国外借款审计程序表(DOC格式)模板范文

合集下载

审计程序表(doc 175个)34

审计程序表(doc 175个)34
国内借款（项目投资借款）审计程序表
审计期间＿＿＿＿
项目名称：
项目执行单位：
额、借款条件、借款日期、还款
期限、借款利率，并与“银行存
款”等对应科目相核对。

（4）对年度内减少的长期
借款，应对照原借款合同及银行
付款单据、银行支付通知单等，
核实还款数额的合规性和真实
性。

4．对上年度累积下来的国
内借款，应结合以前年度审计工
作底稿，检查年末有无到期未偿
还的借款，逾期借款是否办理了
延期手续。

5．取得相关利息支付的单
据，对照国内借款明细账记录和
相关借款合同的条款，复核已计
借款利息是否正确，并与“待摊
投资”、“银行存款”等相应科目
的记录核对，检查会计处理是否
正确。

6．检查国内借款是否已在
财务报表及财务报表说明中进
行了恰当的分类和充分的揭示。

审计人员：审计日期：复核人员：复核日期：。

国外贷款项目资金审计案例

国外贷款项目资金审计案例一、耐心取证,认真分析带着前期座谈中产生的疑问,审计人员决定将配套资金的来龙去脉调查清楚。

在向A部工作人员进一步询问时,对方答复因为时间过长,人员变更等原因,目前无人能将有关该项目配套资金的问题解释清楚,并且该笔资金已由审计机关的派出机构在对A部的年度预算执行审计中进行了审查,此次不应该重复审计。

为了解开谜团,审计组采取了迂回策略。

在对项目当期的财务收支和项目执行情况进行审计的基础上,以审查项目立项过程为由,请A部提供了项目自立项以来的所有文件,包括国家有关部门准予立项的文件、项目可行性研究报告、贷款协议、项目协议、转贷协议、世界银行的评估文件、A部与世界银行之间的来往信函等。

通过查阅这些文件,审计人员发现,20XX年8月A部向国家发改委报送了世界银行贷款N项目建议书,其中的资金概算包括A部提供配套资金752万元人民币,发改委批复同意。

但A部20XX年3月向发改委报送世界银行贷款N项目可行性研究报告时又取消了配套资金752万元人民币。

这份可行性研究报告同时提交给了世界银行,世界银行以此份报告中的资金概算为依据编制了项目评估文件。

让审计人员疑惑的是,两份立项性文件的报送时间相隔仅半年,为什么会存在不一致,为什么第二份文件中取消了A部的配套资金?二、乘胜追击,真相大白对于上述疑问A部工作人员答复,在报送项目建议书时A部准备申请配套资金,但是在随后报送可行性研究报告时,A部领导担心配套资金不能足额到位,所以就将原来的资金计划进行了删减。

审计人员继续追问,既然该项目的资金概算中已不包含A部的配套资金,目前又是以什么为依据向财政部门申请项目配套资金呢?A部工作人员无法给出合理的解释。

审计人员乘胜追击,请A部提供编制部门预算所用的项目申报书,核实配套资金的申请是否有充分依据。

几经交涉,A 部工作人员提供了20XX年至20XX年申请配套资金的项目申报书。

经审计人员查阅,真相大白。

项目申报书中将申请配套资金的理由描述为:“按照国家发改委20XX年11月批复的世行贷款N项目建议书内容,我部应提供752万元人民币配套资金,以保障项目顺利实施”。

审计程序表(doc 175个)242

3．审核该表与其他报表勾稽关系是否一致：
（1）本表专用账户累计提款金额一栏应与专用账户报表B部分本期期末专用账户首次存款净额一致。
（2）其他勾稽关系见资金平衡表审计程序表第6项。
4．对照贷款协议，长期借款明细账，检查：
（1）项目类别、核定贷款金额是否与贷款协议一致。
（2）本年度提款数、累计提款数及补充资料中累计已还贷款（信贷）资金是否与“项目投资借款—世界银行贷款”明细账一致。
审计人员：审计日期：复核人员：复核日期：
5．对照该项目世界银行12月支付月报，审查累计提款数是否与之一致。若有差异，应取得或编制一份差异项目清单，确认这些差异项目的世界银行支付通知单在适当的期限内已收到，并作了相应的会计处理。
6．取得年末国家公布的市场汇价，审查财务报表外币折算是否正确；使用汇率是否合规。
7．复核报表中小计、合计的计算是否正确。
审计程序表(doc 175个)242
贷款（信贷）协定执行情况表审计程序表
审计期间＿＿＿＿
项目名称：
项目执行单位：
审计程序
执行情况说明
工作底稿索引号
1．通过对比本年度和上年度的报表说明，抽查有关会计记录，查明报表遵循的会计政策、选用的会计方法是否与上年一致。
2．对照上年度经审计财务报表，查明表期初数是否与前一年度期末数一致，如有差异，应查明原因，并提请被审计单位列入财务报表说明。

出国用汇借款审批流程

出国用汇(借款)审批流程
出国批汇核销流程
注：1、单张（连号）发票≥RMB2000元需附支付记录（中央资金专项≥RMB1000元），外币发票原则上附支付记录；
2、出国（境）外的伙食费和公杂费（包括市内交通费等）以包干形式发放，不再予以报销；
3、具体报销流程及指南请参照《因公临时出国（境）业务报销指南》；
4、详见校发【2014】194号《关于印发<东南大学因公临时出国经费管理办法>的通知》；教外厅【2015】1 号《教育部办公厅关于进一步加强因公临时出国（境）管理的通知》；校财字【2015】22号《关于国际合作交流费用核算管理的补充规定》；校财字【2016】20号《关于国际合作交流费用核算管理的补充规定（二）》。

外资公司财报审计报告及附注模板(中英文对照参考版)

XX有限公司XX Company Limited 审计报告Auditors' Report XX审字[201X]第X-XXXXX号XX SHEN ZI [201X] No. X-XXXXX审计报告Auditors' ReportXX审字[201X]第X-XXX号XX SHEN ZI [201X] No. X-XXXXX XX有限公司全体股东：To the Shareholders of XX Co., Ltd:我们审计了后附的XXX有限公司（以下简称“贵公司”）财务报表，包括20X5年XX月XX日（母公司）【在公司有子公司但未编制合并报表时，应明确是“母公司”的单体财务报表而非合并财务报表】的资产负债表，20X5年度的利润表、现金流量表、股东权益变动表，以及财务报表附注。

We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the balance sheet as at December 31, 20X5, the statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.【在公司有子公司但未编制合并报表时，英文报告审计范围描述应如下】We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the Company's balance sheet as at December 31, 20X5, statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.一、管理层对财务报表的责任编制和公允列报财务报表是贵公司管理层的责任，这种责任包括：（1）按照企业会计准则的规定编制财务报表，并使其实现公允反映；（2）设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报。

借款审计报告范文

借款审计报告范文为：借款人编制日期：xxxx年xx月xx日一、审计目的本报告是对借款人在特定期间内的借款行为进行审计，确认借款的合法性、正确性以及是否符合相关的法律法规和合同约定。

二、审计范围1.借款合同和相关文件的审查：对借款合同及相关文件进行审查，确认其是否合法、合规。

2.财务报表的审计：对借款人的财务报表进行审计，确认其中是否存在与借款相关的错误或虚假记录。

3.借款资金使用情况的审计：对借款人使用借款资金的情况进行审计，确认资金的使用是否符合合同约定及法律法规。

三、审计方法1.文件审计：通过审查借款合同、相关文件和财务报表，了解借款的起止日期、借款的用途、还款方式和期限等重要信息。

2.实地调查：通过对借款人的公司、项目或个人情况进行实地调查，了解借款的真实性和合法性。

3.盘点资产：对借款人的有形和无形资产进行盘点，确认其价值及清晰度。

四、审计结论根据对借款人的借款行为进行审计的结果，我们得出以下审计结论：1.借款合同和相关文件的审查没有发现任何违规行为，合同内容与实际操作相符。

2.财务报表的审计结果显示，借款人在报表中对借款记录的披露准确无误，不存在错误或虚假记录。

3.借款资金使用情况的审计结果显示，借款人按照合同约定使用了借款资金，使用方式合理、合规。

五、审计意见基于上述审计结果，我们对借款人的借款行为发表以下意见：1.借款合同和相关文件的合法性和合规性得到确认，无违规行为。

2.借款人的财务报表真实准确，没有发现借款记录的错误或虚假。

3.借款人按照合同约定使用了借款资金，使用方式合理、合规。

六、其他事项1.本审计报告仅对特定期间内的借款行为进行审计，不对借款人的其他行为或财务状况进行评价。

审计机构：。

国外的审计报告格式

国外的审计报告格式作者：李晓慧杨晓波李玲1.Following is an example of an audit report containing an unqualified opinionAudit reportT The Board of Directors (or Shareholders) of ABC company ltd:We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financialstatements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.In our opinion, the financial statements give a true and fair view( or are presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.Certified Public Accountant:liliCertified Public Accountant: zhanghua**Certified Public Accountants(name and stamp of the firm) Beijing, People’s Republic of ChinaFebruary 26, 20032.Following is an example of an audit report containing an unqualified opinion with an explanatory paragraphAudit ReportT The Board of Directors (or Shareholders) of ABC company ltd.:We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principlesused and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.In our opinion, the financial statements give a true and fair view( or are presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 2003, an investment loss totaling RMB5 700 000 would be incurred if the short-term equity securities held by your Company were sold out on March 10Certified Public Accountant:liliCertified Public Accountant: zhanghua**Certified Public Accountants (name and stamp of the firm) Beijing, People’s Republic of China February 26, 2003Audit report3.Following is an example of an audit report containing an qualified opinionAudit ReportT The Board of Directors (or Shareholders)of ABC company ltd.:We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.The accompanying balance sheet at December 31, 2002 includes project service fees receivable of RMB17,309,667 and other long-term receivables of RMB160,599,155 . These amounts are owing by one of the joint venture investors of the Company and certain business partners of that investor. As described in Notes 5 and 6 to the financial statements, there is uncertainty about the collectibility of these receivables. Because the ability of the debtors to repay these receivables is dependent upon the success of future operations of certain projects and upon the ability of the debtors to comply with the terms of their agreements with the Company, it is not possible to estimate the amount which ultimately will be collected. Provision for loss relating to the project service fees receivable has been made at approximately 3% of the year-end balance, and no provision is made for other long-term receivables.In our opinion, except for the possible effects of the uncertainty about the collectibility of the project service fees and other long-term receivables, the financial statements referred above give a true and fair view( or are presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. However, as explained in Note 10 to the financial statements, the Company has been unable to negotiate an extension of its borrowings with its foreign joint venture investor beyond December 31, 2003. Further, as described above, there is uncertainty about the collectibility of project service fees receivable and other long-term receivables. Because of this uncertainty, and without the continued financial support of the foreign investor, there is substantial doubt that the Company will be able tocontinue as a going concern beyond 2003. Consequently, adjustments may be required to the recorded asset amounts. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Certified Public Accountant: liliCertified Public Accountant: zhanghua**Certified Public Accountants (name and stamp of the firm) Beijing, People’s Republic of China February 26, 20034.Following is an example of an audit report containing an adverse opinionAudit ReportT The Board of Directors (or Shareholders)of ABC company ltd.:We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.The inventory costing method as in Note XX and the valuation method for fixed assets as in Note XX do not follow the historical cost principle. This departure from the accounting standards has caused a RMBY XX decrease in the inventory value as well as a RMBY XX increase in the original value of fixed assets, which has a material impact on the correctness of the income determination.In our opinion, due to the material impact of the matters mentioned above, the financial statements referred above give a true and fair view( or are presented fairly, inall material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State. Certified Public Accountant:liliCertified Public Accountant: zhanghua**Certified Public Accountants(name and stamp of the firm) Beijing, People’s Republic of ChinaFebruary 26, 20035.Following is an example of an audit report containing a disclaimer of opinionAudit ReportT The Board of Directors (or Shareholders)of ABC company ltd.:We were engaged to audit the balance sheet of your Company as of December 31, 2002 and the related statements of income and cash flows for the year then ended. There financialstatement are the responsibility of the Company’s management.According to our examination, most of the inventory purchases and product sales of your Company are, as disclosed in the accompanying Note XX, transactions between related parties. However, we were unable, as a result of the limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable.Because of the inability to perform the necessary audit procedures on the related party transaction mentioned above and the impossibility to determine their impact on the financial statements as a whole, we are unable to express an audit opinion whether the financial statements referred to above comply with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, or whether these financial statements present fairly the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.Certified Public Accountant: liliCertified Public Accountant: zhanghua**Certified Public Accountants(name and stamp of the firm) Beijing, People’s Republic of China February 26, 20036.Following is an example of an audit report containing special purpose engagementsAudit ReportT The Board of Directors (or Shareholders)of ABC company ltd.:We have audited the accompanying statement of expenditures of ABC Limited Beijing Representative Office (the “Office”) for the year ended December 31, 2002 which has been prepared on the tax basis. This statement is the responsibility of the Office’s management. Our responsibility is to express an opinion on this statement based on our audit.We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An auditincludes examining, on a test basis, evidence supportingthe amounts and disclosures in the financial statements.An audit also includes assessing the accounting principlesused and significant estimates made by management, as wellas evaluating the overall financial statement presentation.We believe that our audit provides a reasonable basis forour opinion.In our opinion, the statement of expenditures referred toabove has been properly prepared on the tax basis, andpresents fairly, in all material respects, theexpenditures of the Office for the year ended December 31,2002.This report is intended solely for the purpose of filingwith the tax authorities and should not be used for anyother purpose.Certified Public Accountant: lili Certified Public Accountant: zhanghuaBeijing, the PRC Febrary 25,20037.Following is an example of an audit report containing the consolidated financial statementsAudit ReportT The Board of Directors (or Shareholders)of ABC company ltd.:We have audited the consolidated balance sheets of ABC Co., Ltd. and its subsidiaries (the “Group”) as of December 31, 2002 and the consolidated statements of income and retained earnings and cash flows for the years then ended. We did not audit the financial statements of Tianjin D Co., Ltd., the financial statements of which reflected total assets and total net sales accounting for 18 percent and 16 percent in 2000, respectively, of the corresponding consolidated totals. Those financial statements were audited by other CPAs whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for that entity, is based solely on the report of the other CPAs. These financial statements are the responsibility of the Group’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. ThoseStandards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.In our opinion, based on our audits and the report of other CPAs, the financial statements referred to above comply with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, and present fairly, in all material respects, the consolidated financial position of the Group as of December 31, 2002 and the consolidated results of its operations and its cash flows for the years then ended.Certified Public Accountant: liliCertified Public Accountant: zhanghua**Certified Public Accountants (name and stamp of the firm)Beijing, People’s Republic of China February 26, 2001Audit report。

2017国外贷援款项目审计情况统计表

759.00
无法否人表示定员意见
备注
天
1
亚行贷款新疆阿勒泰地区边境县及口岸镇基础设施与生态环 2759—PRC 2011 2017 境改善项目
√
103,583
10,000
委托中介组织
100%
√
6.30
6.27
√
5
31
155
2
世行贷款乌鲁木齐集中供热节能改造项目
8046-CN
2011 2016
2015 2021
√
302,523
14,000
自治区审计厅
100%
√
6.30
6.27
√
6
10
60
14,297.37
11
世界银行贷款新疆职业教育发展项目
8510-CN
2015 2020
√
60,760
5,000
自治区审计厅
100%
√
6.30
6.27
√
5
30
150
104.72
12
亚洲开发银行贷款新疆塔城边境城镇发展项目
√
230,000
10,000
委托中介组织
100%
√
6.30
6.27
√
5
17
85
3,619.17
3
世行贷款新疆坎儿井保护及节水灌溉项目
7934-CN
2010 2017
√
138,771
10,000
委托中介组织
100%
√
6.30
6.27
√
5
17
85
150.00
4

外资贷款审计报告模板

外资贷款审计报告模板背景外资贷款审计是指对跨境贷款或国外贷款的资金借入方进行审计的过程。

这种审计需要关注借款方是否满足借款条件、是否可以按时还款以及是否存在风险等问题。

外资贷款审计的目的是为了保证贷款方能够获得回报，同时降低资金风险。

本文将提出一份外资贷款审计报告模板，以指导审计人员撰写相关报告。

审计范畴外资贷款审计的范畴包括以下内容：1.贷款人资质审查对借款人的注册资本、信誉度、管理能力、偿债能力等方面进行审查，以确定其是否具备贷款资格。

2.合同审查对贷款合同的主要内容、贷款条款、还款方式、利率等方面的合规性进行审查，判断是否合法合规。

3.财务状况审查对借款人的财务状况、应收账款和应付账款、流动资金等进行审查，了解其借贷能力和偿债能力。

4.风险评估对借款人的市场环境、经济政策、竞争力等进行评估，以衡量其商业风险和信用风险。

审计报告模板摘要本报告旨在对贷款方进行审计，以评估其项目风险和信用风险。

审计发现贷款方已按合同约定按时还款，且财务状况稳健良好，因此建议继续授信。

贷款方介绍贷款方公司名称、注册资本、注册地址、法人代表、行业分类及经营范围等。

审计结论审计发现贷款方已按合同约定提交了贷款还款记录，未发现违反贷款合同的行为。

贷款方的财务状况稳健良好，具备偿债能力，电子数据审计未发现会计准则和会计政策违规情况。

风险评估基于对贷款方的市场环境、经济政策、竞争力等进行评估，得出的结论是贷款方在当前经济政策和市场环境下经营稳定，商业风险较小。

建议综合上述审计结论和风险评估，建议继续授信，并做好贷款监管工作，以确保贷款方按时回款。

结语外资贷款审计是一个保证资金安全的过程，本文提供了一份外资贷款审计报告模板，可以让审计人员更好地撰写审计报告，降低外资贷款风险。

在实际工作中，应根据具体情况进行定制化改造，从而更好地适应实际需求。

国外贷援款项目审计思路和案例

国外贷援款项目审计思路和案例国外贷援款项目审计思路和案例如下：一、审计思路：1.明确审计目标：确定贷援款项目的审计目标，包括审计的范围、目的和重点。

2.收集项目资料：收集项目相关的文件和记录，包括贷款协议、项目执行计划、财务报表等。

3.分析项目风险：对项目进行风险评估，确定项目的关键风险点和可能存在的风险问题。

4.设计审计程序：根据项目的特点和风险，制定相应的审计程序和方法，包括抽样检验、数据分析等。

5.实施审计工作：按照审计程序进行实施，对项目的执行过程、财务状况等进行审计检查和核实。

6.发现问题和异常：在审计过程中发现项目存在的问题和异常情况，进行记录和分析。

7.提出建议和意见：根据审计结果，提出改进措施和建议，帮助项目方改善管理和控制。

8.编写审计报告：总结审计结果，撰写审计报告，向相关方提供审计意见和建议。

二、案例：1.某国外贷援款项目的资金使用审计：对贷援款项目的资金使用情况进行审计，检查资金使用是否符合协议约定，是否存在滥用、挪用等问题。

2.某国外贷援款项目的工程进展审计：对贷援款项目的工程进展情况进行审计，检查工程计划执行是否按时、按质完成，是否存在违规行为。

3.某国外贷援款项目的采购管理审计：对贷援款项目的采购过程进行审计，检查采购程序是否合规，采购合同是否有效，是否存在腐败行为。

4.某国外贷援款项目的财务报表审计：对贷援款项目的财务报表进行审计，核实报表的真实性、准确性和完整性，是否存在虚假报表等问题。

5.某国外贷援款项目的项目管理审计：对贷援款项目的项目管理过程进行审计，检查项目计划、组织、控制等方面是否合规，是否存在管理不善等问题。

6.某国外贷援款项目的风险管理审计：对贷援款项目的风险管理情况进行审计，检查项目方是否建立了风险管理体系，是否存在风险控制不力等问题。

7.某国外贷援款项目的环境影响审计：对贷援款项目的环境影响进行审计，检查项目是否符合环保要求，是否存在环境污染等问题。

审计程序——借款

xx会计师事务所xx部
2001借款
一、进一步了解、测试内部控制
供选择的审计程序
了解被审计单位是否建立健全相关内部控制制度，是否与有关金融机构进行洽谈，明确借款规模、利率、期限、担保、还款安排、相关的权利义务和违约责任等内容。

双方是否达成一致意见后签署借款合同，据此办理相关借款业务及相应的授权审批权限。

二、实质性分析程序
四、附录
本文件所列示的管理层认定含义如下：
（1）完整性（C—Completeness）
①于资产负债表日存在的所有资产、负债和所有者权益均记录在正确的期间内；及
②在此期间产生的所有收入和支出交易均记录在正确的期间内。

（2）存在性（E—Existence）
①于资产负债表日，所有记录的资产均存在并且被审计单位拥有或控制；
②于资产负债表日，所有记录的负债和所有者权益均存在，并且均归属于被审计单位；及
③所有记录的收入和支出代表在此期间所发生的经济事项，并且均归属于被审计单位。

（3）准确性（A—Accuracy）
所有记录的资产、负债、所有者权益、收入和费用均列于会计记录中，所显示的金额均正确计算，适当加总且准确记录。

（4）计价（V—Valuation）
所有资产、负债、所有者权益、收入和支出均按照其性质和适用的会计原则以恰当金额计价。

（5）列报（P—Presentation）
所有交易及事项、相关资产、负债、所有者权益均按照适用的财务报告编制基础及法律要求适当分类、计量、描述和披露。