审计报告都审计什么？

中文版

审计报告是审计师对被审计单位财务报表的详细审查和评价结果的文件。那么，审计报告都审计什么呢？

首先，审计报告会审查被审计单位的财务报表是否真实、公允地反映了其财务状况、经营成果和现金流量。这包括资产、负债、所有者权益、收入、费用和利润等关键财务指标。审计师会仔细核对报表数据，确保其准确性和完整性。

其次，审计报告还会关注被审计单位的内部控制制度的建立健全和执行情况。内部控制是保障企业规范运作、防范风险的重要手段。审计师会评估内部控制的有效性，发现潜在的控制缺陷，并提出改进建议。

此外，审计报告还会对被审计单位的合规性进行审查。这包括被审计单位是否遵守了国家法律法规、会计准则和税收政策等规定。审计师会检查相关文件和记录，确保被审计单位合法合规经营。

最后，审计报告会提供审计意见。审计意见是审计师对财务报表质量和内部控制制度的总体评价。审计意见类型包括无保留意见、保留意见、否定意见和无法表示意见等。审计意见对于投资者、债权人等利益相关方具有重要的参考价值。

综上所述，审计报告对被审计单位的财务报表、内部控制和合规性进行了全面审查和评价，为利益相关方提供了重要的决策依据。

英文版

What Does an Audit Report Examine?

An audit report is a document that presents the detailed findings and evaluations of an auditor's review of a company's financial statements. So, what exactly does an audit report examine?

Firstly, an audit report scrutinizes whether the financial statements of the audited entity truly and fairly reflect its financial position, results of operations, and cash flows. This encompasses key financial metrics such as assets, liabilities, owner's equity, revenue, expenses, and profit. The auditor carefully verifies the accuracy and completeness of the reported data.

Secondly, the audit report also focuses on the establishment, improvement, and execution of the audited entity's internal control system. Internal control is a crucial mechanism to ensure the standardized operation of a business and prevent risks. The auditor assesses the effectiveness of internal controls, identifies potential control deficiencies, and suggests improvements.

Moreover, the audit report examines the compliance of the audited entity with regulations. This includes compliance with national laws and regulations, accounting standards, tax policies, and other relevant provisions. The auditor reviews relevant documents and records to ensure that the audited entity operates legally and in compliance.

Lastly, the audit report provides an audit opinion. The audit opinion is the auditor's overall evaluation of the quality of the financial statements and the internal control system. The types of audit opinions include unqualified opinion, qualified opinion, adverse opinion, and disclaimer of opinion. The audit opinion serves as an important reference for investors, creditors, and other stakeholders.

In summary, an audit report comprehensively examines and evaluates the financial statements, internal controls, and compliance of the audited entity, providing valuable decision-making information for stakeholders.