Chapter 29 Chapter 29 Audit Management

1. Internal audit management system The first general rule. In order to strengthen the company's internal audit supervision and make the audit work institutionalized and legalized, these measures are formulated in accordance with the national audit regulations and the actual situation. Article 2 Audit institutions and personnel. 1. The internal audit organization and personnel plans include: (1) Set up an audit department with a number of full-time personnel. (2) Affiliated Finance Department with full-time auditors. 2. According to the development plan, the company has gradually formed a multi-level and multi-functional audit supervision system.

Article 3 Internal auditors shall have certain political qualities, professional audit titles, professional knowledge and audit experience. Article 4 Internal auditors must audit in accordance with the law, be loyal to their duties, adhere to principles, be objective and fair, and be honest and honest in their duties, and must not abuse their powers, engage in malpractice for personal gain, or neglect their duties.The company should reward and punish the audit staff. Article 5 Internal auditors shall carry out their work in accordance with audit procedures, and shall keep confidential the audit matters and shall not disclose them without approval.

Article 6 Internal auditors shall exercise their functions and powers in accordance with the law and shall be protected by law, and no department or individual shall obstruct or retaliate against them. Article 7 Audit object. 1. Various functional departments and employees of the company. 2. The company's wholly-owned subsidiaries, branches, and holding companies. 3. Personnel stationed in the company's shareholding enterprises. 4. Other items and personnel that the general manager thinks need to be inspected. Article 8 Scope of Internal Audit. 1. Economic activities related to financial revenue and expenditure.

2. Execution and settlement of financial plans. 3. The use, management and value preservation and appreciation of the company's assets. 4. The authenticity and legitimacy of budget and final accounts of infrastructure projects. 5. Implementation of national financial laws and regulations. 6. The economic responsibility of the company's leaders leaving office. 7. Management activities, administrative activities. 8. Other identification matters. Article 9 Internal Audit Basis. 1. National laws, regulations and policies. 2. Company rules and regulations. 3. The company's operating policies, plans, and goals.

4. Other relevant standards. Article 10 Types of Audit. Internal audit of the company includes: 1. Financial revenue and expenditure audit.Supervise and inspect the legitimacy and authenticity of the audited entity's financial income. 2. Project audit.Audit and investigate the violation of the company's economic discipline by the audited units and personnel. 3. Special audit.include: (1) Management audit.Audit the efficiency of the management activities of the audited unit. (2) Benefit audit.On the basis of financial revenue and expenditure audit, audit the effectiveness and rationality of its economic activities.

(3) tenure audit.Audit the performance of duties by the person in charge of the audited unit during his term of office. (4) Audit investigation.Conduct special surveys on common problems in the company. Article 11 The company's internal audit method. 1. Submit (delivery) for audit.Upon receipt of the audit notice, the audited unit shall send the relevant materials to the audit institution for audit inspection within the specified time. 2. On-site audit.Auditors go to the audited unit to conduct audits, and the latter provides the necessary working and living conditions. Article 12 The content of internal audit includes:

1. Financial plan and budget implementation and final accounts. 2. Project approval, source of funds, budget, final accounts, construction start and completion audit of fixed asset investment projects. 3. Asset management. 4. The authenticity, legitimacy and effectiveness of operating results and financial revenue and expenditure. 5. The soundness, rigor and effectiveness of the internal control system. 6. Signing of important economic contracts and contracts. 7. Auditing of departure of leaders of various departments and subordinate enterprises. 8. Investment funds, property use and effects of joint ventures, joint ventures, cooperative enterprises and projects.

9. Cooperate with the national audit agency and audit (accounting) firm to audit the relevant departments of the company. 10. Other assigned audit matters. 11. Submit audit work plans, reports, statistical reports and other materials to the general manager's office and audit institutions. Article 13 Main functions and powers of internal audit. Internal Audit exercises the following functions and powers: 1. Convening audit work meetings of the company, departments and subordinate enterprises. 2. Participate in the feasibility demonstration of major economic decisions or the pre-audit of the feasibility report.

3. The audited unit is required to provide plans, budgets, final accounts, contracts and agreements, accounting vouchers, account books and other documents in a timely manner. 4. Check the vouchers, account books, statements and assets of the audited unit. 5. For the investigation of relevant matters, it has the right to require relevant units and individuals to provide proof materials. 6. Put forward suggestions for improving management and improving efficiency. 7. Put forward corrective opinions on violations of financial laws and regulations. 8. Suggestions on the accountability of those who have seriously violated financial regulations and caused serious losses and waste.

9. Report to the general manager, the board of directors, and the board of supervisors in a timely manner on major problems found in the audit work. 10. For those who obstruct and sabotage the audit work and refuse to provide information, they have the right to make suggestions to the general manager, take necessary measures, and hold relevant personnel accountable. 11. Participate in the formulation and revision of relevant rules and regulations. Article 14 Internal audit work procedures. 1. Formulate annual audit work plan. At the beginning of the year, the audit department should determine the annual audit work plan according to the deployment of the superior audit department and the company's specific situation, and submit it to the general manager for approval before implementation, and submit it to the audit agency when necessary.

2. Identify audit objects and formulate plans. According to the approved annual audit work plan, combined with the specific situation, determine the audit object and designate the project leader.On the basis of a preliminary understanding of the audited unit's production and operation, financial revenue and expenditure, etc., the project leader prepares the project audit plan and determines the specific audit time, scope and audit method. 3. Issue audit notice. Notify the audited unit of the scope, content, method, time, requirements and other matters of the audit, and notify the audited unit to provide necessary working conditions. 4. Implement audit. Auditors can take measures such as reviewing vouchers, accounts, documents, and materials, checking cash and physical objects, and investigating and collecting evidence from relevant units and personnel. 5. Audit records. During the audit, the working papers must be prepared to record the audit process, all kinds of circumstantial evidence materials are complete, and the investigation records should be made and signed and stamped by relevant personnel. 6. Dispute handling. If there is any dispute during the audit, it should be truthfully reported to the leader. It must be based on the law and provide solutions based on facts, and avoid subjectivity and arbitrariness. 7. Present the audit report. After the audit, the audit team should conduct a comprehensive analysis and write an audit report after exchanging opinions with the audited unit. (1) Its content includes audit scope, content and problems found, evaluation and conclusions, handling opinions and suggestions. (2) The audit report must be accompanied by supporting materials and relevant information.The end of each audit work shall not exceed × days to submit an audit report. (3) Requirements for audit report: ①The facts are clear. ② The data is true. ③ There is evidence in accordance with the law. ④ The suggestion is appropriate. 8. Issue the review and processing decision. The audit report shall be submitted to the general manager of the company for approval and approval, the audit conclusion and handling decision shall be made, and the audited unit shall be notified for implementation. 9. Review. If the audited unit has any objection to the audit decision and conclusion, it should submit a written review application to the company within × days, and with the approval of the general manager, organize the review and designate the composition of the review team.The re-examination team should conduct a re-examination within × days, and if any concealment, omission, or mis-examination is found during the re-examination, the audit conclusion should be made again.During the re-examination period, the original audit conclusions and decisions will be carried out as usual.The re-examination conclusions and decisions of the re-examination team are final and must be implemented by the audited unit. 10. The audited unit must implement the audit report instructed by the general manager, and the audit department must report the implementation results to the general manager within a certain period of time. 11. Establish audit files.For each audit matter, audit files must be established in accordance with the requirements for inspection, and shall not be destroyed without approval. Article 15 Matters needing attention in auditing. 1. Before the audit, the audit notice signed by the general manager and the authorized audit notice should be presented to the audited unit. 2. The decision on audit treatment shall be approved and issued by the general manager. 3. During the reconsideration period, the original audit conclusions and decisions must be implemented as usual. 4. Submit the audit report on major events to the board of directors and the board of supervisors for record. 5. If problems are found during the audit process, they can report to the company at any time and stop them in time. Article 16 Audit file system. The audit department should establish and improve the audit file management system. Article 17 Scope of audit file management. 1. Audit notice and audit plan. 2. Audit report and its attachments. 3. Audit records, audit working papers and audit evidence. 4. Written documents reflecting the business activities of the audited units and individuals. 5. General manager's instructions, approvals and opinions on audit matters or audit reports. 6. Audit processing decision and implementation report. 7. Appeal and application review report. 8. Information on review and follow-up audit. 9. Others that should be kept. Article 18 The management of audit files shall refer to the methods of company file management and confidentiality management. Article 19 Rewards. The auditors put forward various incentive suggestions to the general manager for the law-abiding and effective behavior of the personnel of the audited unit. Article 20 Punishment. Auditors will put forward various punishment suggestions to the general manager for units and individuals with one of the following behaviors according to the seriousness of the circumstances. 1. Refusal to provide relevant documents, vouchers, account statements, materials and supporting materials. 2. Obstructing auditors from exercising their powers, resisting or undermining supervision and inspection. 3. False, conceal the truth. 4. Refusing to implement audit conclusions and decisions. 5. Retaliation against auditors or whistleblowers. 6. Using power to seek personal gain. 7. Falsification, favoritism and fraud. 8. Dereliction of duty, causing heavy losses to the company. 9. Leaking company secrets. Article 21 If the above-mentioned acts in the auditing process constitute a crime, it shall be submitted to the judiciary to investigate criminal responsibility according to law. Article 22 Supplementary Provisions. 1. This system is formulated by the Audit Department and is responsible for revision and interpretation. 2. This system will come into effect on the date of promulgation after being approved by the general manager. 2. Internal Accounting Audit Rules Article 1 When reviewing or inspecting accounting vouchers, the following items should be noted: 1. For each transaction, whether the subpoena is filled out according to the regulations, and if there is a backlog or after-the-fact, the reason should be found out. 2. Whether there is any misuse of accounting subjects, subheadings, and details, whether the summary is appropriate, whether there are omissions, errors, and whether the calculation of various figures is correct. 3. Whether the transfer is reasonable, and whether the numbers of the borrower and creditor match. 4. Whether the stamp number and other procedures to be affixed are complete, and whether the signatures and seals of relevant personnel are complete. 5. Whether the original documents attached to the subpoena are in compliance with regulations, complete and authentic, and whether the procedures are complete. 6. Whether the subpoena numbers are consistent, whether there are renumbered or missing numbers, and whether the binding is complete. 7. Whether the storage method and location of the subpoena are appropriate, and whether it has been registered in the diary or daily meter. 8. Whether the access and dismantling of subpoenas are handled in accordance with the prescribed procedures. Article 2 When checking the account books, attention should be paid to the following items: 1. Whether the records in various account books are consistent with the subpoena.Those who should be reviewed have been reviewed, and the accounts that should be recorded every day have been recorded on the same day. 2. Whether the total amount of receipts and payments in the cash receipts and payments diary is consistent with the amount of receipts and payments on the current day in the inventory table. 3. Whether the sum of each account or sub-item in the sub-ledger of each subject or the sum of the outstanding transactions is equal to the balance of each subject in the general ledger, and whether it is checked on a daily or regular basis.Whether the balance of the relative account is consistent, and whether there is any missing transfer phenomenon. 4. Whether the procedures for correcting, crossing, carrying forward, and landing pages of various account book records are handled in accordance with the regulations, and whether the blank account pages that are misrepresented are written off with a "X"-shaped red line, and the bookkeeper and the chief accountant Personnel stamped at "×" to prove. 5. Whether various account books are enabled, handed over, and detailed accounts compiled, whether they are complete, and sent to the tax collection agency for registration. 6. Whether the various account books have been revised by themselves after approval. 7. Whether the numbering and storage of loose-leaf account pages are handled in accordance with the prescribed procedures, and whether there are missing numbers in the bound book. 8. Unused blank account pages in the old account books, whether they are crossed out or stamped with "blank void" stamped for cancellation. 9. Whether the storage methods and places of various account books are appropriate, whether the memorandum book has been registered; whether the destruction of account books is handled according to the prescribed time limit and procedures. Article 3 When inspecting inventory, the following items must be paid attention to. 1. Check the cash in stock or check it whenever you arrive. If it is before business hours, it should be checked according to the amount of today's inventory contained in the previous day's inventory. If it is after business hours, it should be checked according to the amount of cash and bank deposits in the cash book today. If it is within business hours, the current day's income and expenditure check point should be added or subtracted according to the amount of today's inventory in the previous day's cash book.Whether the amount issued by the check is consistent with the bank deposit account card, whether the blank unused checks are complete, and whether the invalid part has been cancelled. 2. Whether the cash is stored in the warehouse, if it is stored elsewhere, the reason should be found out immediately. 3. Is there any phenomenon that the cash on hand is offset by documents? 4. Collection of unexpired bills and other relevant inventory properties should be checked at the same time, and relevant accounts, vouchers and documents must be checked. 5. In addition to checking the number of inventory and checking the account books, the inspection of the inventory should also pay attention to whether the handling method and storage area are proper, and whether the types of currency coupons are distinguished. 6. The control department of the treasury key, built-in lock and password table, the opening of the treasury door, the safety of the treasury, and the location of the treasury are properly handled, and strictly handled. 7. Whether the receipts for remittances sent back are properly kept, and whether there are remittances that have not been settled for many days. 8. For internal current accounts, whether to fill in the unresolved account details on a monthly basis, and check whether the bills are kept in order. 9. Whether the internal transactions or current accounts of other counties and cities are checked frequently. 10. Whether the records in the business day report are consistent with the bank deposits. 11. When checking various working capital and reserve funds of county and city units, attention should be paid to whether the limit is appropriate.Whether there is a record of sporadic payment, the total amount of cash deposited and untransferred documents, whether it is consistent with the working capital and reserve fund, whether there is any improper advance payment or sporadic payment or requisition case that has been paid but has not been delivered for a long time. Article 4 When checking the report form, the following items should be noted: 1. Whether various reports are compiled and delivered according to the prescribed time limit and number of copies, and whether there are any omissions. 2. Whether the contents of various reports are consistent with the records in the account books. 3. Whether the calculation of numbers is correct and whether the signatures and seals are complete. 4. Whether the report number and binding are complete and in compliance with the regulations. 5. Whether the method of saving the report and the place where it is placed are appropriate. Article 5 Supplementary Provisions. 1. This system is formulated by the Audit Department and is responsible for revision and interpretation. 2. This system will come into effect on the date of promulgation after being approved by the general manager. The first asset audit process. 1. Monetary fund audit (1) Audit objectives Verify the existence and integrity of the balance of monetary funds and the legitimacy of the receipt and payment business. (2) Internal control system test Investigate and understand the internal control system of currency funds Check and issue check registers and issue check stubs Spot check fund receipt and payment vouchers Verify income currency fund receipts Check journals, spot check bank deposit reconciliation tables and inventory cash inventory checks for incompatibilities Duty division check currency Fund receipt and payment voucher management and evaluation of the internal control system of monetary funds. (3) Substantive review ①Inventory cash review First of all, the cashier puts all the cash into the safe for temporary storage, and asks the cashier to enter all the vouchers into the account, check out the cash journal balance of the day, and fill in the "Cash Cashier Report".Cash is counted and recorded in the presence of accounting supervisors and internal auditors.Fill out the "Inventory Cash Counting Form", which is signed by the cashier and accountants as the audit working paper.The inventory cash count table should reflect the actual inventory cash count, the cash journal balance of the day, and whether the account is consistent with the facts, that is, whether there is any overflow or shortage. ②Examination of cash receipt and payment business Spot check the cash journal records, at least spot check the cash journals for 1 to 2 months, and review the original vouchers. ③Examination of bank deposits Review bank deposit journal records, verify the deadline for bank deposit receipts and payments, and check the book balance of bank deposits randomly. 2. Inventory audit (1) Audit objectives Verify the existence, integrity, ownership, correctness of valuation, legality of purchase and sale, and correctness of classification of the inventory. (2) Internal control system test Investigate and understand the internal control system of the enterprise's inventory. Spot check some procurement business documents, track its business system, spot check some inventory outbound business, track its business processing system, review the inventory management system, spot check inventory records, and evaluate the inventory internal control system. (3) Substantive review ① Examination of materials Review of material procurement: review the order contract, review the acceptance and storage of materials, review the material purchase cost, check whether the components of the purchase cost are correct, whether the distribution ratio of the purchase cost is reasonable, whether the purchase cost is legal and correct, and whether the calculation method of the purchase cost is correct Review materials in transit and review the accounting treatment of material purchases. ②Inventory material review Inventory material is counted, scheduled on or close to checkout date. ③Examination of material delivery For the materials used for production, the production plan should be verified, and the valuation of the materials sent should be checked to expose fraudulent behavior. 3. Accounts receivable audit (1) Audit objectives Verify the existence and correctness of accounts receivable, the legitimacy of sales returns, allowances and discounts, the correctness of deadlines, and the authenticity of bad debt losses. (2) Internal control system test Investigate, understand and describe the internal control system of accounts receivable, check the division of incompatible responsibilities, verify the rationality of the end-of-period balance, spot-check the customer aging analysis table, review the rationality of sales discounts and collections, review the book records of bad debt losses and corresponding procedures Evaluation of Accounts Receivable Internal Control System (3) Substantive review ①Review of accounts receivable Obtain the details of accounts receivable Issue confirmation of accounts receivable Analysis of confirmation letters and accounts receivable balance Obtain or prepare accounts receivable aging analysis table to determine the realizable value of accounts receivable Review the withdrawal of bad debt reserves with use. ②Review of notes receivable Obtain bills receivable analysis table Check inventory bills receivable Inquire about bills receivable Review the occurrence and recovery of bills receivable Review and analyze bill discounting Evaluate the cashability of bills receivable. 4. Audit of fixed assets (1) Audit objectives Verify the existence, completeness, correctness of classification, attribution of ownership, correctness of valuation, selection of depreciation method and correctness of calculation of fixed assets. (2) Internal control system test In-depth understanding of the internal control system of fixed assets Verification of new procedures for fixed assets Verification of retirement procedures for fixed assets Sampling inspection of fixed asset acceptance reports Checking the setting of fixed asset accounts and cards Evaluating the internal control system of fixed assets. (3) Substantive review ①Review of the recorded value of fixed assets. ②Review of increase and decrease of fixed assets. ③Review of depreciation of fixed assets. ④ Review of fixed assets balance. ⑤ Review of construction in progress. The second revenue, cost and expense audit process. 1. Main business income audit (1) Audit objectives Verify the authenticity of the main business income, the rationality of the classification, and the correctness of the accounting treatment. (2) Testing of internal control system Understand and describe the internal control system. Test the sales plan. Review the sales contract. Execute the job responsibilities. Test the sales system. Execute the internal control system for evaluating the main business income. (3) Substantive review ①Analyze and check the change trend of main business income. Compare the company's annual main business income with the annual plan to understand the degree of plan completion, and understand its change trend compared with the previous year.Further determine the scope of the review based on the abnormal phenomena that exist, so as to find out whether there is any phenomenon of intentional concealment or inflated profits. ② Verify the authenticity of main business income. Ask for the stub of the product delivery form, the copy of the sales invoice and the related sub-accounts, check and review a certain number of product delivery notes, the copies of the sales invoices, the settlement vouchers, and the related sub-accounts, and determine the realization of the sales revenue according to the production operation and settlement method . ③ Check the correctness of accounting treatment of main business income. Examination of invoices and sales contracts Review invoices and sales contracts, and take key spot checks.Check whether the calculation of sales revenue is correct. Review the selection of different methods according to the settlement method and compare with the relevant accounts to find out whether the amount of income entered into the account is correct.The deadline for verifying the main business income can generally be checked and verified by checking and verifying the relevant income records one week before and after the settlement date, checking the relevant invoices, waybills and other documents, and confirming whether the income deadline is correct. ④ Examination of sales returns, allowances and discounts. Examination of return of sales The rationality of return of sales The compliance of return approval procedures The correctness of return accounting treatment. Review of discounts and rebates The rationality of discounts and rebates Discounts and rebates offset the current sales revenue, thereby affecting profits. Therefore, discounts and rebates should comply with the company's relevant regulations, and abnormal situations should be reviewed.Authenticity of discounts and discounts Discounts and discounts must be approved by the person in charge of the sales department, and routine procedures must be followed. 2. Product cost audit (1) Audit objectives Verify the authenticity and compliance of cost formation, the correctness of cost accounting treatment, and the correctness of calculation. (2) Testing of internal control system Investigate Understanding and describing product cost internal control system Review product cost plan Review product cost management accountability implementation Review cost basis work Evaluate product cost internal control system. (3) Substantive review ① Review of product cost and expenditure range compliance. ② Review of direct material costs. Review of direct material consumption Review of direct material pricing Review of direct material cost allocation. ③ Review of direct labor costs. Review the authenticity of direct labor expenses Review the correctness of wage settlement Review the correctness of wage distribution Review the correctness of the calculation and distribution of employee welfare expenses Review the correctness of direct labor expenses account processing. ④The authenticity of manufacturing costs. Review the authenticity of manufacturing expenses, review the compliance of manufacturing overhead items, and review the correctness of manufacturing expense accounting. ⑤ Review of auxiliary production costs. Review the collection of auxiliary production expenses and review the distribution of auxiliary production expenses. ⑥ Review of product cost. Review the WIP balance and review the WIP pricing method. ⑦Review of finished product cost. Review finished product quantities Review product cost calculations. 3. Cost audit (1) Audit objectives Verify the compliance and correctness of expense classification, the rationality of expenses, and the correctness of accounting treatment. (2) Testing of internal control system Understand and describe the cost internal control system Request and review the cost plan, budget and execution situation Extract relevant vouchers, check the expense approval procedures, check the expense account setting, registration and voucher storage, and evaluate the cost internal control system. (3) Substantive review Analyze the trend of changes in major expenses Review the authenticity and compliance of expenses Expenditure deadlines during the verification period Review the correctness of expense accounting. The third profit audit process. 1. Audit objectives Verify the authenticity, legitimacy and correctness of accounting treatment of profit formation. 2. Testing of internal control system Understand and describe the internal control system of profit Review the profit plan Review the implementation of the post responsibility system Check the accounting treatment procedures Evaluate the profit internal control system. 3. Substantive review (1) Review of product sales profit Review the compliance of product sales profits The product sales content should comply with the regulations of the enterprise's financial system, strictly distinguish the boundaries from other business profits, and the calculation method should comply with the regulations. Review the authenticity of product sales profit items and the correctness of accounting treatment ①Whether the pricing of product sales costs is correct: review the "finished product sub-ledger", "delivered commodity sub-ledger", "consignment sales sub-ledger", etc.Check whether the pricing method used is consistent. When using planned costing, attention should be paid to whether the difference in product cost should be paid when the cost is carried forward while the sold products are carried forward. ②Whether the carry-forward of sales cost conforms to the matching principle? Review the "Product Sales Cost Subsidiary Account" and check it with the "Product Subsidiary Account", "Send Commodity Subsidiary Account", and "Consignment Sales Commodity Subsidiary Account" to check the realization of sales income and The consistency of product varieties, quantities, specifications and entry time of the cost of sales carried forward to confirm whether the principle of matching income, costs, and expenses is followed. If there is a phenomenon of more transfers and less transfers of costs, the scope of audit should be expanded. (2) Review of other sales profits ① Examination of material sales revenue Review the legality of material sales, review the compliance of material sales procedures, and review the correctness of material sales accounting treatment. ② Examination of income from technology transfer Check whether the technology transfer parties have signed a contract and whether it has been notarized. Check whether the technology products transferred by the enterprise have been confirmed by the relevant state agencies. Check whether the technology transfer income is true, and whether the costs and expenses are true. ③Review of rental income of fixed assets Check whether the fixed asset leasing business has complete approval procedures, whether there is a contract, check whether there is a special person in charge of the fixed asset leasing business, manage and check whether the fixed asset leasing charges are reasonable, whether the rental income is timely and fully recorded, and review the implementation of the fixed asset leasing contract . ④ Review the authenticity of other business expenses ⑤Review the correctness of accounting treatment of other business expenses (3) Review of net investment income Examine the authenticity of investment income and examine the correctness of accounting treatment for investment income. (4) Review of non-operating income and expenditure ①Examination of non-operating income Review the legitimacy of non-operating income, review the correctness of the amount of non-operating income, and review the correctness of the accounting treatment of non-operating income. ②Examination of non-operating expenses Review the compliance of non-operating expenses, review the correctness of the amount of non-operating expenses, and review the correctness of the accounting treatment of non-operating expenses. (5) Review of total profit On the basis of completing the review of the authenticity, legality and correctness of each component item of profit formation, review the "profit of this year" account and check its consistency with the relevant account records, and the formation of recalculated profits to verify its correctness. (6) Review of income tax Review the scope of income tax collection, review the tax calculation basis of income tax, review the calculation of income tax rate and tax amount, review the reduction and exemption of income tax, and review the accounting treatment of income tax. Table 29-1 Audit notice □Regularly □Irregular month and day Audit unit audit date audit content cooperation matters General manager: Bill making: Table 29-2 Audit table Numbering: Audit items Audit department audit record document amount correctness statement comment Table 29-3 Audit report form Audit Items Audit Category Audit Period Sampling Rate Audit Result Remarks give instructions Chairman: General Manager: Chief Auditor: Tabulation: Table 29-4 Property Sampling Notice property pick-up notice Sampling Date Sampling Personnel Sampling Project Operation Department Remarks General manager: Table 29-5 Audit work plan Audit category Daily periodic and irregular audit items Estimated quantity Sampling quantity Table 29-6 Audit table Numbering: Audit Items Audit Department Audit Record Document Amount Correctness Explanation Comments Table 29-7 Audit report form Auditors: Audit Item Audit Category Audit Period Sampling Rate Audit Result Remarks give instructions Chairman: General Manager: Chief Auditor: Tabulation: