中英文審計(jì)報(bào)告五種審計(jì)意見(jiàn)

1、中英文審計(jì)報(bào)告五種審計(jì)意見(jiàn)審計(jì)報(bào)告-標(biāo)準(zhǔn)無(wú)保留意見(jiàn)Auditors Report安明（）審字第XXXX將An Ming （ ） Audit No. XXXXXXXXABC股份有限公司全體股東：To the shareholders of ABC Co., Ltd. （the“ Company" ）:我們審計(jì)了后附的 ABC股份有限公司（以下簡(jiǎn)稱 貴公司”及其子公司和合營(yíng)企業(yè)（以 下統(tǒng)稱 貴集團(tuán)”財(cái)務(wù)報(bào)表，包括12月31日的合并及母公司資產(chǎn)負(fù)債表、的合并及母公司利潤(rùn)及利潤(rùn)分配表、股東權(quán)益增減變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附 注。We have audited the accompany

2、ing consolidated balance sheet of ABC （theand its subsidiaries （collectively referred to as the“ Group " ） as of 31e related consolidated income statement, consolidated statement of changes in equity a nd consolidated cash flow statement for the year then ended, and a summary of significa nt ac

3、counting policies and other explanatory notes.一、管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。這種責(zé)任包括：（1）設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)；（2）選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；（3）作出合理的會(huì)計(jì)估計(jì)。1. Management ' s Responsibility for the Financial StatementsThe management is responsible for the preparation and

4、fair presentation of these financi al statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (i) designi ng, implementing and maintaining internal control relevant to the preparation and fair

5、 pr esentation of financial statements that are free from material misstatement, whether du e to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) m aking accounting estimates that are reasonable in the circumstances.二、注冊(cè)會(huì)計(jì)師的責(zé)任我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見(jiàn)。我們按照中國(guó)注

6、 冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守 職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保 證。2. Auditor ' s ResponsibilityOur responsibility is to express an opinion on these financial statements based on our au dit. We conducted our audit in accordance with the Standards on Auditing for Certified P ublic Accou

7、ntants. Those standards require that we comply with ethical requirements an d plan and perform the audit to obtain reasonable assurance whether the financial state ments are free from material misstatement.審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的 審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò) 報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮

8、與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以文檔僅供參考 設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見(jiàn)。審計(jì)工作還包括 評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的 總體列報(bào)。An audit involves performing procedures to obtain audit evidence about the amounts an d disclosures in the financial statements. The procedures selected depend on the audito r' s judgment, inclu

9、ding the assessment of the risks of material misstatement of the finan cial statements, whether due to fraud or error. In making those risk assessments, the aud itor considers internal control relevant to the entity s preparation and ff the financial statements in order to design audit procedures th

10、at are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of t he entity ' s internal control. An audit also includes evaluating the appropriateness of acco unting policies used and the reasonableness of accounting estimates made by managem en

11、t, as well as evaluating the overall presentation of the financial statements.我們相信，我們獲取的審計(jì)證據(jù)是充分的、適當(dāng)?shù)?，為發(fā)表審計(jì)意見(jiàn)提供了基礎(chǔ)。We believe that the audit evidence we have obtained is sufficient and appropriate to pro vide a basis for our audit opinion.三、審計(jì)意見(jiàn)我們認(rèn)為，上述財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制， 在所有重大方面公允反映了貴集團(tuán)和貴公司12

12、月31日的財(cái)務(wù)狀況以及 的經(jīng)營(yíng)成果和現(xiàn)金流量。3. OpinionIn our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December , and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises 明會(huì)計(jì)師事務(wù)所中國(guó)注冊(cè)會(huì)計(jì)師中國(guó)北京XXXXX XXXXXXAn MingBeijing PR.China aCertified Public countantsRegistered in P. R.China29th March審計(jì)報(bào)告-無(wú)保留意見(jiàn)帶說(shuō)明段 Auditors Report安明()審字第XXXXXXAn Ming ( ) A