審計(jì)報(bào)告參考范本2018英文版小準(zhǔn)則

1、Auditor'sReportAuditor'sRef.TotheshareholdersofABCCo.,Ltd.,I. OpinionWehaveauditedthefinancialstatementsofABCCo.,Ltd.(hereinafterreferredtoas"theCompany"),whichcomprisethebalancesheetasatDecember31,2017,andtheincomestatement,thestatementofcashflowsfortheyearthenendedandnotestothefi

2、nancialstatements.Inouropinion,theattachedfinancialstatementsareprepared,inallmaterialrespects,inaccordancewithAccountingStandardsforSmallBusinessEnterprisesandpresentfairlythefinancialpositionoftheCompanyasatDecember31,2017anditsoperatingresultsandcashflowsfortheyearthenended.II. BasisforOurOpinion

3、WeconductedourauditinaccordancewiththeAuditingStandardsforCertifiedPublicAccountantsinChina.OurresponsibilitiesunderthosestandardsarefurtherdescribedintheAuditor'sResponsibilitiesfortheAuditoftheFinancialStatementssectionofourreport.AccordingtotheCodeofEthicsforChineseCPA,weareindependentoftheCo

4、mpanyinaccordancewiththeCodeofEthicsforChineseCPAandwehavefulfilledourotherethicalresponsibilitiesinaccordancewiththeserequirements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.III. OtherinformationThemanagementoftheCompanyisresponsibleforthe

5、otherinformation.TheotherinformationcomprisesinformationoftheCompany'sannualreportin2017,butexcludesthefinancialstatementsandourauditor'sreport.Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationandwedonotandwillnotexpressanyformofassuranceconclusionthereon.Inconnectionwithoura

6、uditofthefinancialstatements,ourresponsibilityistoreadtheotherinformationidentifiedaboveand,indoingso,considerwhethertheotherinformationismateriallyinconsistentwiththefinancialstatementsorourknowledgeobtainedintheaudit,orotherwiseappearstobemateriallymisstated.If,basedontheworkwehaveperformedontheot

7、herinformationthatweobtainedpriortothedateofthisauditor'sreport,weconcludethatthereisamaterialmisstatementofthisotherinformation,wearerequiredtoreportthatfact.Wehavenothingtoreportinthisregard.IV. ResponsibilitiesofManagementandThoseChargedwithGovernancefortheFinancialStatementsTheCompany'sm

8、anagementisresponsibleforpreparingthefinancialstatementsinaccordancewiththerequirementsofAccountingStandardsforSmallBusinessEnterprisestoachieveafairpresentation,andfordesigning,implementingandmaintaininginternalcontrolthatisnecessarytoensurethatthefinancialstatementsarefreefrommaterialmisstatements

9、,whetherduetofraudsorerrors.Inpreparingthefinancialstatements,managementoftheCompanyisresponsibleforassessingtheCompany'sabilitytocontinueasagoingconcern,disclosingmattersrelatedtogoingconcernandusingthegoingconcernbasisofaccountingunlessmanagementeitherintendstoliquidatetheCompanyortoceaseopera

10、tions,orhasnorealisticalternativebuttodoso.ThosechargedwithgovernanceareresponsibleforoverseeingtheCompany'sfinancialreportingprocess.V. Auditor'sResponsibilitiesfortheAuditoftheFinancialStatementsOurobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefreefro

11、mmaterialmisstatement,whetherduetofraudorerror,andtoissueanauditor'sreportthatincludesouropinion.Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatanauditconductedinaccordancewiththeauditstandardswillalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarisefromfraudorerr

12、orandareconsideredmaterialif,individuallyorintheaggregate,theycouldreasonablybeexpectedtoinfluencetheeconomicdecisionsofuserstakenonthebasisofthesefinancialstatements.Aspartofanauditinaccordancewiththeauditstandards,weexerciseprofessionaljudgmentandmaintainprofessionalscepticismthroughouttheaudit.We

13、also:(1) Identifyandassesstherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror,designandperformauditproceduresresponsivetothoserisks,andobtainauditevidencethatissufficientandappropriatetoprovideabasisforouropinion.Theriskofnotdetectingamaterialmisstatementresultingfromfrau

14、dishigherthanforoneresultingfromerror,asfraudmayinvolvecollusion,forgery,omissions,misrepresentations,ortheoverrideofinternalcontrol.(2) Obtainanunderstandingofinternalcontrolrelevanttotheauditinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinion

15、ontheeffectivenessoftheCompany'sinternalcontrol(3) EvaluatetheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesandrelateddisclosuresmadebymanagementoftheCompany.(4) ConcludeontheappropriatenessofusingthegoingconcernassumptionbythemanagementoftheCompany,andconclude,

16、basedontheauditevidenceobtained,whetheramaterialuncertaintyexistsrelatedtoeventsorconditionsthatmaycastsignificantdoubtontheCompany'sabilitytocontinueasagoingconcern.Ifweconcludethatamaterialuncertaintyexists,wearerequiredtodrawattentioninourauditor'sreporttotherelateddisclosuresinthefinanci

17、alstatementsor,ifsuchdisclosuresareinadequate,tomodifyouropinion.Ourconclusionsarebasedontheauditevidenceobtaineduptothedateofourauditor'sreport.However,futureeventsorconditionsmaycausetheCompanytoceasetocontinueasagoingconcern.(5) Evaluatetheoverallpresentation,structureandcontentofthefinancial

18、statements,includingthedisclosures,andwhetherthefinancialstatementsrepresenttheunderlyingtransactionsandeventsinamannerthatachievesfairpresentation.Wecommunicatewiththosechargedwithgovernanceregarding,amongothermatters,theplannedscopeandtimingoftheauditandsignificantauditmatters,includinganysignific

19、antdeficienciesininternalcontrolthatweidentifyduringouraudit.CertifiedPublicAccountantofChina:CertifiedPublicAccountantofChina:XYZCertifiedPublicAccountantsCo.,Ltd.Guangdong,ChinaMarch23,2018附：審計(jì)報(bào)告2018中文標(biāo)準(zhǔn)版（小企業(yè)會(huì)計(jì)準(zhǔn)則）審計(jì)報(bào)告審計(jì)報(bào)告文號(hào):ABCt限公司股東：一、審計(jì)意見我們審計(jì)了后附的ABCW限公司（以下簡稱貴公司）財(cái)務(wù)報(bào)表，包括2017年12月31日的資產(chǎn)負(fù)債表、2017年度的利潤

20、表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。我們認(rèn)為，后附的貴公司的財(cái)務(wù)報(bào)表在所有重大方面按照小企業(yè)會(huì)計(jì)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(cái)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(jì)意見的基礎(chǔ)我們按照中國注冊會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。審計(jì)報(bào)告的“注冊會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表審計(jì)的責(zé)任”部分進(jìn)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(huì)計(jì)師職業(yè)道德守則，我們獨(dú)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(jì)證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)。三、其他信息貴公司管理層對(duì)其他信息負(fù)責(zé)。其他信息包括年度報(bào)告中除財(cái)務(wù)報(bào)表和本審計(jì)報(bào)告以外的信息。

21、我們對(duì)財(cái)務(wù)報(bào)表發(fā)表的審計(jì)意見不涵蓋其他信息，我們也不對(duì)其他信息發(fā)表任何形式的鑒證結(jié)論。結(jié)合我們對(duì)財(cái)務(wù)報(bào)表的審計(jì)，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(cái)務(wù)報(bào)表或我們在審計(jì)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(cuò)報(bào)?；谖覀円呀?jīng)針對(duì)審計(jì)報(bào)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4信息存在重大錯(cuò)報(bào)，我們應(yīng)當(dāng)報(bào)告該事實(shí)。在這方面，我們無任何事項(xiàng)需要報(bào)告。四、管理層和治理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任貴公司管理層負(fù)責(zé)按照小企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定編制財(cái)務(wù)報(bào)表，使其實(shí)現(xiàn)公允反映，并設(shè)計(jì)、執(zhí)行和維護(hù)必要的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤導(dǎo)致的重大錯(cuò)報(bào)。在編制財(cái)務(wù)報(bào)表時(shí)，管理層負(fù)責(zé)評(píng)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(xiàng)，并運(yùn)用持續(xù)經(jīng)營假設(shè)，除非管理層計(jì)劃清算貴公司、停止?fàn)I運(yùn)或別無其他現(xiàn)實(shí)的選擇。治理層負(fù)責(zé)監(jiān)督貴公司的財(cái)務(wù)報(bào)告過程。五、注冊會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表審計(jì)的責(zé)任我們的目標(biāo)是對(duì)財(cái)務(wù)報(bào)表整體是否不存在由于舞弊或錯(cuò)誤導(dǎo)致的重大錯(cuò)報(bào)獲取合理保證，并出具包含審計(jì)意見的審計(jì)報(bào)告。合理保證是高水平的保證，但并不能