Journalism

Dalian tax planning company reminds you to know these things in the annual audit!

2021-11-16

Reading guide

There are many kinds of audit, but some of them need to be carried out in a specific period of time.And the purpose of audit is also very clear, to check whether the profits and losses of enterprises are true, whether there is loss of assets and other issues.

Today, Dalian tax planning company will take you to explore the annual audit of those things you need to know~


The annual audit refers to the audit conducted by the audit institution on the accounting data such as vouchers, accounts, statements and the economic activities reflected by the auditee at the end of the accounting year.Usually, the annual audit is from March to June every year.So to this time, enterprises should pay attention to Oh!



What enterprises need to do audit report in general?


1. One person limited liability company (i.e. natural person sole proprietorship or private limited liability company);
2. Foreign funded enterprises;
3. A listed company limited by shares;
4. Companies engaged in finance, securities and futures;
5. Enterprises with long-term debts or losses;
6. Companies engaged in insurance, venture capital, capital verification, evaluation, guarantee, real estate brokerage, entry-exit intermediary, enterprise registration agent;
7. A company whose registered capital is paid by instalments and has not been paid in full;
8. A company that has falsely reported its registered assets, made false capital contribution, or withdrawn its capital within three years.

What data should be prepared for the annual audit of enterprises?


1. Articles of Association;
2. Balance sheet;
3. Income statement;
4. The account balance table is summarized to the end level subjects from January to December;
5. Business license;
6. Value added tax rate, enterprise income tax rate and urban construction tax rate.

Why does the country need annual audit? What are the practical uses of the annual audit report?


Generally, the annual audit report is generally applicable to the annual inspection of industry and commerce, enterprise bidding, and shareholders' understanding of the company's operation.
1. It can reflect the actual operation of the company and the problems of asset surplus.Shareholders and management personnel of the company can check their own company's profit and actual operation and development status according to the audit report.
2. The annual audit can reflect whether there are negative assets, cash flow ratio, fixed assets ratio and other matters in the financial situation of the company. Therefore, the enterprise managers can make decisions on the future development of the enterprise and whether it needs to be adjusted according to the annual audit report.
3. The annual audit report will also be accompanied by professional audit opinions, which have guiding significance for enterprises to achieve standardized and orderly operation and development, and enterprises can take it as a reference.
Therefore, for the normal operation and development of the enterprise, it should pay attention to and understand the annual audit related matters, and promote the annual audit work according to the requirements.
Have you learned about the annual audit?Pay attention to Dalian tax planning company Huacai accountant takes you to learn finance and taxation knowledge


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