Foreword:As we all know, enterprises need to issue audit reports in the declaration of most projects, because the audit report can reflect the business status of the enterprise and has a certain authority. In recent years, the popular high-tech enterprises have identified that the project declaration involves three major blocks, and the special audit is one of them!
1. What reports are included in the high-tech audit?
There are two types of audit reports required to apply for the recognition of high-tech enterprises, one is the annual audit report of the certification period, and the other is the special audit report, with a total of 5 reports
1. Financial and tax audit reports for the past three years (3 copies).
That is, the financial status of the enterprise in the past three fiscal years is audited, if there is a qualified annual audit report in the historical year, an original copy can be provided when applying for high-tech, and there is no need to re-audit; Enterprises that have actually been in operation for less than three years can provide it according to the actual number of years of operation.
2. Special audit of high-tech income in the past year (1 copy).
Audit the details of the company's high-tech product revenue and high-tech service income in the past fiscal year, and issue a special audit report.
3. Special audit of R&D expenses in the past three years (1 copy).
Audit the details and structure of the company's R&D expenses in the past three fiscal years, and issue a special audit report; Enterprises that have actually been in operation for less than three years can provide it according to the actual number of years of operation.
2. What qualifications should be possessed by high-tech enterprises to identify special audit intermediaries?
1. Have independent practice qualifications, established for more than three years, and have no bad records in the past three years; The proportion of the number of certified public accountants or tax agents in the year of undertaking the certification work shall not be less than 30% of the annual average monthly number of employees, and the average monthly number of employees in the whole year shall be more than 20; Relevant personnel should have good professional ethics, understand the national science and technology, economic and industrial policies, and be familiar with the relevant requirements for the identification of high-tech enterprises.
2. Some provinces designate special intermediaries to conduct special audits through assessment dynamics.
3. The special audit report of high-tech enterprises involves the income of high-tech products (services).
The part of the income related to high-tech products (services) is: the income statement of enterprise products (services) in the previous year and the detailed statement of income of high-tech products (services) in the year before the application, the principles and methods of preparation, and the explanation.
Note: The identification of high-tech enterprises must meet the requirements of "the revenue of high-tech products (services) in the most recent fiscal year accounts for more than 60% of the total revenue of the enterprise in the current year".
Fourth, the special audit report of high-tech enterprises involves the part of R & D expenses
The part of the special audit of high-tech enterprises involving R&D expenses is mainly the detailed statement of R&D expenses in the annual fiscal year, the summary table of R&D expenses in the past three fiscal years, and the proportion of total R&D expenses in total sales revenue in the past three years, the principles and methods of preparation, and the explanation.
Note: The ratio of the total R&D expenses of the enterprise in the past three fiscal years to the total sales revenue of the same period, and the sales revenue of the latest year is less than 50 million yuan (inclusive), between 50 million yuan and 200 million yuan (inclusive), and more than 200 million yuan, and the ratio of R&D expenses in the corresponding stage shall not be less than %; The total R&D expenses incurred by the enterprise in China shall not be less than 60% of the total R&D expenses; 80% of the actual amount of the outsourced R&D expenses will be included in the total R&D expenses of the entrusting party.
5. In addition to the identification of high-tech enterprises, what other circumstances require enterprises to issue audit reports?
1. Annual inspection of industry and commerce and industry
Annual inspection of industry and commerce:foreign-invested enterprises; Shares*** one-person limited liability company (i.e., a sole proprietorship of natural persons or a private limited liability company); companies engaged in finance; long-term debts or loss-making enterprises; Companies engaged in insurance, venture capital, capital verification, appraisal, guarantee, real estate brokerage, entry-exit intermediary, expatriate labor intermediary, and enterprise registration**; Companies whose registered capital is not fully paid in installments; Companies that have false registered capital, false capital contributions, and illegal acts of withdrawing capital contributions.
Industry annual inspection:Lawyer's profession from March to May of the following year; private non-enterprise units; Annual inspection of animation enterprises.
2. Industry qualification review:Qualification upgrades; Identification and review of animation enterprises.
3. When it is reported to investors, creditors, and creditorsBidding needs to be audited; Bank loans need to be audited; Application for innovation** report audit is required; Investment and financing need to be audited; Investment immigration requires an audit; Special audit is required for the completion of the project; Leaving leadership requires an outgoing audit, and management requires internal audit.
4. When major economic behaviors occur in the enterprise:bankruptcy and liquidation audits; M&A and restructuring audits; restructuring audit; Other special audits: net assets audit, income audit, expense audit, engineering audit, due diligence.
5. In the case of internal merger and summary, it includes the group's parent and subsidiary companies and head offices