Audit report on economic responsibility of state-owned enterprises

Economic responsibility refers to the responsibilities and obligations that leading cadres should perform in accordance with the law on the financial revenue and expenditure, financial revenue and expenditure and related economic activities of their own regions, departments (systems) and units due to their positions during their tenure. Based on the audit practice in recent years, this paper discusses some ideas on how to grasp the key points in the process of economic responsibility audit of leaders of state-owned enterprises. The following is an audit report on the economic responsibility of state-owned enterprises that I share with you. It can be used!

Audit Report on Economic Responsibility of State-owned Enterprises 1 Large-scale state-owned enterprises have large assets, involving many types of businesses and many levels of companies within enterprises. When auditing, it is generally necessary to check the fiscal years of large state-owned enterprises in the past three years. Therefore, its audit task is heavy and time is short, which is of great significance. Economic responsibility audit is an audit method that limits the audit object to natural persons and is an important part of the overall audit report. How to better audit the economic responsibility of large state-owned enterprises is an important issue that needs constant consideration.

First, fully grasp the importance of economic responsibility audit of large state-owned enterprises

Economic responsibility audit emphasizes the audit of "people", not just the "things" in traditional audit. As the audited object, the leaders of state-owned enterprises are a reflection of China's responsibility system and personnel responsibility system. At the same time, the results of economic responsibility audit are also an important standard for inspecting and rewarding leaders. Therefore, when conducting economic responsibility audit, we must focus on the comprehensiveness of the audit and conduct an objective, comprehensive and comprehensive audit.

The core of economic responsibility audit is to define the economic responsibility of leaders, and we must fully grasp the work of leaders. This comprehensive requirement is unmatched by other audit methods.

Second, comprehensively grasp the economic responsibility audit of large state-owned enterprises

(A) based on laws and regulations, understand the comprehensiveness of economic responsibility audit.

The Provisions on the Audit of Economic Responsibility of Leading Cadres of the Party and Government and Leaders of State-owned Enterprises (hereinafter referred to as the Provisions) defines the basic contents of the audit of economic responsibility of large state-owned enterprises. When we fully grasp it, we must first start with the laws and regulations of our country and follow the provisions of laws and regulations.

Judging from the current laws and regulations in China, the comprehensiveness of economic responsibility audit needs to be grasped from the aspects of time range, content and audit object. From the time range, the audit time includes the stage or the whole term of office of leading cadres; The contents include business development, financial revenue and expenditure, etc. From the audit object, it includes not only responsible leaders, but also cadres of relevant supervision institutions.

It can be seen that the economic responsibility audit of large state-owned enterprises needs to pay attention to different aspects and have a deeper understanding on the basis of existing laws and regulations in order to better grasp its comprehensive requirements.

(B) Clear the scope of comprehensive audit

When conducting economic responsibility audit, we must make clear the scope of comprehensive audit and conduct the audit within the prescribed scope, otherwise it will only lead to a waste of manpower, material resources and financial resources.

The scope of economic responsibility audit should be limited to the management responsibility of leaders, which mainly starts from three aspects: first, the management scope should be within the scope of their controllable subordinate enterprises; Second, the depth of its management should include different levels of enterprises that it can directly and indirectly manage; Third, its economic management responsibilities include its main personal positions, part-time content and so on. For its subordinate enterprises that are difficult to manage, it should not be used as the scope of audit, let alone as the standard for assessing leaders.

(C) a comprehensive grasp of the overall economic responsibility audit of enterprises.

To fully grasp the enterprise, we must first understand the development strategic planning and enterprise development goals of large state-owned enterprises. Long-term, medium-term and short-term development plans of enterprises need to be fully understood. Development planning is the basis of audit and the premise of comprehensive understanding of enterprises. According to the development plans of different periods, we can understand the operating conditions, profits and liabilities of enterprises, audit economic responsibilities from a big perspective, and then audit and evaluate leaders from their own behaviors.

When auditing the economic responsibility of leaders, we need to make different evaluations according to different problems. For example, for the same large state-owned enterprise, different projects face different risks, involving funds and related enterprises. When auditing the economic responsibility of responsible leaders, we must combine the different characteristics of different projects to achieve a holistic and comprehensive audit.

(4) Combined with market environment audit.

On the basis of fully grasping the characteristics of large state-owned enterprises, economic responsibility audit needs to be carried out in combination with the overall environment of China's market. For the period of loose policy, we should carefully examine it to prevent mistakes and omissions and make use of policy advantages to engage in improper behavior; For the period of strict policies, we should carefully examine and verify to ensure that the decisions and plans made by leaders meet the requirements of China's policies.

Combining with the market environment, we need to grasp two aspects. One is similar enterprises in the same industry, combined with the development of similar enterprises, especially listed companies; The second is to compare different years, track and understand the performance of enterprises in different years in the market environment, and finally get the audit report.

Three. abstract

To audit the economic responsibility of large state-owned enterprises, we must first master the relevant laws, regulations and policies. In the "Twelfth Five-Year Plan", the state has clearly defined the economic responsibility audit, and we must strictly follow the relevant regulations and abide by laws and regulations when carrying out the economic responsibility audit. Secondly, we need to know the scope of economic responsibility audit, and on the basis of defining its scope, we should have a detailed understanding of the enterprise and conduct a detailed and comprehensive review of the audited object, so as to get more objective audit results. Finally, economic responsibility audit can not be separated from the big environment of China market development. Only by comprehensively comparing enterprises in the market development can we ensure the comprehensiveness, comprehensiveness and objectivity of their audit results and truly realize the purpose of auditing.

Audit Report on Economic Responsibility of State-owned Enterprises 2 From 20XX to 20xx, I served as Party Secretary of XX Town. As a monitor, I shoulder the heavy responsibility of developing economy, enriching people and maintaining stability. Over the past six years, I have earnestly performed my duties as the first responsible person, relied on the collective wisdom of the Party Committee, the National People's Congress and the government and the strong support of the broad masses of cadres and the masses in the town, took the overall situation into consideration, made overall plans for development, and made timely and decisive decisions on issues related to the overall situation and direction of economic development, further clarified the development ideas, defined the goals, and firmly grasped the direction and trend of economic development in the town. Now, according to the requirements of my superiors, I will make the following report on my economic work since I took office:

I. Completion of major economic indicators

In 20XX, the town's GDP reached 65.438+0.48 billion yuan, an increase of 550 million yuan or 654.38+0.3% over that in 20XX. Investment in fixed assets was 276,543.8 billion yuan, an increase of 226 million yuan or 49.8%; The total export value of foreign trade is 470 1 10,000 USD; The contractual utilization of foreign capital is 762 1 10,000 yuan; The tax revenue is 2401.2000 yuan, an increase of1.4000 yuan or 71.7%; The town's disposable income was 46,079,200 yuan, an increase of 28,452,900 yuan, an increase of1.61%; The per capita annual income was 6,969 yuan, an increase of 2,597 yuan or 59%. Over the past six years, our town's fiscal revenue has grown steadily, revenue and expenditure are basically balanced, and the financial situation is good.

Two, the coordinated development of social undertakings, people's living standards improved significantly.

1, optimizing the agricultural industrial structure and increasing farmers' income.

With the goal of increasing farmers' income, I constantly strengthen the basic position of agriculture in the national economy, intensify the adjustment of agricultural industrial structure, and strive to create agricultural characteristic brands such as "XX Camellia oleifera", "XX dried fruit" and "XX citrus". As of 20XX, there are agricultural cooperative organizations 1 1 in the whole town, including 6 tea cooperative organizations, 3 vegetable cooperative organizations and rice cooperative organizations 1. According to statistics, the planting area of Camellia oleifera is more than 8000 mu, the planting area of XX tangerine is 7000 mu, the planting area of maize is 30930 mu, and the planting area of rice is 3807 1 mu. In 20XX, the per capita net income of farmers reached 6969 yuan.

2. Intensify investment promotion and realize industrial development by leaps and bounds.

In the past six years, I have always regarded investment promotion and industrial development as the top priority of economic work, and taken "four indicators and one drive" as the standard, carried out investment promotion through multiple channels and in all directions, and made every effort to build XXX, XXX and XXX industrial parks. Over the past six years, our town has introduced 56 projects with a total investment of 2.3 billion yuan through attracting investment. By the end of 20XX, there were 47 foreign-funded private enterprises in the town, of which 19 had an investment scale exceeding10 million yuan.

3. Innovating the mode of economic development, eco-tourism has achieved initial results.

I regard the development of tourism as an important starting point for accelerating the transformation of economic development mode. Relying on the advantages of backwardness and ecology, we will dig and integrate the tourism resources with XX characteristics in depth and vigorously carry out the work of attracting investment from tourism. Over the past six years, our town has introduced five tourism projects with a total investment of 654.38+0.6 billion yuan, including 654.38+0 billion yuan for XXXXX, 250 million yuan for XXXXX, 200 million yuan for XXXXX, 654.38+0 million yuan for XXXXX and 50 million yuan for XXXXX.

4. Infrastructure has been continuously improved, and people's lives have been continuously improved.

Over the past six years, a total of 420 million yuan has been raised for the construction of projects that benefit the people, such as transportation, municipal administration, water supply and power supply. The pace of urbanization is obviously accelerated and the level of urbanization is obviously improved. By the end of 20XX, the Huimin project has been completed, including XX Sports Square, XX Business New Town, XXX, XX Passenger Station, Cultural Service Center, 1 100V Substation, 22000V Substation, XX-XX Tap Water Supply Pipeline, XXX, XXX, XXX and other projects, and XXX, XXX and XXX immigrants have been newly built and rebuilt. All the main streets in XX have been hardened, paved with street bricks, built sewers, installed street lamps for nearly 30 kilometers, and afforested streets and villages for 50 kilometers.

5. Science, education, culture, health and other undertakings have developed harmoniously, and the happiness index has been further improved.

Over the past six years, we have adhered to the principle of "wide coverage, basic protection, multi-level and sustainable development", continuously increased investment in social undertakings such as culture, education and health, and made every effort to improve the quality of people's livelihood.

In terms of education, it invested more than 30 million yuan to successfully create a "strong education town in Guangdong Province", which was praised by provincial supervision and acceptance experts as a model of "a poor town to create a strong education town", and invested 2 million yuan to establish a new 1 XX kindergarten to solve the problem of XXX children entering the park; Successfully introduced XXXXX with a total investment of more than 6 million yuan and XXXXX with a total investment of 2.5 million yuan.

In terms of culture and sports, the masses are actively encouraged to carry out various cultural and sports activities, and organizations such as basketball association, calligraphy association and Quyi association have been established to vigorously promote the rapid and healthy development of cultural and sports undertakings. On the basis of building the town cultural square, we will invest 570,000 yuan to build XX, XX, XX and other 19 administrative village sports grounds, and 300,000 yuan to build 6 farmer's bookstores.

In terms of medical and health care, 2 million yuan was invested in the comprehensive transformation of XX Town Health Center; The 36 administrative villages in the town are equipped with "one doctor and one nurse" health stations, further constructing the town and village medical and health network system, improving the equipment and facilities of village medical health stations, and improving the medical skills and service level of village doctors; The coverage rate of new rural cooperative medical insurance and new rural social endowment insurance reached 100%.

In other aspects, 40.25 million yuan was invested to complete the village road115km; Invested 4 million yuan to build a new nursing home, covering an area of 6.5438+0.5 million square meters, so that the old people can be provided with a sense of security.

Third, strengthen the government's own construction and improve service efficiency.

1, strengthen the ideological and political education of cadres, and fully implement Scientific Outlook on Development.

Strengthen the concept of governing for the people and take the satisfaction of the masses as the first pursuit of work. Change the way of leadership, improve working methods, conduct in-depth investigation and understanding of people's feelings and social conditions, strive for scientific decision-making, and do not express opinions blindly. Adhere to the openness of government affairs, protect the people's right to know, accept the supervision of all sectors of society, strengthen the construction of administrative efficiency, further improve administrative efficiency, implement the system of convenient joint office days, adhere to administration according to law, strengthen the building of a clean and honest party style, standardize words and deeds with policies and laws, and establish a fair and honest image.

2. Strengthen system construction and improve various rules and regulations.

Over the past six years, I have made great efforts to improve the financial management system, the internal affairs system of organs and the daily management system of cadres, insisted on using the system to manage and restrain people, and gradually realized the change from the management of cadres and workers to conscious behavior, further controlled expenditures, saved administrative costs and fulfilled work responsibilities. Strengthen village management, improve the treatment of village cadres, improve work enthusiasm, implement target assessment, and link work with funds, rewards and punishments to ensure that work responsibilities are in place.

Fourth, strengthen self-cultivation and be honest and self-disciplined.

Over the past six years, I have worked hard to learn my own knowledge of political theory, further improved my political literacy, armed my mind with Deng Xiaoping Theory and Theory of Three Represents's theory, conscientiously implemented Scientific Outlook on Development, stood firm politically, and resolutely supported and supported the leadership of China's * * * production party. In terms of work style, whenever there is a major problem, we will hold a meeting to study it collectively, and we will not act arbitrarily or engage in coercion. We can give full play to the collective wisdom in our work and do all the work well. In terms of honesty, self-discipline, and honesty in politics, always remember that "it is just and not ordered; His body is not straight, although he is ordered not to obey. As the main leader of the town, do what other comrades are asked to do first. In work and life, I can strictly implement the relevant provisions of building a clean government, never abuse power for personal gain, adhere to the principle of business as usual in official reception, be thrifty in reception, never extravagance and waste, and consciously set an example.

To sum up, although I have made some achievements in my economic work in the past six years, compared with the requirements of the party and the expectations of the whole town, I still have a long way to go to be an official and benefit one party. First, the construction of organs and systems is not well grasped, and there are still a few cadres and workers dragging their feet; Second, the investment attraction is not strong enough, and the proportion of the secondary industry is still low; Third, the development of rural economy is unbalanced, and farmers' income is slow; Fourth, the growth of fiscal revenue is slow, financial resources are insufficient, and the construction of infrastructure and Huimin projects is blocked. In the future work, I will gradually overcome the shortcomings and solve them, so as to further promote the work and accelerate the development of the whole town.

The above is my economic responsibility report, please review it.

Audit Report on Economic Responsibility of State-owned Enterprises in 3 20xx, under the great attention and correct leadership of the county party committee, the county government and the municipal audit bureau, and with the support and cooperation of all members of the county economic responsibility audit leading group, the county audit bureau made great efforts to improve work efficiency, actively expand audit coverage and successfully completed various responsibility audits in line with the principle of "acting within one's capabilities, actively and steadily, improving quality and preventing risks".

I. Work completion.

According to the entrustment of the Organization Department of the County Party Committee and the work plan of economic responsibility audit formulated by our bureau at the beginning of 20xx, our bureau * * * carried out the economic responsibility audit of leading cadres in 17 unit (including 2 annual projects of 20xx). Among the audit items, there are 6 outgoing audits of leading cadres and 6 on-the-job audits 1 1; Among the audited units, there are 8 county-level organs, 3 township governments, 2 public institutions and 4 village-level institutions; Among the audited units, there are 1 1, 2 deputy departments and 4 village-level units. In addition, 3 1 person was handed over to the unit leader throughout the year. The annual audit * * * found that the problem funds were 2030 1.90 million yuan, including 8,789,200 yuan of illegal funds and 65,438 yuan of irregular management funds. In view of the problems and weak links in the financial revenue and expenditure and asset management of the audited entity, the audit put forward rectification opinions and suggestions, made a realistic, objective and fair evaluation of the audited entity's performance of economic responsibilities, and played an active role in strengthening the restriction and supervision of the use of leading cadres' power, and promoting the rule of county and administration according to law.

Ii. main problems found in the audit

(1) Improper management and use of special funds.

First, business funds crowd out special funds. From 20 12 to 20xx, the fund balance of the county economic development zone was overdrawn by 6,252,200 yuan, which reflected that the expenditure occupied special funds from the books; During the period from 20 13 to -20xx, the county agricultural technology extension center occupied a total of 937,500 yuan of special funds. The second is to allocate special funds beyond the scope. From 20 15 to 20xx, the county environmental protection bureau allocated 265,000 yuan of environmental protection funds beyond the scope. Third, special funds have not been accounted for in special accounts. The charging standard of maintenance funds managed by the county housing management bureau is not uniform, and the housing reform funds 17.8% are confused with the special deposit of housing maintenance funds, and the use of funds is unclear and inefficient. From June 20xx to June 20xx, the withdrawal rate of special funds for house maintenance is zero. Liuji Township Government transferred 6.5438+0.50 million yuan from the Construction Committee to the farm house reconstruction fund, 70,000 yuan from Gushan Village Compensation Fund, 875,600 yuan from the No.3 Mine Project, 6.5438+0.00 million yuan from the Huaibei Dike Reinforcement Fund and 6.5438+0.78 million yuan from the Pumping Station Reconstruction Fund of the Water Conservancy Bureau. A total of 26,534 yuan was credited to the "temporary deposit" account. There is no clear budget management system in the county economic development zone. At the end of 2008, the balance of special funds in this region was16,456,200 yuan, the balance of special funds in 20xx was16,324 yuan and the balance of special funds in 20xx was18,654,300 yuan. The special funds allocated in this area in 20xx years are not accounted for in "special income", but mixed with normal funds in "allocated funds", and special expenditures are not accounted for in "special expenditures".

(2) The management of state-owned assets still needs to be improved.

1. Fixed assets were not recorded in time. On August 7th, 20xx, the relocation project of "County Detention Center" was audited by the county audit department, and it was concluded that the price was 1, 5 1.23 million yuan, and the county public security bureau did not handle the asset transfer accounting until September of 20xx. Most of the "no room" construction projects have been completed and the project cost has been audited, but none of them have been recorded as assets. The office building reinforcement project of xx Town Government was completed and put into use at the end of 20xx, and the project expenditure was1240,600 yuan. Until September 20xx, the town did not manufacture any fixed assets. The office building of the former Chengbei Construction Company, which belongs to the town, has not been credited to the fixed assets account of the unit for many years. In 20xx, the Economic Development Zone paid 826,5438+06,000 yuan for the project of Dashan Town Nursing Home and 206,5438+065,438+00,000 yuan for the project of toilet renovation, which were not recorded as "fixed assets" in time after the project was completed and accepted.

2, individual units without the approval of the competent department to buy office equipment, not recorded in the "fixed assets". For example, the office desks and chairs and filing cabinets in the Economic Development Zone are 32,000 yuan, the FM broadcasting is 20,400 yuan, the office desks and chairs 1.59 million yuan, and a 20xx Wuling bus is 5 1.00 million yuan.

3. The amount of creditor's rights and debts is huge and has not been cleared for a long time. At the end of September 20xx, the balance of "temporary payment" was 545,000 yuan, the balance of "temporary deposit" was 272,400 yuan, and the balance of "temporary payment" of Liuji Township Government was 6,674,500 yuan, including: personal loan of 3,070,700 yuan and unit loan of 3,603,800 yuan; The year-end balance of "temporary deposit" is 6,543,800 yuan+0,526,500 yuan. At the end of 20xx, the balance of "temporary payment" in the fund account of xx town government was 4.677 million yuan, mostly personal loans, and the balance of "temporary payment" in the village account of this town was 4.9410.90 million yuan. At the end of 20xx, the "temporary payment"11044500 yuan and "temporary deposit" were 4.839 million yuan, of which "temporary payment" for more than three years accounted for a large proportion.

(3) Individual units failed to declare and pay taxes as required.

The annual rental income of the county government logistics service center is 20 16-20xx yuan188400 yuan, and the property tax should be paid 142600 yuan, and the business tax and additional 65400 yuan have not been paid; The rental income of the County Road and Bridge Management Office is 523,000 yuan, and the property tax of 62,800 yuan, business tax and additional 28,800 yuan should be paid; The rental income of the government-run labor service company is 301.34 million yuan, and the property tax, business tax and additional 1.72 million yuan should be paid.

Audit report on economic responsibility of state-owned enterprises 4. The term economic responsibility audit is an audit system to strengthen the management and supervision of leading cadres during their term of office, strengthen their term responsibilities, promote the building of a clean and honest party style and improve economic benefits.

First, the definition of economic responsibility audit terms

The National Audit Office defined the direct responsibility of leading cadres in the Detailed Rules for the Implementation of the Interim Provisions on Economic Responsibility Audit during the Term of Office, but it is still difficult to strictly distinguish the direct responsibility from the competent responsibility in the actual operation of the audit. It can be defined from the following aspects.

(A) defined according to the way of leadership decision-making

Leaders' decision-making can be roughly divided into three ways: one is to adopt the method of democratic centralism and choose and decide future action goals and plans according to scientific decision-making procedures; Second, the leaders or their advisers should choose the action targets decisively according to their personal experience, knowledge, wisdom and ability. Third, leaders are arbitrary and make blind decisions based on subjective assumptions. Leaders should be directly responsible for blind decision-making and undemocratic and unscientific personal decision-making; For scientific decision-making, because major decisions are often accompanied by major risks, leaders are generally responsible for the consequences. For major decision-making mistakes, according to the democratic and scientific nature of decision-making, we should comprehensively analyze the subjective causes of mistakes and the controllable and uncontrollable factors of leaders, and specifically determine the direct responsibility or supervisor responsibility of leaders.

(b) Defined according to internal control settings.

If a unit establishes a sound and effective internal control, it can distinguish the direct responsibility of the leader from the responsibility of the supervisor according to the internal division of responsibilities and post responsibility system. The leaders are directly responsible for the work, the business directly handled and the projects directly contracted, and the leaders are directly responsible for their actions and consequences; The leader is responsible for matters that other posts and other personnel are responsible for. If a unit has no internal control or its internal control fails seriously, the leader should be directly responsible for the gross negligence of the whole unit.

(3) Define according to relevant laws and regulations.

For example, according to the Accounting Law, the person in charge of a unit should be directly responsible for false financial and accounting reports, not the supervisor.

Second, the audit focus of term economic responsibility audit

The term economic responsibility audit should not only evaluate the performance, but also divide the responsibilities; It is necessary to "judge things" and "judge people"; It is necessary to determine the responsibility of the unit and distinguish the responsibility of the leader. This is the main feature that distinguishes it from other audit types. In practical work, some economic responsibility audit projects have a strong flavor of financial revenue and expenditure audit and lack the characteristics of economic responsibility audit. The main reason is that the financial revenue and expenditure audit is familiar and easy to operate, while other problems, such as clean government, democratic decision-making, serious loss and waste, are difficult to audit and evaluate because of many factors, so it is impossible to thoroughly check in the audit. Therefore, the final audit result has become a replica of the financial revenue and expenditure audit, and the focus of the economic responsibility audit is not prominent. The ultimate goal of economic responsibility audit is to evaluate the responsibility of leaders. Therefore, the audit must always focus on "people" and grasp the key point of economic responsibility on the basis of comprehensive audit. All economic matters directly related to leading cadres should be the focus of the audit. Economic matters closely related to leading cadres themselves and those directly responsible by leading cadres shall be investigated in detail; For economic matters that are not directly related to leading cadres, it is necessary to check the economic matters in charge of leading cadres. Taking party and government cadres as an example, the completion of financial revenue and expenditure targets, compliance with national financial laws and regulations, and whether leading cadres have violated laws and regulations in financial revenue and expenditure, such as embezzlement of state-owned assets and violation of leading cadres' clean government regulations, should be the focus of the audit. But there is no need to spend too much energy to investigate the accounting problems caused by the financial personnel themselves or the minor irregularities in the financial revenue and expenditure of the unit. Only in this way can we concentrate on solving the key problems in the audit.

Three, the term economic responsibility audit evaluation principles

The evaluation of term economic responsibility audit is an important part of economic responsibility audit, which is not only related to the quality and risk of audit work, but also the focus of attention of audited units and entrusted institutions. The core of term economic responsibility audit evaluation is what kind of responsibility the audited individual should bear, which requires auditors to correctly distinguish: direct responsibility or indirect responsibility; Subjective responsibility or objective responsibility; Whether it is the responsibility of the predecessor or the current responsibility; Whether it is collective responsibility or individual responsibility; Whether it is intentional liability or negligent liability. To this end, in the term of economic responsibility audit evaluation, should be based on the following principles:

Principle of objectivity

In the audit evaluation, auditors are required to stand on the position of the third party with a high sense of responsibility and a serious and responsible attitude, based on the audit facts, free from any external influence and without any subjective elements, and describe the facts realistically according to the true colors of objective things.

(2) the principle of accuracy

It means that the words used in audit evaluation are accurate and appropriate, and the facts are directly stated, and less decorative language is used. Audit evaluation terms should not be ambiguous, specious or chaotic.

(3) the principle of comprehensiveness

Refers to the audit evaluation on the basis of full respect for objective facts, comprehensive analysis of the problems found in the audit, to avoid generalizing. It is particularly important to note that a single fact or several indicators cannot be used to evaluate the overall performance of economic responsibilities by leaders.

Principle of prudence

First of all, evaluate what you insist on, what you review and how much you review. The evaluation strives to be cautious and steady, neither exaggerating nor narrowing the facts. The second is to obtain sufficient audit evidence or certification materials and materials for the assessed items to prevent exaggeration. Third, some specific matters not involved in the audit process, unaudited matters and audit matters not clearly stipulated by laws and regulations are not evaluated to avoid audit risks. Fourthly, for the audit procedures that cannot be implemented due to the reasons of the auditees and individuals or the limitations of audit methods, the audit team should make necessary explanations in the audit results report and describe the audit process objectively and fairly.