Audit report is the enterprise accounting measurement, bookkeeping, accounting, accounting archives and other basic work is in line with the accounting system, enterprise internal control system is sound, issued by the audit qualified accounting firm certified public accountants report. It is an objective evaluation after comprehensive evaluation of financial revenue and expenditure, operating results and economic activities.
Generally speaking, it is to issue audit opinions on the legitimacy, fairness and consistency of the accounting treatment method of the accounting statements of the auditee, so as to provide economic certification services for the society.
(1) Comprehensively reflect the situation of the auditee.
(2) To reflect the auditors' opinions and suggestions.
(3) Reflect the audit results.
Secondly, the audit report generally includes the income, cash flow, asset structure and other main information. Through the gross profit rate can intuitively see the profitability of the enterprise, but at the same time, we should pay attention to whether the period cost is too high. Because the high period expense represents the high management cost of the company, it may also be that the company reclassified the operating cost and period expense through a certain way of operation, resulting in high gross profit margin. For cash flow, pay attention to the proportion of the company's collections and purchase payments to the overall cash flow. If the proportion is small, it means that the company's main business does not use cash receipts and payments. Of course, the characteristics of cash flow are also compared with the cost of revenue. If a company is in the retail business but has a large amount of receivables at the end of the year, the company may inflate its revenue because cash flows in the retail business generally occur at the same time as revenue. Monthly basic bookkeeping, tax declaration, annual corporate income tax final settlement. In addition, there are some financial audit needs to be carried out according to the requirements of the relevant departments or the business situation of the enterprise, the need to issue a financial audit report. So, when does the enterprise financial audit report come out?
At present, the relevant department does not specify the time. Under normal circumstances, generally depends on the purpose of the company's financial audit report, such as handling the annual inspection of industry and commerce, obtaining bank loans, company liquidation and so on. Therefore, the enterprise financial audit report is usually at the beginning of the second year. The exhibition. The completeness and scale of corporate information also determine the timing of financial audit. The time of financial audit of enterprises in different industries is different, and the time of issuing audit report is also different. Especially when the shareholders need to understand the business situation in the process of operation, or the company is acquired, restructured and merged to issue financial audit reports, then this time is more random.
Then when does the enterprise financial audit report come out?
To sum up, the income tax inspection and declaration time can be carried out from January to the end of May each year. At the same time, when the business needs to issue the financial audit report, the company can issue the financial audit report time can be determined according to the needs of the company, there is no specified time.
Which companies need to issue financial audit reports? There are mainly the following types:
1. Joint stock limited company established in accordance with the Company Law;
2. Engaged in finance, securities, futures, insurance, venture capital, capital verification, pawn, evaluation, guarantee, real estate brokerage, entry-exit intermediary, expatriate labor intermediary, enterprise registration agent and other enterprises; (3) One-person limited liability company (sole legal person or sole natural person);
4. The company that has paid its registered capital in installments but has not paid in full; n
6, the administrative department of industry and commerce in the process of supervision found reports involving registered capital problems, need to be further verified.
What are the benefits of an audit report to an enterprise?
The enterprise Income Tax Law stipulates that an enterprise can make up for its losses within five consecutive years. The tax bureau will require the enterprise to provide a tax audit report.
2. Declare the enterprise income tax correctly.
If the company issuing the report is audited by the tax bureau, if it is because the certified tax agent has tax penalty and late payment fee, the tax shall be borne by the enterprise, but the fine and late payment fee shall be borne by the tax authority, the enterprise can recover from the tax authority afterwards. Pay.
4, reduce the risk of tax inspection
There are two types of tax inspection:
① tax professional inspection;
② Check the desk of the management department.
After the tax inspection company completes the tax inspection report, it will upload it to the tax bureau for filing, and the tax bureau will receive the downloaded report on the Intranet. Generally speaking, the tax authorities will not conduct the inspection when they see the tax inspection report issued by the company. The same administrative department does not carry out on-site inspection when it sees the tax inspection report issued by the tax accounting firm. Therefore, issuing the tax inspection report can reduce the probability of the company being inspected by the tax bureau.
5, the use of signed certified public accountants or certified tax agents ability, for enterprise accounting tax savings, and the company communication, for some expenses, do more, will pay more taxes. Sometimes, if you change several entries, the company will pay less tax. For improper accounting treatment, the enterprise is required to adjust the accounts, and put forward the enterprise tax saving, tax avoidance rationalization suggestions.
