撰写审计报告是审计活动终结阶段的一项重要工作,它直接关系着审计的质量和效果.审计报告的构成要素很多,如观点、材料、格式、表达方式以及语言等,本文仅就其格式作一点探讨.审计报告的格式,通常由标题、报送单位、正文、附件、具名、日期等部分构成.一、标题审计报告的标题一般有两种写法:(一)四项式.即标题中包括审计机关、被审计单位、审计内容和文种.如《××市审计局关于××市一九八九年度财政决算的审计报告》. Writing an audit report is an important work in the final stage of the audit activity, which is directly related to the quality and effectiveness of the audit.An audit report has many elements, such as opinions, materials, formats, expressions and languages, The format of the audit report is usually composed of the title, the submitting unit, the body, the attachment, the name, the date, etc. I. Titles The title of the audit report is generally written in two ways: (1) The quadratic formula Including audit institutions, audited units, the audit content and language, such as “XX City Audit Bureau on XX City, 1989 financial year audit report.”