The cooling-off period of enterprise financial audit needs to meet the following three conditions:
After the partner ceased to be the main partner, the public interest entity issued audited financial statements.
The audited financial statements issued by public interest entities cover no less than 12 months.
When auditing the published and audited financial statements, the partner is no longer a member of the project team.
The definition of enterprise financial audit: refers to the auditing organ auditing and supervising the truthfulness, legality and benefits of the assets, liabilities, profits and losses of state-owned enterprises (including state-owned holding enterprises) according to the Audit Law of People's Republic of China (PRC) (hereinafter referred to as the Audit Law) and its implementing regulations and the procedures and methods stipulated by the national enterprise financial auditing standards, making an objective and fair evaluation of the accounting information reflected in the audited enterprise's accounting statements according to law, forming an audit report and issuing audit opinions and decisions. Its purpose is to expose and reflect the real situation of enterprise assets, liabilities and profits and losses, investigate and deal with all kinds of illegal problems in enterprise financial revenue and expenditure, safeguard the rights and interests of state owners, promote the building of a clean government, prevent the loss of state-owned assets, and strengthen the service for the government's macro-control.
The objectives of financial audit:
Authenticity refers to the fact that the matters reflected in the statement really exist, the related business really happens in a specific accounting period, and it is consistent with the account records, and there is no imaginary balance of assets and liabilities, income and expenses, etc.
Integrity, refers to the specific? What happened during the accounting period? Accounting items are recorded in the relevant account books and kept in? Is there any omission or concealment in the accounting statements? Economic business and accounting matters, no off-balance sheet assets.
Legitimacy means that the structure, items, contents, preparation procedures and methods of the report conform to? Accounting standards for business enterprises and other relevant national financial and accounting laws and regulations. Inventory valuation? Depreciation of fixed assets? What are the changes in the methods of cost calculation, sales confirmation, investment and report consolidation? Finance and taxation? Approved by the department, there is no violation after adjustment.
Accuracy refers to the accurate analysis, summary and reflection of all items in the report. In the accounting statements.
Fairness refers to the preparation of statements in? The choice of accounting treatment methods is consistent from beginning to end, but various? Between accounting statements, between report items, between current report and previous report? The figures of the cross-check relationship are consistent.
Expression and revelation, reference? Accounting items in the balance sheet? Income statement and? Is it properly classified, described and disclosed in the cash flow statement, and is it for the report users or? What can't be disclosed in the accounting statements? Fully disclosed in the notes to the accounting statements.