审计结论和决定是审计机关特定的文书,是审计机关向被审计单位直接下达的、具有法律效力的文书,被审计单位必须严肃、认真地执行。撰写审计结论和决定,应当以审计报告为基础。审计组给审计机关的正式审计报告,除被审计单位的概况或基本情况部分外,其余三部分——评价被审计单位的经济活动、处理意见、对被审计单位提出的改进建议,是拟定审计结论和决定的基础。因此,审计报告写的好,一旦被领导采纳,就为审计机关撰写审计结论和决定打下了良好基础。质量高的审计报告,送到上级审计机关,把抬头改为被审计单位、落款改为审计 The audit conclusion and decision are the specific instruments of the auditing organ and are the legally binding instruments directly issued by the auditing organ to the audited entity. The audited entity must strictly and seriously implement it. Writing audit conclusions and decisions should be based on the audit report. Audit team to audit the formal audit report, with the exception of the audited entity or the basic situation of the three parts - the evaluation of the audited unit’s economic activities, opinions on the proposed audit units to improve the proposed audit is to prepare an audit Conclusions and basis for decisions. Therefore, the good writing of the audit report, once adopted by the leadership, has laid a good foundation for the auditing organ to write the audit conclusion and decision. High-quality audit report, sent to the higher audit institutions, the header changed to the audited units, inscribed to audit