在国内，外资公司为何要出具审计报告？

12月 20, 2021 elitestage 没有评论

在日常的企业经营行为中，公司的治理是保证企业发展长治久安的关键领域。而体现一个企业是否运行有序平稳，审计是至关重要的一步。

审计报告对企业有什么作用

To be more specific, an effective audit can:ensure that financial statements of the company present a true and fair view of its financial situation;reveal irregularities and sub-optimal business practices;identify risks in different functional areas;

对企业改进工作方面的指导作用

审计报告可以说是充分记录并分析了企业的发展情况和盈利情况，对于进账和出账更是记录的一目了然，可以通过审计报告分析企业的优劣势以及盈利产品，预测未来获利的途径和产品格局。

 

审计报告的用途有哪些？

Career In Business
Arrange confirmations

审计报告的用途十分广泛，以年报审计为例

企业主可以通过做年报审计，了解企业自身的财务状况，并对风险有所把控，消除对财务的不信任；对企业的财务来说，每年的一次年度审计可以排除财务风险。 primary focus in verifying the bank balance of the financial audit. Before the auditor’s investigation, companies are suggested to get relevant information ready in advance

常见用途：政府的行政许可审批、公司对外融资、银行贷款、工程项目招投标、申请政府补贴，内部股东大会，私募基金年审，工商年审等等。 good impression.

哪些类型行业的公司需要出具审计报告？

 existence and accuracy of the selected amounts, such as the related-party balances and transactions, trade receivables and payables, inventory on consignment, advancements to employees, etc.From the companies’ perspective, they are suggested to check accounts with current customers 
1.
外资公司
中外合资公司
代表处
协会 商会 民办非企业单位
学校 培训机构

以上这些类型的公司是必须出具财务审计报告来进行年度年审 
2.
Career In Business
典当行 management’s judgment. While many companies find it difficult to conduct such an analysis, it is nevertheless essential to assess the recover ability of financial assets such as trade debtors.
私募基金 投资公司 金融公司
 the expected credit loss model should be adopted when making the analysis
软件企业 资产管理财务管理 投资管理
这些行业的公司需要着重关注出具审计报告

Companies should make clear accounting policies on what factors are to be taken into consideration when assessing credit risks, look for reasonable and supportable forward-looking information that is available to the management, and determine the risk of default.If there are indeed such default risks based on companies’ self-evaluation, it will very likely be noticed and inquired by the auditor during the audit. Companies are suggested to think about how to justify the risks when being asked. 
Prepare for expense checkingCareer In Business
It’s important for companies to obtain and maintain tax-deductible expense vouchers, which, in China, mainly refer to VAT invoices. Companies are suggested to check and prepare relevant invoices and other documentation in advance.When the year-end approaches, for invoices that should have been but are not yet obtained, companies should try to see if there is any chance to get them ready before the financial audit. Should companies fail to obtain legitimate expense vouchers before filing the annual CIT returns, relevant expenses will become non-deductible for CIT purposes in the current year.

For outbound expenses paid to overseas vendors, relevant taxes must be withheld, or else such expenses will not be pre-tax deductible.Besides obtaining VAT invoices and other legitimate tax-deductible vouchers, companies should also make full provision of the expenses in their accounting books, irrelevant of whether they have received the VAT invoice or not. All expenses should be properly recorded before the end of December.Remember to bind your accounting vouchers and keep them tidy and organized. By making a good impression on the auditors, companies may expect fewer questions from the auditors. 

Analyze profits and justify fluctuations
Career In Business
Companies should analyze their profit ratio in advance. In case significant changes are found for essential indicators, such as gross margin fluctuations or selling expenses increase, companies should have valid explanations to justify the fluctuations, as such irregulates will definitely be noticed by their auditors and lead to queries during the audit. 
Corporate income tax (CIT) related preparations
Career In Business
Under the current policy, companies decide whether they are qualified for certain CIT incentives based on their self-assessments. This simplifies the process for enjoying tax incentives but increases potential tax risks where there have been misjudgments.
So, auditors generally will help to make CIT relevant evaluations in the annual audit, although they do not express an opinion in this regard.
3
一般纳税人 开票收入大
工厂型 研发科技型公司

以上类型的公司建议了解并关注经营性审计意见
 relevant sub-ledgers and gather and retain supporting documents for such items in advance. On the other hand, they are suggested to carefully examine if they have exhausted all possible tax reductions.

留下你的评论

邮箱地址不会被公开。 必填项已用*标注

*
*