is limited.

At the beginning of XX, after relevant personnel provided clues, the company decided to form a joint venture with Hong Kong XX company to jointly produce and operate machine screws. In March of ××, the two parties signed a joint venture contract. The basic terms stipulate that the cooperation period is four years, and the internationally advanced machine wire screw production technology will be introduced. We will provide a factory of 1,300 square meters on a lease basis and be responsible for recruiting production technicians and Worker. Hong Kong ×× Company provides ***78 sets of complete screw assembly line equipment produced in the world in the 1980s, and is responsible for providing main raw materials and export sales of products. The total investment by both parties is US$1.15 million, of which the total amount of machinery and equipment is US$949,600. According to the investment ratio, we bear 60%, 60% for export products, 40% for domestic sales, registered capital of 640,000 US dollars, and annual depreciation of 25%. The equipment will be ours after four years.

(2) Existing problems

After auditing the above-mentioned cooperation projects, from negotiation to closing, many problems were reflected, mainly in:

1 .The situation stated in the project proposal and feasibility study report is untrue.

First, the reason for the application lacks factual basis. The proposal states that domestic equipment for producing machine screws has poor workmanship and low efficiency and cannot meet the market demand for machine screws. It has been found that all technical indicators of the machine wire screw production equipment manufactured in my country have reached world standards and are in supply, so there is no need to import them.

Second, believe the other party’s lies easily. Hong Kong ×× company is actually a hardware store with a small scale, with a registered capital of only HK$100,000, and has never engaged in the production and operation of machine wire screws. The equipment we invested in was second-hand goods purchased at low prices from a screw factory that was about to close down. XX Foreign Trade Company did not conduct any investigation and research on it. It only relied on the other party's self-report and rashly affirmed in the proposal that the other party has rich experience in producing and operating machine wire screws, has reliable sales outlets, reliable sources of funds, and advanced equipment. It is irresponsible. of malfeasance.

Thirdly, the data source of the feasibility report is unreliable and the analysis is rough.

The data source of the "report" is not based on actual investigation and research, but is a fabricated "report" borrowed from other units' feasibility reports as a blueprint. It does not explain the asset creditworthiness of the Hong Kong joint venture parties, and it does not explain the asset creditworthiness of the Hong Kong joint venture parties. The analysis of economic benefits is also based on the assumption that the imported equipment is an internationally advanced product from the 1980s and the annual output can reach 400 million units, which lacks authenticity.

2. The imported equipment is inconsistent with the terms of the contract and the attached equipment list.

3. The team that went to Hong Kong to inspect the equipment was irresponsible and left hidden dangers.

In order to grasp and understand the investment equipment situation of Hong Kong ×× Company, upon the recommendation of relevant departments, ×× Foreign Trade Company sent a three-person inspection team to Hong Kong in May of ×× to inspect the imported equipment. During the inspection in Hong Kong, the inspection did not follow the scheduled requirements. All imported equipment was gradually and comprehensively inspected one by one. Only 8 of the equipment were superficially observed, accounting for 10 of the total imported equipment. During the random inspection, without checking the year of manufacture or conducting individual machine identification, it was concluded that the equipment in this batch was 70% to 80% new, and most of them were ×× products. Especially without knowing the domestic and foreign market prices of similar equipment, I credulously believed that the other party's quotation was reasonable and wrote an investigation report to the country. As a result, the equipment performance, age, manufacturing year and price level reflected in the report were significantly different from the actual appraisal.

4. The handling departments are not strict and the bureaucracy is serious.

When XX foreign trade company submitted the project proposal and feasibility study report, its competent department did not conduct any investigation and verification on the contents of the "proposal" and "report", approved the project, and submitted the document The joint venture approval agency recommended that it be included in the province's technological transformation and equipment introduction projects in 1986. Other relevant departments also adopted the form of document-to-paper approval, and approved it step by step, for XX Foreign Trade Company to blindly operate a joint venture with Hong Kong XX Company The introduction of machine wire and screw equipment has opened the door to convenience.

(3) Handling Opinions

1. Since the imported equipment is in the installation stage and has not yet been put into production, it is recommended to hurry up with the installation work. After the installation is completed, immediately organize trial production and grasp the actual situation of the equipment. In terms of integrity rate and production efficiency, we will re-measure the operating efficiency in order to have first-hand information to negotiate with Hong Kong ×× company.

2. The Hong Kong partner intentionally used backward technology and equipment to deceive, and its behavior violated the provisions of Article 5 of the "Sino-Foreign Joint Venture Enterprise Law" and ordered XX Foreign Trade Company to immediately lodge a complaint with Hong Kong XX Company The claim requires them to compensate us for all losses caused by this.

3. In view of the fact that the main terms of the contract are inconsistent with the facts, it is recommended that the joint venture authority immediately notify XX Foreign Trade Company to suspend the execution of the contract until the investigation is completed before considering whether to continue to perform the contract terms.

4. It is recommended that Bank of China ×× analyze and suspend the execution of the loan commitment contract under the letter of credit to reduce further damage to the country’s profits.

5. It is recommended that the joint venture authority form a special team to conduct an inventory of all joint venture matters at once, and impose necessary political and disciplinary sanctions and economic sanctions on those responsible based on the actual consequences. Those who violate criminal laws must be held criminally responsible.

×××Company Audit Team

××××年×month×日

Part 3 Financial Annual Audit Report is about 1,000 words

We have audited the attached financial statements of Zhejiang Hexin Tonghuashun Network Information Co., Ltd. (hereinafter referred to as Tonghuashun Company), including the consolidated and parent company balance sheets on December 31, 2014, and the consolidated and parent company profits in 2014 statements, consolidated and parent company cash flow statements, consolidated and parent company statements of changes in owner's equity, and notes to the financial statements.

1. Management’s responsibility for financial statements

It is the responsibility of Tonghuashun Company’s management to prepare financial statements in accordance with the provisions of the Accounting Standards for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining internal controls related to the preparation of financial statements so that the financial statements are free from material misstatements due to fraud or error; (2) selecting and applying appropriate accounting policies; (3) Make reasonable accounting estimates.

2. Responsibilities of Certified Public Accountants

Our responsibility is to issue an audit opinion on the financial statements based on the implementation of the audit work. We performed the audit work in accordance with the Chinese Certified Public Accountants Auditing Standards. The Chinese Certified Public Accountants Auditing Standards require us to abide by professional ethics and plan and implement audit work to obtain reasonable assurance as to whether the financial statements are free of material misstatements.

An audit involves performing audit procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The audit procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. When conducting risk assessments, we consider internal controls relevant to the preparation of financial statements to design appropriate audit procedures, but the purpose is not to express an opinion on the effectiveness of internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we obtained is sufficient and appropriate and provides a basis for issuing an audit opinion.

III. Audit opinion

We believe that the financial statements of Tonghuashun Company have been prepared in accordance with the provisions of the Accounting Standards for Business Enterprises and fairly reflect the financial statements of Tonghuashun Company as of December 31, 2014 in all material aspects. financial position and operating results and cash flows for 2014.