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　　本部分主要講述的外部審計/內(nèi)部審計的最終成果,出具審計報告.該部分主要包括以下三部分內(nèi)容:

　　1. Audit reports

　　（a） Describe and analyse the format and content of unmodified audit reports;

　　（b） Describe and analyse the format and content of modified and reports;

　　2. Reports to management

　　Identify and analyze internal control and system weaknesses and their potential effects and make appropriate recommendations to management.

　　3. Internal audit reports

　　（a） Describe and explain the format and content of internal audit review reports and other reports dealing with the enhancement of performance.

　　（b） Explain the process for producing an internal audit report.

　　The audit report is the principal channel of communication between the auditor and the user of the financial statements.

　　You would not be asked to draft a full audit report in the examination, but you may be asked to explain elements of the reports. You need to know the main sections included in the reports.

　　Key flow chart shown as follows: