審計報告參考范本(2018英文版 小準(zhǔn)則)

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

2、lows 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 Company as at December

3、31, 2017 and its operating results and cash flows for the year then ended.II. Basis for Our OpinionWe conducted 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 Respons

4、ibilities 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 CPA and we have fulfilled our other ethical responsibilities in accordance with these requir

5、ements. We believe that the audit evidence we have obtained is sufficient and appropriate 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 we do not and will not express any form of assurance conclusion thereon.In connection with our audit of the financial statements, our respo

7、nsibility is to read the other information identified above and, in doing so, consider whether the other 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 performe

8、d on the other information that we obtained prior to the date of this auditor's report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.IV. Responsibilities of Management and Those Charged

9、with Governance for the Financial StatementsThe Company's management is 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 in

10、ternal control 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 responsible for assessing the Company's ability to continue as a going concern, discl

11、osing matters related 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 financi

12、al reporting 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

13、 that includes 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,

14、individually 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 through

15、out the audit. 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

16、. The risk 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.(2) Obtain an understanding of internal control relevant to the audit in o

17、rder to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Companys internal control(3) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related dis

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

19、oubt on the Company'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

20、 conclusions are based 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

21、 disclosures, and 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, i

22、ncluding any significant deficiencies in internal control that we identify during our audit.Certified Public Accountant of China:Certified Public Accountant of China:XYZ Certified Public Accountants Co., Ltd.Guangdong, ChinaMarch 23, 2018附：審計報告2018中文標(biāo)準(zhǔn)版（小企業(yè)會計準(zhǔn)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

23、附的ABC有限公司（以下簡稱貴公司）財務(wù)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(wù)報表附注。我們認為，后附的貴公司的財務(wù)報表在所有重大方面按照小企業(yè)會計準(zhǔn)則的規(guī)定編制，公允反映了貴公司2017年12月31日的財務(wù)狀況以及2017年度的經(jīng)營成果和現(xiàn)金流量。二、形成審計意見的基礎(chǔ)我們按照中國注冊會計師審計準(zhǔn)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(wù)報表審計的責(zé)任”部分進一步闡述了我們在這些準(zhǔn)則下的責(zé)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(zé)任。我們相信，我們獲取的審計證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計意見提供

24、了基礎(chǔ)。三、其他信息貴公司管理層對其他信息負責(zé)。其他信息包括年度報告中除財務(wù)報表和本審計報告以外的信息。我們對財務(wù)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(jié)論。結(jié)合我們對財務(wù)報表的審計，我們的責(zé)任是閱讀其他信息，在此過程中，考慮其他信息是否與財務(wù)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(yīng)當(dāng)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(wù)報表的責(zé)任貴公司管理層負責(zé)按照小企業(yè)會計準(zhǔn)則的規(guī)定編制財務(wù)報表，使其實現(xiàn)公允反映，并設(shè)計、執(zhí)行和維護必要的內(nèi)部控制，以使財務(wù)報表不存在由于舞弊或錯誤導(dǎo)致的重大錯報。在編制財務(wù)報表時，管理層負責(zé)評估公司的持續(xù)經(jīng)營能力，披露與持續(xù)經(jīng)營相關(guān)的事項，并運用持續(xù)經(jīng)營假設(shè)，除非管理層計劃清算貴公司、停止?fàn)I運或別無其他現(xiàn)實的選擇。治理層負責(zé)監(jiān)督貴公司的財