凡有财务会计活动的企业事业单位都涉及审计 (港澳台地区称核数），而审计分为内部审计和外部审计。通过审计，可以发现财务活动是否规范，财务报表所反映的数字是否真实可靠，是否符合通常的会计原则等，许多重大经济问题也是通过外部审计发现的。内审、外审过后都要作出审计报告（港澳台地区称核数报告），供本单位领导和上级有关部门决策参考。中国除了国家审计署外，还有许多会计师事务所，包括毕马威华振会计师事务所、普华国际会计师事务所等，当然他们审计的对象和规模不都 一样。以下是几份审计报告范例，请读者注意其特点差异。
范例之一 对加拿大蒙特利尔银行的审计报告
SHAREHOLDERS，AUDITOR’S REPORT
To the Shareholders of Bank of Montreal
We have audited the consolidated balance sheet of Bank of Montreal as at October 31， 19XY and 19XZ and the consolidated statements of income, changes in shareholder's equity and changes in financial position for the years then ended. These financial statements are the responsibility of the Bank's management. Our responsibility is to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basts, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by managenient，as well as evaluating the overall financial stP.lement presentation.
In our opinion, these consolidated financial statements present fairly, in all material respects, the financial position of the Bank as at October 31，19XY and 19XZ and the results of its operations and the changes in its financial position or the years then ended in accordance with generally accepted accounting principles, including the accounting requirements of the Superintendent of Financial Institutions Canada.
(signatures)
XXX XXX
Chartered Accountants
November 22，1994 in Canada
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