Accounting audit rectification report? In today's society, it is increasingly necessary to use reports in schools and work, and the technical terms involved in the reports should be clearly explained. I bring you an article about the rectification report of accounting audit, hoping to help you.

Accounting Audit Rectification Report 1 In order to conscientiously implement the spirit of the National Public Security Audit Work Conference and the requirements of the detachment's "Audit Rectification Year" activities, effectively strengthen the rectification of audit findings and further strengthen the audit rectification efforts, our brigade began to carry out the "Audit Rectification Year" activities in March. The necessary practical effect has been achieved, and the expected goal has basically been achieved. The self-inspection and self-evaluation of our brigade's "Audit and Rectification Year" activities are summarized as follows:

First, the achievements of the "year of audit rectification" activities

Under the leadership of the Party Committee and the financial department of the detachment, and with the full cooperation of all the officers and men of the brigade, the audit and rectification work has made great progress, mainly in the following three aspects:

(1) The concept of audit rectification has been completely updated. Thought is the forerunner of action. We closely focused on the work of the Party Committee of the detachment, gave full play to the "immune system" function of auditing, and realized "three transformations": punishment after engagement to prevention in advance, punishment after handling, recommendation with heart, and passive supervision to active service, which changed the previous misconception that "auditing is to find trouble and trick people". Clarify the work objectives and priorities, and ensure that the activities of the audit rectification year are targeted. Since the launch of the activity, the financial system of our brigade has been effectively implemented, the violations in economic activities have been effectively dealt with, the construction of "immune system" in economic activities has been effectively promoted, the management of property involved has been gradually standardized, the supervision of funds and materials has become more powerful, and the guarantee potential has become more efficient and powerful. All kinds of violations of financial regulations and disciplines have been curbed and eliminated from the source, which has brought powerful services and guarantees for the sustainable development of fire forces.

(2) The audit and rectification work has achieved remarkable results. 20xx detachment began to audit the financial expenditure of our brigade in 20xx. Found that there are 4 vouchers in our brigade with incomplete elements; In the temporary payment, there is a car purchase price of 30,000 yuan without invoice, and the amount is unknown of 6,402.39 yuan; The balance of fixed assets account is 3098359 yuan. To ensure that the problems found in the audit are effectively rectified. According to the actual situation, our brigade carefully sorted out the above four different problems, classified them one by one according to their attributes, and rectified them in place. In the form of self-examination and self-correction and rectification of audit problems, the rectified problems are re-examined and re-verified. Three problems have been rectified at this stage. Due to the reconstruction of our barracks, the final accounts have not been accepted, which leads to the inconsistency of fixed assets accounts. Our brigade will negotiate with relevant departments as soon as possible, take corresponding rectification measures, and strive to gradually rectify all problems.

(3) The mechanism and system are gradually improved. The first is to improve the working mechanism. The Party Committee of the brigade called officers and men to study relevant financial laws and regulations and various financial management systems. Make financial work have rules to follow and rules to follow. The second is to improve the internal system. Adhere to the principle of scientific objectives and clear responsibilities, and have successively formulated such as.

(4) Great publicity. In order to ensure the effectiveness of the activities in the year of audit rectification, and make all officers and men fully understand and attach importance to the importance and necessity of the activities in the year of audit rectification, our brigade has carried out publicity work from multiple levels and in all directions. Held several party Committee meetings of the brigade to timely convey the spirit and work requirements of the "Audit and Rectification Year Activity"; And release the working status through the detachment intranet. During the whole activity, the brigade released three news reports on the "Audit and Rectification Year" activity on the detachment intranet.

Second, find out its own problems and shortcomings in depth.

(1) The audit rectification needs to be strengthened, and the means of rectification are not new. At present, most of the work is still stuck in the old methods, and it is impossible to create new and better methods. Affect the improvement of work quality and work efficiency.

(2) The function has not been fully exerted. There is no in-depth excavation and analysis of the essence of the problem, the pertinence and constructiveness of the special information report are not strong, the rectification measures are too rough, and the operability is poor, which makes the effect of strengthening internal management not obvious and urges the rectification to be ineffective. Individual problems are "repeated trials and repeated offenses, repeated offenses and repeated trials".

(3) Professional skills need to be improved. Financial management tasks are heavy, training opportunities are few, and the professional quality and potential of financial personnel need to be improved.

The third is to conscientiously implement various measures for rectification.

(1) Grasp the leading role and establish the concept of financial services for the overall situation. Taking the job evaluation as an opportunity, we re-examine and judge the financial management under the new situation with an open consciousness, comparative thinking, innovative ideas and the spirit of reform. It is necessary to persist in arranging project planning funds and carrying out work around the central work of the detachment party Committee and the hot, difficult and key points of social concern, make suggestions and suggestions from the mechanism and system level, and strengthen the function of financial management to serve the overall situation. In-depth analysis to find out the crux of the problem, and put forward effective, effective and long-term work suggestions from the level of strengthening internal management.

(2) Carry out rectification of work style and shape a polite and efficient financial work style. Combine the rectification of work style with learning new things, with the development of audit business, with the establishment and improvement of "rigid" management system, and reflect a good work style with high quality and efficient work. In view of the existing problems, formulate feasible rectification measures and resolutely put an end to "two skins" and "going through the motions".

(3) Do a good job in business training and cultivate skilled financial personnel. To "find out the family background, find problems, make suggestions and stand the test" as the basic requirements, strengthen the training of financial personnel. Taking "please come in and teach" as the basic way, invite experts to carry out computerized, legal and business knowledge training to improve the overall financial management level. Taking "sending out to study" as the first choice, financial personnel are sent to higher audit institutions and institutions of higher learning for intensive training, so as to improve the potential of financial management and cultivate "elite soldiers" in financial management.

(four) to strengthen the construction of a clean government, and create a clean and transparent image. Strictly practice honesty. In order to establish and improve the punishment and prevention system, financial personnel are required to demand themselves with higher standards than others, supervise themselves with stricter standards, strictly implement financial laws and regulations and other systems, explore the implementation of the accountability system for project quality, and earnestly safeguard the clean image of financial personnel. Regularly disclose the financial revenue and expenditure of the brigade in the form of meeting bulletins and bulletin boards.

Accounting audit rectification report 2 audit rectification report

Director, deputy directors and members:

Entrusted by the District People's Government, I made a 20xx annual audit and rectification report to the 10 meeting of the Standing Committee of the Sixth District People's Congress.

On August 25th this year, the Eighth Session of the Standing Committee of the Sixth District People's Congress heard and considered the audit report on the implementation of district-level budget and other financial revenues and expenditures in 20xx. According to the opinion of "further strengthening audit supervision" put forward by the Standing Committee of the District People's Congress, the district government made timely work arrangements and included audit rectification in the key work of the district government. District leaders demanded that the audit results should focus on closed-loop rectification, establish rules and regulations, and standardize management; It is necessary to further strengthen follow-up inspection and key supervision to ensure that the problems found in the audit are rectified in place; It is necessary to continue to incorporate the implementation of audit rectification into the performance appraisal data of the district to promote it.

In order to promote the rectification of problems left over from history and difficulties in rectification, the district government has formulated and issued the Implementation Plan for Comprehensively Clearing Current Accounts in Minhang District (Fu Min Ban Fa [20xx] 19), Implementation Opinions on Standardizing the Cleaning Work of District-level Administrative Institutions and Street-run Enterprises in Minhang District (Fu Min Ban Fa [20xx] 14) and Administrative Institutions in Minhang District.

All relevant units in the region earnestly adopt audit opinions and suggestions and implement the main responsibility of audit rectification. For the problems revealed in the audit report of the department and the unit, a rectification list can be established according to the problem list; Seriously analyze the problems, find the root causes, take measures, make rectification within a time limit, and disclose the rectification situation to the public in time. Judging from the audit rectification, the audited units have generally completed the rectification work in good condition, and some first-level budget units with more subordinate units pay special attention to the rectification work, such as District SASAC, Minhang Branch of Public Security, District Education Bureau, District Health Planning Commission, Xinzhuang Industrial Zone, Jiangchuan Road Street and other units. The main leaders of each unit have held a rectification work meeting, formulated a rectification work plan, uniformly deployed the rectification work of the units in the system, and supervised the rectification of subordinate units.

In accordance with the deliberation opinions of the Standing Committee of the District People's Congress and the relevant requirements of the district government, the District Audit Bureau further strengthened the follow-up inspection of audit rectification, focused on closed-loop management, and promoted the implementation of rectification. The Completion Form of 20xx Full Coverage Audit Rectification was formulated, and the rectification list was established according to the list of problems completed within the legal time limit, so that the accounts were numbered. On the basis of collecting and checking the relevant information of the audited entity, sorting out, analyzing and summarizing the rectification situation, the district audit bureau further requires it to submit the rectification progress every half month from August to September in 20xx, and conduct another inspection in early October of 20xx/kloc-0. Now some problems that have not been rectified have been handed over to the district government supervision office for further supervision.

Among the 4 1 audit items included in the 20xx Report on Audit of District Budget Implementation and Other Financial Revenue and Expenditure, 207 problems were found, involving 978,588,800 yuan of irregular management funds and 93 non-monetary measurement problems. By the end of September this year, 79 problems had been rectified, involving an amount of 304.622 million yuan, accounting for 38.2% of the total number of problems; There are 1 18 problems that need to be rectified by establishing rules and regulations in the future, involving an amount of 60423 10000 yuan, accounting for 57% of the total number of problems (the number of the above two rectification problems is 197, and the completion rate is 95.2%). There are 10 problems that have been rectified but not completely rectified, involving an amount of 69.7305 million yuan, accounting for 4.8% of the total number of problems.

I. Rectification of District-level Budget Implementation Audit

(A) there are weak links in street budget management. The District Finance Bureau has further strengthened its guidance on street budget management and is revising and improving the street budget management measures.

(B) part of the capital budget management is not refined enough. The District Finance Bureau strengthens communication and docking with the competent departments such as the District Land and Resources Bureau and the District Collection Center to further improve the accuracy and rationality of government fund revenue and expenditure. The District Development and Reform Commission and the District Finance Bureau strengthened the docking with the relevant project authorities and arranged the project budget according to the implementation progress of the government investment plan.

(three) the state-owned operating budget revenue is not transferred to the general public budget in accordance with the prescribed proportion. In 20xx, the District Finance Bureau transferred 6.39 million yuan of public * * * budget funds according to the standards of the Municipal Bureau and 22% of the budget revenue of state-owned assets in that year.

(d) Lack of control over the revenue budget. The District State-owned Assets Supervision and Administration Commission and the District Finance Bureau will strengthen the control over the collection of operating income of state-owned enterprises through auditing and inspection.

(V) The report on adjusting the fiscal revenue and expenditure budget at the district level submitted to the Standing Committee of the Fifth District People's Congress for deliberation did not include the adjustment of the state-owned capital operating budget. The District Finance Bureau promises that any adjustment to the operating budget of state-owned assets from 20xx will be reported to the District People's Congress for deliberation according to the prescribed procedures.

Two, the district department budget implementation audit rectification

I. Rectification of existing problems in budget implementation:

(1) The budget preparation is inaccurate and the adjustment is not timely. The District Housing Management Bureau promised that the adjustment of the budget implementation of special funds in the future will report the budget reduction plan to the finance under the premise of full communication with all responsible units to ensure the orderly and reasonable implementation rate of special budgets. Jiangchuan Road Street carefully analyzed the reasons for the inaccurate budget and low budget implementation rate of some subordinate units, and promised to consider comprehensively and fully when preparing the budget in the future to avoid similar phenomena from happening again. The management committee of Xinzhuang Industrial Zone has revised and improved the assessment method of financial expenditure implementation progress, detailed rules for budget preparation and adjustment, and further standardized the work. Hong Xin Street promised to strengthen financial budget management policy training and whole process management before, during and after the event.

(two) the problem of not spending according to the actual budget. District Disabled Persons' Federation promises to further standardize the allocation of funds in the future, and will no longer allocate and use project funds in the new year. At the end of 20xx, it has been strictly implemented in accordance with the regulations, and there is no increase in expenditure. Since 20xx, the out-of-system labor expenses of its subordinate units are no longer transferred by the District Health Planning Commission, but directly paid by the employer to Guoan Company to ensure the authenticity of the budget expenditure. Jiangchuan Road Street and its subordinate units have used up the suspense account welfare funds or turned them over as required, and promised to pay them truthfully in the future.

(3) The collection of existing capital settlement is not timely. Minhang Branch of the Public Security Bureau has handed over the remaining 6.44 million yuan of Expo funds to the District Finance Bureau. Zizhu Research Institute has turned over 3.83 million yuan of surplus funds such as special funds allocated by the city to the district finance. The District Disabled Persons' Federation has completed the cancellation procedures of relevant documents of two shut-down institutions, and the balance of account funds of 220,900 yuan has been turned over to the district financial special account; District Disabled Persons' Federation has organized 13 townships to submit special funds inspection and rectification reports and balance liquidation reports, and turned over the balance funds of12,306,500 yuan to the district finance. Jiangchuan Road Street collected the accumulated surplus fund of 10,000 employment projects belonging to non-governmental organizations of 2,697,200 yuan into the street finance. The management committee of Xinzhuang Industrial Zone has collected the financial subsidy balance of 7,662,900 yuan from the subsidized unit into the account of the management committee.

Second, whether the problem rectification complies with laws and regulations:

(a) the problem of not implementing government procurement according to regulations. The District Health Planning Commission and its subordinate units promised that in the future, the government procurement procedures will be strictly implemented, procurement will be carried out according to regulations, and the purchase and sale contracts will be signed with suppliers by special personnel, and the prices will be checked by special personnel before procurement.

(two) the problem of failing to turn over the non-tax revenue according to the regulations. The income from fines and confiscations of the District Housing Management Bureau is 6,543,800 yuan, and the interest income and rental income of Hong Xin Street are 6,543,800 yuan1654,380 yuan, which have been turned over to the district finance. Jiangchuan Road Street has signed 33 entrusted lease management agreements with subordinate companies, and the rental income will be turned over to the street according to the agreement in the future. The district urban management bureau promised to strengthen the case review in the future, especially the cross-year related cases, to prevent the recurrence of less fines in cross-year cases.

Third, the rectification of existing problems in financial accounting:

(A) the use and management of official expenditure funds is not standardized. Two cars and license plates purchased by Gumei Community Health Service Center under the District Health Planning Commission in the name of non-governmental organizations have been auctioned, and the auction money has been recorded. Minhang Branch of the Public Security Bureau has suspended the recharge of the fuel card since 20xx 1, and will recharge it as needed in the future, so as to effectively control the capital stock of the main card and avoid idle funds. The district court has suspended the recharge of 20xx oil cards. After the official car reform, the budget will be compiled according to the actual needs of the court, and the remaining funds will be turned over to the district finance. Meilong Community Health Service Center under the District Health Planning Commission will no longer withhold education and training funds from April 20xx, and the incentive fees related to papers will be included in personnel funds in the future.

(2) The problem of not clearing current accounts in time. The District Health Planning Commission is focusing on cleaning up long-term outstanding funds in accordance with the requirements of the Implementation Plan for Comprehensively Clearing Current Accounts in Minhang District. The central hospital has transferred the subsidies received from other units to "other income" and no longer hangs the current account. The district procuratorate cleaned up the balance of cases over the years and set up a subsidiary ledger of cases. According to the unified requirements of the Shanghai Higher People's Court, the district court has introduced electronic telephones for special management.

(3) The problem of irregular accounting. Since July 20xx, the central hospital has merged the account of Gumei Branch into the unified accounting of hospital accounts. Since 20xx, all relevant units have incorporated social security accounts into the management of unit accounting system.

IV. Rectification of problems existing in internal management:

(A) the lack of standardized fund management. From June 20xx to February, 65438, cash account books were set up in swimming pools under the District Sports Bureau, and measures for cash management of units were formulated. Hong Xin Street strengthened cash management, established a regular inventory system, and accounted for the short payment of 65,438+200,000 yuan according to regulations. The District Housing Authority has formulated the financial management regulations of the Bureau and taken measures to put the internal control system in place. The cash balance of the district housing and land expropriation center has been turned over to the district finance.

(B) The problem of imperfect management of physical assets. In 20xx, the District Health Planning Commission asked the Cancer Hospital and the Fifth People's Hospital to gradually sign a purchase agreement, and a special person would regularly check the outpatient pharmacy to verify the inventory, so as to supervise the re-inspection. Idle assets of Zizhu Research Institute have been checked and effectively utilized, and some asset users are required to report their asset usage regularly.

(3) Weak management of housing assets. The Central Hospital, the Fifth People's Hospital and Wujing Hospital are focusing on cleaning up unlicensed real estate and real estate rental in accordance with the Work Plan for Checking the Management and Use of Housing Assets in Minhang District Administrative Institutions. The Fifth People's Hospital 1 The demolished houses have been accounted for. Gumei Community Health Center re-signed a real estate lease agreement to standardize management.

(d) Inadequate supervision of foreign investment. The Central Hospital and the Fifth People's Hospital are focusing on cleaning up the situation of investment enterprises and steadily promoting this work in accordance with the work requirements of the Implementation Opinions of Minhang District-level Administrative Institutions and Street-run Enterprises. In 20xx 10, the central hospital recovered its private enterprise, Junlian Nursing Home 1526900 yuan, and adjusted its accounts.

Iii. Audit rectification of government investment projects

(a) does not meet the construction procedures. Each construction unit promises to further strengthen management in the future, and standardize the project construction procedures in strict accordance with the provisions of the Measures for the Administration of Construction Permit of Construction Projects.

(2) The problem of inadequate fund management. All construction units have settled accounts with relevant units according to the verified project price after reduction, saving 2,944,700 yuan of project cost funds. Pre-paid funds of 2,273,600 yuan for all-in expenses of land acquisition and demolition in the early stage have been adjusted according to regulations. The excessive demolition cost of 77.4365 million yuan has been rectified accordingly: the compensation fee outside the red line and the management fee of the construction unit involved have been adjusted; The city investment company has settled the relocation expenses and land renewal fees involved in repeated declarations at the audited price after reduction; The compensation for land acquisition that has not been assessed and paid in advance is temporarily reduced, and will be settled according to the facts after the relevant work is completed.

(3) The problem of irregular construction management. If the total investment of a construction project exceeds the budgetary estimate and needs to be adjusted, it has been reported to the relevant departments in accordance with the regulations, and the budgetary estimate adjustment procedures have been handled. All relevant units promise to strengthen the implementation of the contract management system in the future to ensure that the project contract signing is standardized and reasonable; Strictly manage the engineering data, and urge the supervision unit to strengthen the inspection and audit of the engineering data to ensure the authenticity, legality and effectiveness of the data.

Four, special funds audit and investigation of rectification

(1) The problems reflected in the audit investigation of revitalizing the financial stock funds in this area in 20xx. On the basis of forwarding documents and holding special training meetings, the District Finance Bureau will continue to strengthen the business guidance for towns (streets and Xinzhuang Industrial Zone), so that towns (streets and Xinzhuang Industrial Zone) will treat this work seriously and carefully, and the statistical caliber of stock funds will be further accurate, so as to do a good job in revitalizing stock funds.

(2) The problems reflected in the performance audit survey of the use and management of special funds for universal swimming education in the third grade of primary schools in the year of 20xx by the District Education Bureau. The District Education Bureau and the District Sports Bureau revised and improved the methods for the use of swimming training funds. The district sports bureau issued a notice requesting all venues to rectify. The Swimming Association promises to add 6-8 professionals to the original 10 inspectors to conduct full coverage inspection, conduct third-party evaluation on the trainees being trained at the moment, and pay more attention to the application of inspection results.

(3) Problems reflected in the audit investigation on the implementation of clean energy substitution for coal-fired boilers in the whole region. The District Economic Commission recalculates the subsidy funds according to the relevant standards, changes the subsidy application materials and reports them to the Municipal Substitution Office, which will re-examine and subsidize the relevant units according to the accurate amount.

(4) Problems reflected in the follow-up audit of urban affordable housing projects in this area in 20xx years. For individual projects with irregular construction procedures, after obtaining the construction permit, the supervision organization under the District Construction Management Committee (the former Construction Management Office) entrusts a third-party testing organization to conduct testing, and then resumes work after passing the testing. District Construction Committee requires engineering supervision units and supervision engineers to supervise construction projects in accordance with the requirements of engineering supervision specifications. At present, various constructions have been completed, and relevant materials have been sent to relevant departments for filing.

Verb (abbreviation of verb) Audit and rectification of annual profit and loss of assets and liabilities of regional enterprises

(1) Not paying part of the funds as required. Xinzhuang Industrial Zone Corporation promises to pay the compensation for demolition in strict accordance with relevant laws and regulations in the future; In terms of donation, it should be strictly implemented in accordance with the relevant provisions of SASAC on donation. Since 20xx, affiliated airlines have stopped providing financial support to enterprises in the park for 20xx. Although the online fraud case of the affiliated East Wing Company has been detected, it has caused great economic losses to the company. Xinzhuang Industrial Zone dealt with the people involved and concentrated on legal education.

(B) the lack of housing sales pricing basis, the use of management is not standardized. The remaining four unsold relocated houses entrusted by Xinzhuang Industrial Zone Corporation to Xincheng Real Estate have stopped selling and will be handled after re-evaluation. As of August 14, 20xx, Xincheng Real Estate has completed the first settlement of the sold house price and paid 26,634,900 yuan to Xinzhuang Industrial Zone Corporation. Xinzhuang Industrial Zone has asked SASAC for instructions on entrusting Shenshen Real Estate to sell real estate as an important matter, asking Shenshen Real Estate to be exempted from charging 2% of the total real estate sales agency fee, agreeing that Shenshen Real Estate should pay the sales commission according to the sales agreement signed with the third party, and both parties will enter the settlement procedure immediately after the matter is confirmed. Xinzhuang Industrial Zone Corporation has taken measures to solve the current situation of vacant houses, regularly inspect vacant houses, and implement daily inspections of vacant houses by personnel; It is required to rent vacant houses and revitalize assets while preventing other households or properties from occupying them without authorization. The intermediary agency arranged by SASAC in the district has evaluated two properties of Minxin Company that know about debt repayment, and is currently making reconciliation.

(3) The problem of irregular official car expenditure. Asset Management Group Co., Ltd. and Chen Xing Co., Ltd. have jointly found out the real situation of vehicle maintenance costs, and reported them to the Commission for Discipline Inspection of the Group Company for handling according to the actual situation. The repair expenses incurred by non-company vehicles have been recovered, admonishing conversations have been held with relevant personnel, and disciplinary actions have been taken against company team members and the masses have reminded them. Both Xinhongqiao International Medical Center and Hong Xin Medical Technology Center promise not to renew the lease contract after it expires.

(D) Enterprise accounting information distortion. Minxin Company, after consulting SASAC in our district, has entrusted an accounting firm to verify the false assets of it and its subsidiaries, and is now reporting for write-off step by step. Problems such as loss of income and direct offset of income against expenses shall be dealt with at the same time as the false assets written off. Shanghai Dongjing Clothing Co., Ltd., a subsidiary of Shanghai Dongjing Clothing Co., Ltd., has made reconciliation.

(V) Poor implementation of the bank account and large-sum fund management system. By the end of August of 20xx, Xinzhuang Industrial Zone Company had closed three special accounts according to the rectification plan. At present, there are still 2 1 bank accounts, and the plan is drawn up as district SASAC, and the accounts will be cleared after the approval of district SASAC. The head office of Xinzhuang Industrial Zone has established a large-sum fund management system, and the use of large-sum funds is discussed at the quarterly "three majors and one big" meeting.

(VI) Weak management of some engineering projects. On behalf of the New Hongqiao International Medical Center, the evaluation of some projects has been completed, and it has entered the preparation procedure of financial final accounts for project completion. As of September, 20xx, 15, the real estate management company has completed the preparation of final accounts and financial statements for the 2 1 historical project. Xinzhuang Industrial Zone Company will further negotiate with the district finance 20xx years ago, and the final financial statements will be prepared in time for the projects completed after 20xx years. Xinzhuang Industrial Zone Company promises that in the future, all relevant departments of the company will establish the operation process of project accounting, final accounts of financial completion and regular project carry-over. Starting from 20xx, newly started projects will strengthen basic project management and establish a closed-loop management system from project establishment to project completion.

Audit rectification is an important procedure of audit work and the final reflection of audit quality. Under the new normal, audit rectification has developed from simple error detection and correction to macro-monitoring of the scientific nature of economic decision-making, the soundness and effectiveness of institutional mechanisms. Whether the audit rectification can be finally implemented is the most important link. To establish an audit law enforcement supervision system, the audit department should establish an audit rectification supervision mechanism with the government supervision office and the discipline inspection and supervision department, formulate an accountability system for audit rectification, and instruct all relevant units to complete the rectification work and realize the closed-loop management of rectification.

Please consider the above report.