Contents of the audit report: On the basis of the independent auditing standards absorb and draw on international auditing standards, the United States generally accepted auditing standards, the provision of a more rational, more scientific, more stringent audit report content. A) Title Title on the audit report, it is called a lot, such as the CPA report, CPA comments within the scope of the world, and so on. In China, according to the "Independent Auditing Standards No. 7 - Audit Report" provides a standardized audit reports for the title, "the audit report." B) refers to the audit of the principal recipient. Audit report shall include the recipient's full name. Such as "Sichuan Changhong Electric Co." can not be abbreviated as "Sichuan Changhong" In addition, the recipient's full name should be handwritten or computer printed CPAs, and the recipient can not cover administrative seal instead, because it is document the basic requirements. Range segment three) range segment of the audit report should indicate the following: 1. The name of the financial statements have been audited, date or period to reflect the terminology used in the audit report as follows: "We have audited the Company ×× balance sheet and income statement and cash flow statement ×× December 31 of the year. "2. Responsibility for accountability and audit responsibilities that the two terms are standardized audit report:" These statements are the responsibility of your company, we (Note: refers to the CPA) responsibility is to express an audit opinion these financial statements. "3. The audit refers to the basis in accordance with the CPA to perform audit services, namely," Chinese Certified Public Accountants Independent Auditing Standards. ". In the audit report specification language is "our audit in accordance with China's Independent Auditing Standards on." 4. The audit procedures have been implemented