How to write a hotel financial audit report

The hotel should purchase financial system software for comprehensive management of the hotel, establish and improve current assets detailed accounts, fixed assets detailed accounts, current liabilities detailed accounts, owners' equity detailed accounts, and strictly detail the purchase, sales, and deposits. change. First, break down the hotel's fixed expenses and extract the depreciation of fixed assets on a monthly basis. In terms of cost, you need to calculate the cost of each dish and the gross profit margin. Pasta should also be costed in detail. gross profit margin. Expenses are incurred during hotel operations. Fill in the secondary accounts of operating expenses based on the invoice. In this way, you will know how much the hotel's fixed expenses are after one month of operation. The fixed expenses are hotel employee wages, water bills, electricity bills, and depreciation of fixed assets. Industrial and commercial management fees, etc., after clearly calculating the cost of staple and non-staple food, and knowing the gross profit margin of each dish and staple food, you will know how much monthly sales the hotel can make to breakeven. The financial audit report should generally be issued by an accounting firm. The content of the standard unqualified audit report is as follows:

Audit report

All shareholders of ABC Co., Ltd.:

We have audited the attached financial statements of ABC Co., Ltd. (hereinafter referred to as ABC Company), including the balance sheet as of December 31, 20×1, the income statement, statement of changes in shareholders’ equity and cash flow statement for 20×1. and notes to the financial statements.

1. Management’s Responsibility for Financial Statements

It is the responsibility of ABC Company’s management to prepare financial statements in accordance with the Accounting Standards for Business Enterprises and the provisions of the “×× Accounting System”. This responsibility includes: (1) designing, implementing and maintaining internal controls related to the preparation of financial statements so that the financial statements are free from material misstatements due to fraud or error; (2) selecting and applying appropriate accounting policies; (3) Make reasonable accounting estimates.

2. Responsibilities of Certified Public Accountants

Our responsibility is to issue an audit opinion on the financial statements based on the implementation of the audit work. We performed the audit work in accordance with the Chinese Certified Public Accountants Auditing Standards. The Chinese Certified Public Accountants Auditing Standards require us to abide by professional ethics and plan and implement audit work to obtain reasonable assurance as to whether the financial statements are free of material misstatements.

An audit involves performing audit procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The audit procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. When conducting risk assessments, we consider internal controls relevant to the preparation of financial statements to design appropriate audit procedures, but the purpose is not to express an opinion on the effectiveness of internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we obtained is sufficient and appropriate, providing a basis for issuing an audit opinion.

3. Audit opinion

We believe that ABC Company’s financial statements have been prepared in accordance with the Accounting Standards for Business Enterprises and the provisions of the ×× Accounting System, and fairly reflect ABC Company in all material aspects. The financial position as of December 31, 20×1 and the operating results and cash flows for the year 20×1.

×× Accounting Firm Chinese Certified Public Accountant: ×××

(Signed and sealed)

(Sealed) Chinese Certified Public Accountant: ×××

(Signature and seal)

China ×× City × month × day 20×2