Problem Research About Independent Audit Report

Audit report is the written document that auditor has of after necessary audit procedure to agreed items according to the norm and is used for enunciation of audit suggestion. Audit report is the concentrated reflection of audit project's result and audit work's quantity. It not only provides the certain guanrantees for relevant persons about financial condition,operation result and observing cipliline and law,which is used for relevant person to make policy of consult, but also is an important basis of measuring and evaluating auditor's work result and controlling audit quantity.Though the development of more than 20 year,our country's audit work has entered to a new stage of talling up the experience,expanding and creating,continuously deeping and looking for further development.Totally,our country's andit work still place in the elementary stage,comparing with developed country and comparing with the nation and sociaty's more and more high request and expect in audit work Many aspects also have very big disparity, quite prominent is the question which the independent report of audit exists. Based on this, this article has conducted the thorough research to existence question of the audit report, and proposed some improvement tentative plan. The article first introduces the independent audit report's basic meaning, the function, the type as well as its four kind of basic types, through the review of overseas independent audit report's history, understands it's recent development, obtained some enlightenments to our country audit report's development enl. Then proposes our country independent audit report'some questions which in the form standard, audit opinion aspects and so on type use, report of audit content as well as audit appraisal suggestion exists, analyzed from the subjective and objective aspect has had these question primary cause, finally proposed in this foundation to our country independent report of audit improvement tentative plan.