審計報告參考范本

PAGE1PAGE4Auditor'sReportAuditor’sRef.:TotheshareholdersofABCCo.,Ltd.,I.OpinionWehaveauditedthefinancialstatementsofABCCo.,Ltd.(hereinafterreferredtoas"theCompany"),whichcomprisethebalancesheetasatDecember31,2017,andtheincomestatement,thestatementofcashflowsfortheyearthenendedandnotestothefinancialstatements.Inouropinion,theattachedfinancialstatementsareprepared,inallmaterialrespects,inaccordancewithAccountingStandardsforSmallBusinessEnterprisesandpresentfairlythefinancialpositionoftheCompanyasatDecember31,2017anditsoperatingresultsandcashflowsfortheyearthenended.II.BasisforOurOpinionWeconductedourauditinaccordancewiththeAuditingStandardsforCertifiedPublicAccountantsinChina.OurresponsibilitiesunderthosestandardsarefurtherdescribedintheAuditor'sResponsibilitiesfortheAuditoftheFinancialStatementssectionofourreport.AccordingtotheCodeofEthicsforChineseCPA,weareindependentoftheCompanyinaccordancewiththeCodeofEthicsforChineseCPAandwehavefulfilledourotherethicalresponsibilitiesinaccordancewiththeserequirements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.III.OtherinformationThemanagementoftheCompanyisresponsiblefortheotherinformation.TheotherinformationcomprisesinformationoftheCompany'sannualreportin2017,butexcludesthefinancialstatementsandourauditor'sreport.Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationandwedonotandwillnotexpressanyformofassuranceconclusionthereon.Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadtheotherinformationidentifiedaboveand,indoingso,considerwhethertheotherinformationismateriallyinconsistentwiththefinancialstatementsorourknowledgeobtainedintheaudit,orotherwiseappearstobemateriallymisstated.If,basedontheworkwehaveperformedontheotherinformationthatweobtainedpriortothedateofthisauditor'sreport,weconcludethatthereisamaterialmisstatementofthisotherinformation,wearerequiredtoreportthatfact.Wehavenothingtoreportinthisregard.IV.ResponsibilitiesofManagementandThoseChargedwithGovernancefortheFinancialStatementsTheCompany'smanagementisresponsibleforpreparingthefinancialstatementsinaccordancewiththerequirementsofAccountingStandardsforSmallBusinessEnterprisestoachieveafairpresentation,andfordesigning,implementingandmaintaininginternalcontrolthatisnecessarytoensurethatthefinancialstatementsarefreefrommaterialmisstatements,whetherduetofraudsorerrors.Inpreparingthefinancialstatements,managementoftheCompanyisresponsibleforassessingtheCompany'sabilitytocontinueasagoingconcern,disclosingmattersrelatedtogoingconcernandusingthegoingconcernbasisofaccountingunlessmanagementeitherintendstoliquidatetheCompanyortoceaseoperations,orhasnorealisticalternativebuttodoso.ThosechargedwithgovernanceareresponsibleforoverseeingtheCompany'sfinancialreportingprocess.V.Auditor'sResponsibilitiesfortheAuditoftheFinancialStatementsOurobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefreefrommaterialmisstatement,whetherduetofraudorerror,andtoissueanauditor'sreportthatincludesouropinion.Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatanauditconductedinaccordancewiththeauditstandardswillalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarisefromfraudorerrorandareconsideredmaterialif,individuallyorintheaggregate,theycouldreasonablybeexpectedtoinfluencetheeconomicdecisionsofuserstakenonthebasisofthesefinancialstatements.Aspartofanauditinaccordancewiththeauditstandards,weexerciseprofessionaljudgmentandmaintainprofessionalscepticismthroughouttheaudit.Wealso:(1)Identifyandassesstherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror,designandperformauditproceduresresponsivetothoserisks,andobtainauditevidencethatissufficientandappropriatetoprovideabasisforouropinion.Theriskofnotdetectingamaterialmisstatementresultingfromfraudishigherthanforoneresultingfromerror,asfraudmayinvolvecollusion,forgery,omissions,misrepresentations,ortheoverrideofinternalcontrol.(2)Obtainanunderstandingofinternalcontrolrelevanttotheauditinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheCompany’sinternalcontrol(3)EvaluatetheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesandrelateddisclosuresmadebymanagementoftheCompany.(4)ConcludeontheappropriatenessofusingthegoingconcernassumptionbythemanagementoftheCompany,andconclude,basedontheauditevidenceobtained,whetheramaterialuncertainty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(fù)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(fù)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(fù)責(zé)監(jiān)督貴公司的財務(wù)報告過程。五、注冊會計師對財務(wù)報表審計的責(zé)任我們的目標(biāo)是對財務(wù)報表整體是否不存在由于舞弊或錯誤導(dǎo)致的重大錯報獲取合理保證，并出具包含審計意見的審計報告。合理保證是高水平的保證，但并不能保證按照審計準(zhǔn)則執(zhí)行的審計在某一重大錯報存在時總能發(fā)現(xiàn)。錯報可能由舞弊或錯誤所導(dǎo)致，如果合理預(yù)期錯報單獨或匯總起來可能影響財務(wù)報表使用者依據(jù)財務(wù)報表作出的經(jīng)濟決策，則通常認(rèn)為錯報是重大的。在按照審計準(zhǔn)