Generally speaking, the types of audit involve the whole business activities of enterprises, mainly including:
1. Audit of financial statements. Audit of financial statements is to check the financial statements of enterprises, and the main contents are: (1) whether the financial statements of enterprises are prepared in accordance with generally accepted accounting principles and unified accounting system, and whether they follow consistent accounting principles. (2) Whether the financial statements of the enterprise truly and fairly reflect the financial status and operating results of the enterprise during the trial period.
2. Tax audit. Tax audit is the examination and inspection of tax payable by enterprise taxpayers by audit institutions according to law. The specific contents of the audit are: (1) Whether the taxpayer pays taxes, reduces taxes or exempts taxes in accordance with the provisions of the tax law, and whether there is tax evasion or tax evasion; (2) whether the taxpayer's tax basis is true, whether the calculation is correct, and whether there is any fraud or withholding tax; (3) the taxpayer's implementation of national tax laws and regulations and tax discipline.
3. Outgoing audit. The outgoing audit, also known as the term-end audit, refers to the review, verification and overall evaluation of the performance of the economic responsibilities undertaken by the legal representative of the enterprise during the whole term. It can be said that the outgoing audit can objectively evaluate the performance of the legal representative's economic responsibility during his term of office, thus providing an important and concrete basis for the organization and personnel department to correctly and scientifically assess and appoint cadres.
4. liquidation audit. Liquidation audit refers to the audit of creditor's rights and debts liquidation, assets realization, gains, losses, expenses and net assets distribution when the enterprise terminates for various reasons, so as to confirm whether the liquidation audit is legal, open and fair in all liquidation activities, and issue legal and fair audit opinions on the liquidation results.
In addition, in addition to the above-mentioned common types of company audits, Beijing Audit Company suggested that during the operating period, enterprises will also involve the following types of audits: economic benefit audit, loan audit, inventory audit, etc. Different types of audit have different contents and emphases, which need to be treated differently according to the actual situation.
For business operators, it is necessary to distinguish and grasp the above audit types in detail, so as to ensure that a reasonable audit type is selected according to the actual situation of the enterprise, and then promote the orderly development of various audit work!