審計報告參考范本

1、Auditor's ReportAuditor ' sRef.:To the shareholders of ABC Co., Ltd.,I. OpinionWe have audited the financial statements of ABC Co., Ltd. (hereinafter referred toas "the Company"), which comprise the balance sheet as at December 31, 2017, and the income statement, the statement of c

2、ash flows for the year then ended and notes to the financial statements.In our opinion, the attached financial statements are prepared, in all material respects, in accordance with Accounting Standards for Small Business Enterprises and present fairly the financial position of the Companyas at Decem

3、ber 31, 2017 and itsoperating results and cash flows for the year then ended.II. Basis for Our OpinionWeconducted our audit in accordance with the Auditing Standards for Certified Public Accountants in China. Our responsibilities under those standards are further described in the Auditor's Respo

4、nsibilities for the Audit of the Financial Statements section of our report. According to the Code of Ethics for Chinese CPA, we are independent of the Company in accordance with the Code of Ethics for Chinese CPAand we have fulfilled our other ethical responsibilities in accordance with these requi

5、rements. We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion.III. Other informationThe management of the Company is responsible for the other information. The other information comprises information of the Company's annual rep

6、ort in 2017, but excludes the financial statements and our auditor's report.Our opinion on the financial statements does not cover the other information and wedo not and will not express any form of assurance conclusion thereon.In connection with our audit of the financial statements, our respon

7、sibility is toread the other information identified above and, in doing so, consider whether theother information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.If, based on the work we have performed o

8、n the other information that we obtainedprior to the date of this auditor's report, we conclude that there is a materialmisstatement of this other information, we are required to report that fact. Wehave nothing to report in this regard.IV. Responsibilities of Managementand Those Charged with Go

9、vernance for the Financial StatementsThe Company's managementis responsible for preparing the financial statements in accordance with the requirements of Accounting Standards for Small Business Enterprises to achieve a fair presentation, and for designing, implementing and maintaining internal c

10、ontrol that is necessary to ensure that the financial statements are free from material misstatements, whether due to frauds or errors.In preparing the financial statements, management of the Company is responsibleforassessing the Company's ability to continue as a going concern, disclosing matt

11、ersrelated to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.Those charged with governance are responsible for overseeing the Company's financial reportin

12、g process.V. Auditor's Responsibilities for the Audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that inclu

13、des our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the audit standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individuall

14、y or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.As part of an audit in accordance with the audit standards, we exercise professional judgment and maintain professional scepticism throughout the aud

15、it. We also:(1) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk

16、of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, omissions, misrepresentations, or the override of internal control.but not for the(2) Obtain an understanding of internal control relevant to the audit

17、in order todesign audit procedures that are appropriate in the circumstances,s internalpurpose of expressing an opinion on the effectiveness of the Companycontrol(3) Evaluate the appropriateness of accounting policies used and thereasonablenessof accounting estimates and related disclosures made by

18、management of the Company.(4) Conclude on the appropriateness of using the going concern assumption by the managementof the Company, and conclude, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Compan

19、y's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are b

20、ased on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.(5) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and

21、whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit matters, including any signi

22、ficant deficiencies in internal control that we identifyduring our audit.Certified Public Accountant of China:Certified Public Accountant of China:XYZ Certified Public Accountants Co., Ltd.Guangdong, ChinaMarch 23 , 2 018附：審計報告 2018 中文標準版（小企業(yè)會計準則）審計報告審計報告文號 :ABC有限公司股東：一、審計意見我們審計了后附的ABC有限公司（以下簡稱貴公司）財

23、務報表，包括 2017年12月 31 日的資產(chǎn)負債表、 2017年度的利潤表和現(xiàn)金流量表以及財務報表附注。我們認為， 后附的貴公司的財務報表在所有重大方面按照小企業(yè)會計準則的規(guī)定編制，公允反映了貴公司 2017年 12月 31 日的財務狀況以及 20 1 7年度的經(jīng)營成果和現(xiàn)金二、形成審計意見的基礎我們按照中國注冊會計師審計準則的規(guī)定執(zhí)行了審計工作。審計報告的“注冊會計 師對財務報表審計的責任”部分進一步闡述了我們在這些準則下的責任。按照中國注冊 會計師職業(yè)道德守則，我們獨立于貴公司，并履行了職業(yè)道德方面的其他責任。我們相 信，我們獲取的審計證據(jù)是充分、適當?shù)?，為發(fā)表審計意見提供了基礎。三、其

24、他信息貴公司管理層對其他信息負責。 其他信息包括年度報告中除財務報表和本審計報告 以外的信息。我們對財務報表發(fā)表的審計意見不涵蓋其他信息， 我們也不對其他信息發(fā)表任何形 式的鑒證結論。結合我們對財務報表的審計，我們的責任是閱讀其他信息，在此過程中，考慮其他 信息是否與財務報表或我們在審計過程中了解到的情況存在重大不一致或者似乎存在 重大錯報?；谖覀円呀?jīng)針對審計報告日前獲取的其他信息執(zhí)行的工作， 如果我們確定該其他 信息存在重大錯報，我們應當報告該事實。在這方面，我們無任何事項需要報告。四、管理層和治理層對財務報表的責任 貴公司管理層負責按照小企業(yè)會計準則的規(guī)定編制財務報表，使其實現(xiàn)公允反映， 并設計、執(zhí)行和維護必要的內(nèi)部控制，以使財務報表不存在由于舞弊或錯誤導致的重大 錯報。在編制財務報表時，管理層負責評估公司的持續(xù)經(jīng)營能力，披露與持續(xù)經(jīng)營相關的 事項，并運用持續(xù)經(jīng)營假設，除非管理層計劃清算貴公司、停止營運或別無其他現(xiàn)實的 選擇。治理層負責監(jiān)督貴公司的財務報告過程。五、注冊會計師對財