Foreign-funded enterprises also need to find accounting firms to issue audit reports. According to Article 60 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Foreign-funded Enterprises, foreign-funded enterprises shall conduct independent accounting. The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise shall be prepared in accordance with the provisions of the financial and tax authorities of China. Where accounting statements are prepared in foreign currency, accounting statements converted into RMB shall be prepared at the same time. The annual accounting statements and liquidation accounting statements of a foreign-capital enterprise shall be verified by a certified public accountant in China and a report shall be issued.

However, it is not necessary to do the audit report every year, and it should be done on demand.

When do you need the audit report?

1. The annual accounting statements of enterprises are audited in accordance with the requirements of the Company Law. Both limited liability companies and joint stock limited companies need auditing. Generally, in the annual inspection of industry and commerce and the annual inspection of foreign capital, the audit report of the previous year is needed as the necessary supporting document. Usually, the audit will be conducted between June and May of 65438+1every year.

Other purposes of the audit of enterprise accounting statements: handling annual inspection of industry and commerce, lending to banks, company liquidation, shareholders' understanding of business conditions, acquisition, enterprise reorganization and merger, etc.

2, special audit, this is according to the law of the audit or investors need to conduct in-depth investigation of the designated issues, or tax health self-examination. That is, internal audit.

The audit contents include the authenticity, legality and efficiency of assets, liabilities, net assets and related economic activities, as well as the completion of the term goal. A sound financial reporting system is the key to economic development.

Financial audit report:

The financial audit report is a report issued by a certified public accountant of an accounting firm with audit qualifications on whether the basic work of enterprise accounting, such as measurement, bookkeeping, accounting and accounting files, conforms to the accounting system and whether the internal control system of the enterprise is sound. It is an objective evaluation made after a comprehensive review of financial revenue and expenditure, operating results and economic activities.

He is divided into four categories: unqualified audit reports; Audit report with qualified opinions; Audit reports with negative opinions; Audit reports that cannot (reject) express opinions.

The audit report shall include the following contents:

(1) title; (2) the person to be served; (3) Introduction paragraph; (4) Management's responsibility for financial statements; (5) The responsibility of certified public accountants; (6) Audit opinion part; (7) Signature and seal of the certified public accountant; (8) The name, address and seal of the accounting firm; (9) Date of report.