(1) objects are different. Put forward management suggestions on internal control related to audit and audit reports on accounting statements.

(2) Different responsibilities. Management proposal is a management proposal put forward by certified public accountants to the management authorities of the audited entity on the defects of internal control. It is not a statutory business, and there is no statutory responsibility. Audit report is a statutory business with legal responsibility.

(3) Different functions and influences. Management suggestions are only provided for the internal reference of the management organ of the audited unit, and are not submitted to the outside world, which has no verification effect on the outside world. The audit report should be submitted to the outside world, which plays an authentication role and has great influence.

(4) title. The audit report is "audit report" and the management proposal is "management proposal".

(5) the addressee. The recipient of the audit report is the client of the audit business, and the management proposal is the management authority of the audited entity.

(6) date. The date of the audit report is the audit completion date, and the management proposal is not necessarily the audit completion date.