What analytical clues can be obtained from the audit report?

Find the audit trail from the original voucher.

such as whether the contents of the invoice are in line with the actual business of the audited entity, whether there are differences in figures, signatures and seals, and the continuity of invoice numbers, and so on. In addition, when there are many original bills, it is easy for the reimbursement personnel to fish in troubled waters and mix personal consumption bills into the original bills to make money from them.

Special reminder is that we must pay attention to cash transactions in the audit. If auditors develop a cautious and meticulous style at ordinary times and make full use of the most primitive audit method-checking the original bills in detail, they may find that cashiers or accountants use the weak links of internal control, such as corruption, cashing in fake invoices, small treasury and other audit clues.

Extended materials:

Precautions:

Communicate key audit matters, aiming at increasing the communication value of audit reports by improving the transparency of the executed audit work. The purpose of describing key audit matters is to provide a concise and unbiased explanation, so that prospective users can understand why this matter is one of the most important matters in the audit and how these matters are dealt with in the audit.

The subheading contains the names of the core procedures identified by the management or certified public accountants corresponding to related matters, such as the determination of the net realizable value of inventories, the fair value measurement of investment real estate, the application of completion percentage method in the recognition of technical service income, and the goodwill impairment test.

Baidu Encyclopedia-Audit Report