香港英文审计报告记录
香港会计师出具的4种审计意见的审计报告
香港会计师出具的4种审计意见审计报告很多人都知道香港公司需要做审计，但却不清楚审计意见有哪些？香港公司审计报告主要有以下四种审计意见：无保留意见 Opinnion保留意见 Qualified opinion否定意见 Adverse opinion不发表意见 Disclaimer of opinion1.无保留意见的审计报告是最普通的审计报告。
当注册会计师认为会计报表符合审计合法性与公允性，没有在审计过程中受到限制，且不存在应当调整或披露而被审计单位未予调整或披露的重要事项时，应当出具无保留意见的审计报告。
2.保留意见适用于被审计单位没有遵守国家发布的企业会计准则和相关会计制度的规定，或注册会计师的审计范围受到限制。
只有当注册会计师认为会计报表就其整体而言是公允的，但还存在对会计报表产生重大影响的情形，才能出具保留意见的审计报告。
如果公司近几年没有上市或贷款的打算，保留意见的审计报告其实对公司并没有影响。
如果注册会计师认为所报告的情形对会计报表产生的影响极为严重，则应出具否定意见的审计报告或无法表示意见的审计报告。
3.只有当注册会计师确信会计报表存在重大错报和歪曲，以至会计报表不符合国家发布的企业会计准则和相关会计制度的规定，未能从整体上公允反映被审计单位的财务状况、经营成果和现金流量，注册会计师才出具否定意见的审计报告。
注册会计师应当依据充分、适当的证据，进行恰当的职业判断，确信会计报表不具有合法性与公允性时，才能出具否定意见的审计报告。
4.只有当审计范围受到限制可能产生的影响非常重大和广泛，不能获取充分、适当的审计证据，以至无法确定会计报表的合法性与公允性，注册会计师才可出具无法表示意见的审计报告。
无法表示意见不同于否定意见，它仅仅适用于注册会计师不能获取充分、适当的审计证据的情形。
比如做账时间太长，十年只出一份不活跃报告，但是票据的保存时间是七年，没有办法确认客户在此期间是否有其他活动等等，注册会计师就只能据此出不发表意见。
审计报告英文版(全)
AUDITOR' S REPORTYue Hua Shen / Yan Zi (2014) No. 0002 ICPA filingnumber: 020201401000420To all shareholders of ****** Co., Ltd:We have audited the accompanying financial statements of ****** Co., Ltd ( “Your Company” ), which comprise the balance sheetas of 31 December 2013, the income statement,statement of changes in owner's equity and cash flow statement for the year then ended, and notes to the financial statements.I. Management ' s responsibility for the financial statementsManagement of your Company is responsible for the preparation and fair presentation of financial statements.This responsibility includes: (1) in accordance with the Accounting Standardsfor Business Enterprises and its relevant provisions, preparing the financial statements and reflecting fair presentation; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.II. Auditors' responsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonableassurance whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. In making those risk assessments, we consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriatenessof accounting policies used and the reasonablenessof accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. OpinionIn our opinion, the financial statements of your Company have been prepared in accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your Company as of 31 December 2013, and the results of its operations and cash flows for the year then ended.Guangdong Huaxin Accounting Firm (general partner)Guangdong, ChinaChin ese Certified Public Acco untant:Chin ese Certified Public Acco untant:Jan uary 3, 2014BALANCE SHEETAS OF 31 DECEMBER 2013 Unit: RMB Yua nINCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Un it: RMB Yua nPrepared by:Audited by: Finance Man ager: Compa ny Leader:Prepared by:ager: Leader:CASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Un it: RMB Yua nSTATEMENT OF CHANGES IN OWNEREQUITYFOR THE YEAR ENDED 31 DECEMBER 2013Prepared by:Audited by: Finance Man ager: Compa ny Leader:****** CO., LTDNOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED DECEMBER 31,2013(All amou nts in RMB Yua n)I. Company Profile******* Co., Ltd. (here in after referred to as the "Compa ny") is a limited liability company (Sino-foreign joint venture) jointly invested and established by **** Co., Ltd. and ******* Limited on 24 June 2013. On December 26, 2013, the shareholders have been changed to**** CO., LTD and ******* LIMITED.Bus in ess Lice nse of En terprise Legal Pers on Lice nse No.:Legal Represe ntative:Registered Capital: RMB (Paid-in Capital: RMB )Address:Busin ess Scope: Financing and leas ing bus in ess; leas ing bus in ess; purchase of leased property from home and abroad; residue value treatme nt and maintenance of leased property; consulting and guarantees of lease transaction (articles invoIved in the in dustry lice nse man ageme nt would be dealt in terms of n ati onal releva nt stipulati ons)II. Declaration on following Accounting Standard for Business Enterprises The financial statements made by the Company are in accordanee with the requireme nts of Acco un ti ng Sta ndard for Busin ess En terprises, which reflects the financial position, financial performance and cash flow of the Company truly and completely.III. Basic of preparation of financial statementsThe Compa ny impleme nts the Acco unting Stan dards for Bus in ess En terprises (Finance and Accounting [2006] No. 3” )issued by the Ministry of Finance on February 15, 2006 and the successive regulations. The Company prepares its financial stateme nts on a going concern basis, and recog ni zes and measuresits acco unting items in complia nce with the Acco un ti ng Sta ndards for Busin ess En terprises -Basic Stan dards and other releva nt acco unting sta ndards, applicati on guideli nes and criteria for interpretation of provisions as well as the significant accounting policies and acco un ti ng estimates on the basis of actual tran sacti ons and eve nts.IV. The main accounting policies, accounting estimates and changes Fiscal year The Company adopts the calendar year as its fiscal year from January 1 to December 31.Functional currencyRMB was the fun cti onal curre ncy of the Compa ny.Acco un ti ng measureme nt attributeThe Company adopts the accrual basis for accounting treatments and double-entry bookkeep ing of borrow ing for finan cial acco un ti ng. The historical cost is gen erally asthe measurement attribute, and when accounting elements determined are in line with the requirements of Accounting Standards for Enterprises and can be reliably measured,the replacement cost, net realizable value and fair value can be used for measureme nt.Accounting method of foreign currency transactionsThe Compa ny'foreig n curre ncy tran sact ions adopt approximate spot excha nge rate of the transaction date to convert into RMB in accordanee with systematic and rati onal method; on the bala nee sheet date, the foreig n curre ncy mon etary items use the spot exchange rate of the balanee sheet date. All balances of exchange arising from differe nces betwee n the bala nee sheet date spot excha nge rate and the in itial recognition or the former balanee sheet date spot exchange rate, except that the excha nge gains and losses aris ing by borrow ing foreig n curre ncy for the eon structi on or product ion of assetseligible for capitalizatio n are tran sactedin accorda ncewith capitalizati on prin ciples, are in eluded in profit or loss in this period; the foreig n curre ncy non-mon etary items measured at historical cost will still be conv erted with the spot excha nge rate of the tran sact ion date.The standard for recognizing cash equivalentWhe n making the cash flow stateme nt, cash on hand and deposits readily to be paid will be recog ni zed as cash, and short-term (usually no more tha n three mon ths), highly liquid and readily con vertible to known amounts of cash with in sig nifica nt risk of cha nges in value are recog ni zed as cash equivale nt.Financial InstrumentsClassification, recognition and measurement of financial assets-The company at the time of initial recognition of financial assets divides it into the following four categories: financial assets measured at fair value with changes in eluded in the profit or loss of this period, loa ns and receivables, finan cial assets available for sale and held-to-maturity investments. Financial assets are measured at fair value whe n in itially recog ni zed. Releva nt tran sact ion costs of finan cial assets measured at fair value with cha nges in eluded in the profit or loss of this period are recog ni zed in profit or loss of this period, and releva nt tran sact ion costs of other categories of financial assets are recognized in the amount initially recognized.--Finan cial assets measured at fair value with cha nges in eluded in the profit or loss of this period refer to the short-term sales finan cial assets, in clud ing finan cial assets held for trad ing or finan cial assets measured at fair value with cha nges in eluded in the profit or loss of this period designated upon initial recognition by the management. Finan cial assets measured at fair value with cha nges in eluded in the profit or loss of this period are subseque ntly measured at fair value, and the in terest or cash divide nds obta ined duri ng the holdi ng period will be recog ni zed as inv estme nt in come, and the gains or losses of the cha nge in fair value at the end of this period are recog ni zed in the profit or loss in this period. When it is disposed, the differenee between the fair value and the in itial recorded amount is recog ni zed as inv estme nt in come, while adjusting gains from changes in the fair value.--Loans and receivables: the non-derivative financial assetswithout the price in an active market and with fixed and determinable recovery cost are classified as loans and receivables. Loans and receivables adopt the effective interest method and takeamortized cost for subsequent measurement, and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period. -- Financial assets available for sale: including non-derivative financial assets available for sale recognized initially and other non-derivative financial assets except for loans and receivables, held-to-maturity investments and trading financial assets. Financial assets available for sale are subsequently measured at fair value, and interest or cash dividends obtained during the holding period will be recognized as investment income, and gains or losses arising from the changes in fair value at the end of this period are recognized directly in owners' equity until the financial asset is derecognized or impaired and then is recognized as the profit or loss in this period.-- Held-to-maturity investments: the non-derivative financial assets with clear intention and ability to hold to maturity by the management of the company, a fixed maturity date and fixed or determinable payments are classified as held-to-maturity investments. Held-to-maturity investments adopt the effective interest method and take amortized cost for subsequentmeasurement,and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period.Classification, recognition and measurement of financial liabilities- The company at the time of initial recognition of financial liabilities divides it into the following two categories: financial liabilities measured at fair value with changes included in the profit or loss of this period and other financial liabilities. Financial liabilities are measured at fair value when initially recognized. Relevant transaction costs of financial liabilities measured at fair value with changes included in the profit or loss of this period are recognized in profit or loss of this period, and relevant transaction costs of other financial liabilities are recognized in the amount initially recognized.-- Financial liabilities measuredat fair value with changesincluded in the profit or loss of this period include the trading financial liabilities and financial liabilities measured at fair value with changes included in the profit or loss of this period designated upon initial recognition. Financial liabilities are subsequently measured at fair value, and the gains or losses of the change in fair value are recognized in the profit or loss in this period.-- Other financial liabilities: adopting the effective interest method and taking amortized cost for subsequent measurement. The gains or losses arising from derecognition or amortization is included in the profit or loss of this period. Requirements for derecognition of financial liabilitiesFinancial liabilities shall be entirely or partially derecognized if the present obligations derived from them are entirely or partially discharged. Where the Company enters into an agreement with a creditor so as to substitute the current financial liabilities with new ones, and the contract clauses of which are substantially different from those of the current ones, it shall recognize the new financial liabilities in place of the current ones. Where substantial revisions are made to some or all of the contract clauses of the current financial liabilities, the Company shall recognize the new financial liabilities after revision of the contract clauses in place of the current ones entirely or partially.Upon entire or partial derecognition of financial liabilities, differences between the carrying amounts of the derecognized financial liabilities and the consideration paid (including non-monetary assets surrendered or new financial liabilities assumed) are charged to profit or loss for the current period.Where the Company redeems part of its financial liabilities, it shall allocate the carrying amounts of the entire financial liabilities between the relative fair values of the parts that continue to be recognized and the derecognized parts on the redemption date. Differences between the carrying amounts allocated to the derecognized parts and the consideration paid (including non-monetary assets surrendered and the new financial liabilities assumed) are charged to profit or loss for the current period. Recognition and measurement for transfer of financial assetsIf the Company has transferred nearly all of the risks and rewards relating to the ownership of the financial assetsto the transferee, they shall be derecognized.If it retains nearly all of the risks and rewards relating to the ownership of the financial assets, they shall not be derecognized and will be recognized as a financial liability. If the Company has not transferred nor retained nearly all of the risks and rewards relating to the ownership of the financial assets:(1) to give up the control of the financial assets to be derecognized; (2) not giving up control of the financial asset to be recognized based on the extent of its continuing involvement in the transferred financial assets and liabilities are recognized accordingly.If the transfer of entire financial assets satisfy the criteria for derecognition, differences between the amounts of the following two items shall be recognized in profit or loss for the current period: (1) the carrying amount of the transferred financial asset; (2) the aggregate consideration received from the transfer plus the cumulative amounts of the changes in the fair values originally recognized in the owners 'equity. If the partial transfer of financial assets satisfy the criteria for derecognition, the carrying amounts of the entire financial assets transferred shall be split into the derecognized and recognized parts according to their respective fair values and differences between the amounts of the following two items are charged to profit or loss for the current period: (1) the carrying amounts of the derecognized parts; (2) The aggregate consideration for the derecognized parts plus the portion of the accumulative amounts of the changes in the fair values of the derecognized parts which are originally recognized in the owners ' equity.Determination of the fair value of financial instruments- If financial instruments trade in an active market, the quoted price in an active market determines its fair value; if financial instrument trade not in an active market, the valuation techniques determine the fair value. Valuation techniques include recent market transaction price reference to the familiar situation and volunteer transaction, current fair value reference to other substantially similar financial instruments, disco un ted cash flow method and opti on pric ing model and so on.Test and Provisions for impairment loss on financial assets--Except tradi ng finan cial assets, the Compa ny makes assessme nton the carry ing values of financial assets at the balance sheet date. If there is evidence that the fair value of specific financial asset has been impaired, provisions for impairment loss is made accord in gly.--Measureme nt of impairme nt of finan cial assets measured at amortized cost If there is objective evide nce that the finan cial asset measured at amortized cost has been impaired, the carrying amount of the financial asset is written down to the prese nt valueof estimated future cash flows (excludi ng future credit losses that have not yet occurred), and the amount of reduct ion is recog ni zed as impairme nt loss and is recognized in the profit or loss of this period. The Company carries out the impairment test of significant single financial asset separately, carries out the impairme nt test on in sig nifica nt sin gle finan cial asset from a si ngle or comb in atio n of an gles, and carries out the impairme nt test on sin gle asset without objective evide nce of impairment along with the financial assets with similar credit risk characteristics to con stitute a comb in ati on, but does not carry out the impairme nt test on the provisi on for impairment of financial assets based on the single in the portfolio. In the subsequent period, if there is objective evidence that the value of financial asset has bee n restored and recog ni zed releva nt to the objective matters occurri ng after the impairme nt, previously recog ni zed impairme nt loss shall be reversed and charged into the profit or loss of this period. But the book value after the reversal should not exceed the amortized cost at the reversal date of the financial assets supposed no provision for impairment. When the financial assets measured at amortized cost actually occur loss, offset aga inst the related provisi on for impairme nt.--Available for sale finan cial assetsIf there is objective evidence that an impairment of available for sale financial assets occurs, even though the financial asset has not been derecognised, the cumulative loss of decreaseof the faire value originally recorded in the owner's equity should be tran sferred out and charged in to the curre nt profit and loss. The cumulative loss is the initial acquisition cost of available for sale financial assets, deducting the fair value of the withdrawing principal and amortization amount and impairment loss as well as net impairme nt amount origi nally charged into the profit or loss.Recog niti on and provisi on for bad debts of acco unts receivableIf there is objective evide nce that receivables are impaired at the end of this period, the carrying value will be written down to its present value of estimated future cash flows, and the amount of reducti on is recog ni zed as impairme nt loss and is recog ni zed in the current profit or loss. Present value of estimated future cash flows is determined through future cash flows (excluding credit losses that have not been incurred) disco un ted at the origi nal effective in terest rate, tak ing in to acco unt the value of related collateral (less estimated disposal costs, etc.). Origi nal effective in terest rate is the actual interest rate when the receivables are recognized initially. The estimated future cash flows of short-term receivables have small difference from the present value, and the estimated future cash flows are not discounted in determining the related impairme nt loss.The sig nifica nt sin gle receivables are separately carried out impairme nt test at the end of this period, and if there is objective evidence that the impairment has occurred, based on the differe nce of the prese nt value of future cash flows less tha n the book value, the impairme nt loss is recog ni zed and the provisi on of bad debts is done. The significant single amount refers to top five receivable balances or the sum of payme nts acco un ti ng for more tha n 10% of receivable bala nces.If there is objective evide nce that the in dividual non-sig nifica nt receivables impairment has occurred, separate impairment test is done, the impairment loss is recog ni zed and the provisi on for bad debts is done; other in dividual non-sig nifica ntreceivables and receivables not impaired after separate test are together divided into several comb in atio ns for impairme nt testi ng with aging as the similar credit risk characteristics, to determ ine the impairme nt loss and do provisi on for bad debts.In addition to separate provision for impairment of receivables, the company is based on the actual loss rate of receivable portfolio with the same or similar to the previous year and aging as the similar credit risk characteristics, and combines the current situation to determine the ratio of provision for bad debts as follows:Fixed assets and depreciation accounting methodRecognition criteria of fixed assets: fixed assets refer to tangible assets held for the purpose of produc ing commodities, provid ing services, ren ti ng or bus in ess man ageme nt with useful lives exceed ing one acco un ti ng year and high unit value. Classification of fixed assets: buildings and constructions, machinery equipment, tran sport equipme nt and office equipme nt.Fixed assets pricing and depreciation method: the fixed assetsis priced based on actual cost and depreciated in a straight-line method. The estimated useful lives, estimated residual rate and annual depreciation rate of various categories of fixed assets are listed as follows:end of the report ing period, and if the market con ti nuing to fall or tech no logical obsolescence, damage, long-term idle and other reasons result in fixed assets recoverable amount lower than its book value, in accordancewith the difference provision for impairment of fixed assets, the impairment loss is recognized in fixed assetsa nd can not be reversed i n a subseque nt acco un ti ng period. The recoverable amount is recog ni zed based on the fair value of the assets deduct ing the net amount after disposal expensesand the present value of cash flows of the estimated future assets. The present value of the future cash flows of the asset is determined in accorda nee with the result ing estimated future cash flows in the process of con ti nu ous use and final disposal to select its appropriate discount rate and the amount of the disco unt. Accounting method of construction in progressThe construction in progress is priced on the actual cost, to temporarily transfer to fixed assets whe n reach ing the in ten ded use state in accorda nce with the project budgetand the actual cost of the project, and to adjust the book value of fixed assets according to the actual cost after handling final settlement of accounts. Acquisition, con struct ion or producti on of assets eligible for capitalizatio n borrowed specifically or the in terest on gen eral borrowi ng costs and auxiliary expe nses of specific borrow ings occurred can be in cluded in the cost of capital assets and subseque ntly recog ni zed in the curre nt profit or loss before the acquisiti on, con structi on or product ion of the qualify ing asset reaches the inten ded use state or the sale state.Impairme nt of con struct ion in progress: the Compa ny con ducts a comprehe nsive inspection of construction in progress at the end of the reporting period; if the con struct ion in process is stopped for long time and will not be con structed in the n ext three years and the con struct ion in progress brings great un certa inty to the econo mic ben efits of en terprises due to backward performa nce or tech niq ues and the con struct ion in progress occurs impairme nt, the bala nce of recoverable amount of sin gle con struct ion in progress lower tha n the book value of con struct ion in progress is for impairme nt provisi ons of con struct ion in progress. Impairme nt loss on the con struct ion in progress shall not be reversed in subseque nt acco unting periods once recog ni zed. The pricing and amortizing of intangible assetsPricing of the intan gible assets---The cost of outsourcing intangible assets shall be priced based on the actual expe nditure directly attributable to in ta ngible assets for the expected purpose.---Expenditure on internal research and development projects is charged into the current profit or loss, and expense in the development stage can be recognized as in tan gible costs if meeti ng the criteria for capitalizati on.---Intangible assets of investment is in accordance with the agreed value of the in vestme nt con tract or agreeme nt as costs, exclud ing not fair agreed value of the con tract or agreeme nt.---Intan gible assets of the debtor obta ined in the non-cash asset cover debt method can be accepted; if the receivable creditor' right is changed into intangible assets, then record accord ing to the fair value of intan gible assets.---For non-monetary transaction intangible assets,the fair value and related taxes payable of non-mon etary assets should be the acco un ti ng cost.Amortizati on of in tan gible assets: as for the in tan gible assets with limited service life, it is amortized by straight-line method when it is available for use within the service period. As for unforeseeable period of intangible assets bringing future economic ben efits to the compa ny, it is regarded as in tan gible assets with un certa in service life, and in tan gible assets with un certa in service life can not be amortized. The Compa' in tan gible assets in clude land use rights, forest land use rights and the producti on and marketing information management software. The land use rights are amortized averagely in accordanee with 50 years of service life, forest land use rights are amortized averagely in accordanee with 30 years of service life, and the production and marketing information management software are amortized averagely in accorda nee with 5 years of service life.Expe nditures aris ing from developme nt phase on internal research and developme nt projects can be recog ni zed as intan gible assetswhe n satisfy ing all of the follow ingconditions: (1) there is technical feasibility of completing the intangible assets so that they will be available for use or sale; (2) there is in ten ti on to complete and use or sell the in ta ngible assets; (3) the method that the in ta ngible assetsge nerate econo mic ben efits, in clud ing existe nee of a market for products produced by the intan gible assets or for the intangible assets themselves, shall be proved. Or, if to be used intern ally, the usef uln ess of the intan gible assets shall be proved; (4) adequate tech ni cal, finan cial, and other resources are available to complete the developme nt of intan gible assets, and the Compa ny has the ability to use or sell the intan gible assets; (5) the expenditures arising from development phase of the intangible assets can be measured reliably.Impairme nt of in ta ngible assets: the Compa ny con ducts a comprehe nsive in spect ion on intangible assetsat the end of the reporting period. If the intangible assetshave bee n replaced by other new tech no logies so as to seriously affect its capacity to create econo mic ben efits for the en terprise, the market value of certa in in ta ngible assets sharply fall and is not expected to recover in the remaining amortization period, certa in in tan gible asset has exceeded the legal time limit but still has some value in use as well as the intangible asset impairment has occurred, the provision for impairme nt is done accord ing to the differe nce betwee n the in dividual estimated recoverable amount and the book value. Impairme nt loss on the intan gible asset shall not be reversed in subseque nt acco unting periods once recog ni zed.Acco un ti ng method of capitalizatio n of borrowi ng costsBorrow ing costs that are directly attributable to the acquisiti on, con struct ion or product ion of qualify ing assets for capitalizati on should be charged into the releva nt costs of assets and therefore should be capitalized. Borrowing costs incurred after qualify ing assets for capitalizatio n reaches the estimated use state are charged to profit or loss in the curre nt period. Other borrow ing costs are recog ni zed as expe nses based on the accrual and are charged to profit or loss in the curre nt period.Capitalizati on of borrow ing costs should meet the follow ing con diti ons: expe nditures are being in curred, which comprise disburseme nts in curred in the form of payme nts of cash, tran sfer of non-mon etary assetsor assumpti on of in terest-beari ng debts for the acquisiti on, con struct ion or product ion of qualify ing assets for capitalizati on; borrow ing costs are being in curred; purchase, con structi on or manu facturi ng activities that are n ecessary to prepare the assets for their inten ded use or sale are in progress. Capitalizati on amount of borrowi ng in terest: the borrowi ng in terest in curred from the acquisiti on, con struct ion or producti on of assets eligible for capitalizatio n borrowed specifically or gen erally should be determ ined the capitalizati on amount accordi ng to the followi ng method before the acquisiti on, con struct ion or product ion of a qualify ing asset reach ing its inten ded use or sale state:---Where funds are borrowed specifically for purchase, con structi on or manu facturi ng of assets eligible for capitalization, costs eligible for capitalization are the actual in terest costs in curred in curre nt period less the in terest in come of unu sed borrowi ng funds deposited in the bank or any in come earned on the temporary inv estme nt of such borrow in gs.---Where funds allocated for purchase, con struct ion or manu facturi ng of assets eligible for capitalization are part of a general pool, the eligible capitalization interest。
英文审计报告及附注
英文审计报告及附注Here is a 614-word English essay on the topic of "English Audit Report and Notes":The Importance of Audit Reports and Notes in Financial ReportingFinancial reporting is a critical aspect of any organization, providing stakeholders with a comprehensive understanding of the company's financial health and performance. At the heart of this reporting process lies the audit report and its accompanying notes, which play a vital role in ensuring transparency, accuracy, and accountability.An audit report is a formal document prepared by an independent and qualified auditor that presents the findings and conclusions of their examination of an organization's financial statements. This report serves as a crucial tool for investors, lenders, regulators, and other interested parties, allowing them to make informed decisions based on the organization's financial standing.The audit report typically includes an opinion on the fairness and accuracy of the financial statements, addressing whether they have been prepared in accordance with the applicable accountingstandards and principles. The auditor's opinion can be unqualified (indicating the financial statements are fairly presented), qualified (indicating certain issues or limitations), adverse (indicating the financial statements are not fairly presented), or a disclaimer of opinion (indicating the auditor was unable to obtain sufficient evidence to form an opinion).Accompanying the audit report are the auditor's notes, which provide additional information and context to the financial statements. These notes are an essential component of the financial reporting process, as they offer detailed explanations and clarifications on various aspects of the organization's financial activities.The notes to the financial statements often include information such as:- Significant accounting policies: This section outlines the key accounting principles and methods used by the organization in preparing its financial statements.- Explanations of financial line items: The notes provide detailed breakdowns and explanations of the various accounts and balances reported in the financial statements, helping readers better understand the organization's financial position and performance. - Contingencies and commitments: The notes disclose any potential liabilities, such as pending lawsuits or contractual obligations, thatcould have a material impact on the organization's financial outlook. - Related party transactions: The notes outline any significant transactions or relationships between the organization and its related parties, such as subsidiaries, affiliates, or key management personnel.- Subsequent events: The notes inform readers of any significant events that occurred after the reporting period but before the financial statements were issued, which could affect the organization's financial position or future performance.The inclusion of these detailed notes is crucial, as it provides stakeholders with a more comprehensive understanding of the organization's financial situation. By enhancing transparency and disclosure, the notes to the financial statements help to build trust and confidence in the organization's financial reporting.Furthermore, the audit report and accompanying notes play a vital role in regulatory compliance. In many jurisdictions, publicly traded companies are required to have their financial statements audited and to disclose the resulting report and notes as part of their regulatory filings. This ensures that the financial information presented to the public is reliable, accurate, and in compliance with applicable accounting standards and regulations.In conclusion, the audit report and its accompanying notes areessential components of financial reporting, providing stakeholders with a detailed and transparent view of an organization's financial health and performance. By ensuring the integrity and reliability of financial information, these documents play a crucial role in supporting informed decision-making, fostering trust, and upholding regulatory compliance. As such, the careful preparation and thorough review of audit reports and notes should be a top priority for any organization seeking to maintain the confidence of its stakeholders.。
香港英文审计报告
香港英文审计报告12020年4月19日致xx公司股东（在xx注册成立的股份有限公司）本审计师（以下简称「我们」）已完成审核刊于第58页至第108页根据香港公认会计原则编制的财务报表。
董事及审计师各自的责任贵公司的董事负责编制真实与公平的财务报表。
在编制该等真实与公平的财务报表时，董事必须选取并贯彻采用合适的会计政策。
我们的责任乃根据我们审核工作的结果，对该等财务报表作出独立意见，并仅向贵公司全体股东报告我们的结论，及不作其它用途。
我们并不就本报告的内容向任何其它人士负上责任或承担法律责任。
意见的基础我们乃按香港会计师公会所颁布的审计准则进行审核工作。
审核范围包括以抽查方式查核与财务报表所载数额及披露事项有关的凭证，亦包括评估董事于编制该等财务报表时所作的重大估计及判断、所厘定的会计政策是否适合贵公司的具体情况以及有否贯彻应用并充分披露该等会计政策。
我们于策划及进行审核工作时，均以取得一切我们认为必须的数据及解释，致使我们获得充分的凭证，从而就该等财务报表是否存有重大的错误陈述，作合理的确定。
在作出意见时，我们亦已衡量22020年4月19日该等财务报表所披露的数据在整体上是否足够。
我们相信，我们的审核工作已为下列意见建立合理的基础。
意见我们认为，该等财务报表均真实及公平地反映贵公司于xx年xx 月xx日的财务状况，及贵公司由xx年x月x日（公司成立日）至xx 年xx月xx日止会计期间的利润及现金流动状况，并根据香港公司条例的披露要求而妥为编制。
to the memberswe have audited the financial statements on pages 58 to 108 which have been prepared in accordance with accounting principles generally accepted in hong kong. respective responsibilities of directors and auditorsindependent opinion, based on our audit, on those financial statements and to report our opinion solely to you, as a body, and for no other purpose. we do not assume responsibility towards or accept liability to any other person for the contents of this report.basis of opinionwe conducted our audit in accordance with statements of auditing standards issued by the hong kong society of accountants. an audit includes an examination, on a test basis, of evidence relevant to the32020年4月19日amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates andwe planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. in forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. we believe that our audit provides a reasonable basis for our opinion.opinionin our opinion the financial statements give a true and fair view of the state标准审计报告的参考格式example of standard audito r’s report审计报告auditor’s reportabc股份有限公司全体股东：我们审计了后附的abc股份有限公司（以下简称abc公司）财务报表，包括20×1年12月31日的资产负债表，20×1年度的利润表、股东权益变动表和现金流量表以及财务报表附注。
香港公司核数报告(香港审计报告)模板样本文件参考
MACHENG LIMITEDAudited Financial StatementsFor The Period From 1 August 2011 (Date of Incorporation) to 31 December 2012MACHENG LIMITEDCONTENTSPages Report of the Director 1 Report of the Auditors 2 to 3 Income Statement 4 Balance Sheet 5 Statement of changes in equity 6 Notes to Financial Statements 7 to 9______________________ Page1MACHENG LIMITEDREPORT OF THE DIRECTORThe director presents the report and the audited financial statements for the period from 1 August 2012 (date of incorporated business) to 31 December 2012.PRINCIPAL ACTIVITIESThe principal activity of the company during the period was inactive.FINANCIAL STATEMENTSThe company was incorporated and commenced business on 1 August 2012. The company’s results for the period from 1 August 2012 (date of commencement of business) to 31 December 2012 are set out in the income statement on page 4.The state of affairs of the company as at 31st December 2012 is set out in the balance sheet on page 5.DIVIDENDSThe director does not recommend the payment of any dividends for the period.ISSUE OF SHARESUpon incorporation, 1 subscriber shares of HK$1.00 each were issued at par for cash. On 15 February 2012, the company’s issued share capital was increased from HK$1.00 to HK$10,000.00 by the allotment of 9,999 shares of HK$1.00 each at par for cash to provide working capital for the company.DIRECTORDuring the period, the director who held office during the period and up to the date of this report is as follows:-Baililai Nominees Limited (Appointed on 1 August 2012 andresigned on 15 February 2012) MA CHENG(Appointedon15February2012) Mark ma (Appointed on 15 February 2012 andresigned on 15 March 2012)In accordance with the Company’s Articles of Association, the director retire from the Board and, being eligible, offer himself for re-election.AUDITORSThe auditors, WB CPA Limited, Certified Public Accountants retire and, being eligible, offer themselves for re-appointment.On behalf of the Board:ChairmanHong KongPage 2 AUDITORS’ REPORT TO THE SHAREHOLDER OFMACHENG LIMITED(Incorporated in Hong Kong with limited liability)We have audited the financial statements of MACHENG LIMITED set out on pages4 to 9, which comprise the balance sheet as at 31 December 2012, and the income statement for the period then ended, and a summary of significant accounting policies and other explanatory notes.Director’s responsibility for the financial statementsThe director is responsible for the preparation and presentation of financial reporting statements and books and records in accordance with the Small and Medium-sized Entity Financial Reporting Standard (SME-FRS) issued by the Hong Kong Institute of Certified Public Accountants. This responsibility includes designing, implementing and maintaining reasonable accounting procedures relating to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.In addition, section 141D of the Companies Ordinance requires that the balance sheet together with the notes thereon should be prepared in accordance with the requirements of the Eleventh Schedule to that Ordinance. The director is responsible for supply of fact in financial reporting statements with audit evidence. The director exercises rights in Company Ordinance to appoint auditors.Auditors’ responsibilityOur responsibility is to express an opinion on these financial statements based on our audit and to report our opinion solely to you, as a body, in accordance with section 141D of the Companies Ordinance, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. The auditors’ responsibility is limited to the extent a reasonable assurance and legal duty under Section 131(8) of companies Ordinance. Any matters in proportionality and equitable consideration are not our responsibility.We conducted our audit in accordance with Hong Kong Standards on Auditing and with reference to PN900 (Revised) “Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard” issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance so as to safeguard material misstatement.An audit involves applying summary procedures for opinion by assessing audit evidence from directors, regarding amounts and disclosures in financial statements. Such procedures include assessment of fact by applying the balance of probability test before examination and include the assessment of limitation in sufficient and appropriate information. In assessing risk on limitation, the auditors also considers the limitation in accounting procedures and particulars in the entity’s preparation and presentation of the financial statements in order to apply audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of entity’s monitoring controls in books and records and accounts. An audit also includes evaluating the appropriateness of definitions and accounting policies applied and reasonableness of accounting estimates made by directors, and evaluating financial reporting information on definitions in SME-FRS, made by director.Page 3 AUDITORS’ REPORT TO THE SHAREHOLDER OFMACHENG LIMITED(Incorporated in Hong Kong with limited liability)We believe that the audit evidence and financial reporting information we have obtained is sufficient and appropriate to provide a basis for our audit opinion.OpinionIn our opinion, the financial statements have been properly prepared, in all material respects, in accordance with the SME-FRS. In addition, in our opinion the balance sheet together with the notes thereon is properly drawn up so as to exhibit a true and correct view of the state of the Company’s affairs as at 31 December 2012 according to the best of our information and explanations given to us, and as shown by the books of the Company. Report on other matters under section 141D of the Hong Kong Companies OrdinanceWe report that we have obtained all the information and explanations which we have required.WB CPA LimitedCertified Public Accountants (Practising)Suite 2302, 23/F., Seaview Commercial Building,21 Connaught Road West, Sheung Wan,Hong Kong.Date:INCOME STATEMENTFOR THE PERIOD FROM 1 AUGUST 2011(DATE OF INCORPORATION) TO 31 DECEMBER 2012(Expressed in Hong Kong Dollars)NoteHK$ Turnover -Other operating expenses -7,735.00 Loss from operating activities -7,735.00 Net interest income -Loss before taxation 2 -7,735.00 Taxation 4 -Net loss for the period -7,735.00The notes on pages 7 to 9 form an integral part of these financial statement.The loss for the period is the only component of the changes in equity.BALANCE SHEET AS AT 31 DECEMBER 2012 (Expressed in Hong Kong Dollars)CURRENT ASSETSAmount due from a director NET ASSETSCAPITALIssued capitalLoss for the period SHAREHOLDER'S FUNDS NoteHK$6 2,265.002,265.00 5 10,000.00-7,735.002,265.00The financial statements were approved and authorizedfor issued by the Board of director onDirectorThe notes on pages 7 to 9 form an integral part of these financial statement.STATEMENT OF CHANGES IN EQUITYFOR THE PERIOD FROM 1 AUGUST 2011 (DATE OF INCORPORATION) TO 31 DECEMBER 2012 (Expressed in Hong Kong Dollars)Balance at 1 August 2011 Loss for the periodBalance at 31 December 2012 Issued AccumulatedCapital Deficit TotalHK$ HK$ HK$ 10,000.00 -10,000.00 --7,735.00 -7,735.00 10,000.00 -7,735.00 2,265.00Page 7MACHENG LIMITEDNOTES TO FINANCIAL STATEMENTS – 31 DECEMBER 2012REPORTING ENTITYMACHENG Limited is a company incorporated in Hong Kong with limitedliability. The Company’s registered office is located at 130-132 Des V oeux Road Central, Hong Kong Company during the period was inactive.1. BASIS OF PREPARATION AND ACCOUNTING POLICIESThe Company qualifies to prepared and present its financial statements in accordancewith the Small and Medium-sized Entity Financial Reporting Framework. Thesefinancial statements comply with the Small and Medium-sized Entity FinancialReporting Standard (“SME-FRS”) issued by the Hong Kong Institute of CertifiedPublic Accountants and have been prepared under the accrual basis of accounting.a. Revenue recognitionRevenue is recognized when it is probable that the economic benefits will flow to thecompany and when the revenue can be measured reliably, on the following base:No revenue is incurred during the period.b. TaxationIncome tax expense represents current tax expense. The income tax payablerepresents the amounts expected to be paid to the taxation authority, using the taxrates (and tax laws) that have been enacted or substantively enacted by the balancesheet date.Deferred tax is not provided.Page 8MACHENG LIMITEDNOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 20122. LOSS BEFORE TAXATIONLoss before taxation is arrived at after charging:-Charging:-Auditors' remuneration HK$ 5,000.003. DIRECTOR'S EMOLUMENTSDuring the period ended 31 December 2012, no emolument has been paid or is payable to director of the company.4. INCOME TAXAs the company has no assessable profit for the year, no provision for taxation is considered necessary.In the opinion of director, the deferred tax liabilities are immaterial at the balance sheet date.5. ISSUED CAPITALAuthorized, issued and fully paid10,000 ordinary shares of HK$1.00 each HK$ 10,000.00Upon incorporation, 1 subscriber shares of HK$1.00 each were issued atpar for cash. On 15th February 2012, the company's issued share capital was increased from HK$1.00 to HK$10,000.00 by the allotment of 9,999 shares of HK$1.00 each at par for cash to provide working capital for the company.Page 9MACHENG LIMITEDNOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 20126. AMOUNT DUE FROM A DIRECTORDetails of amount due from a director disclosed pursuant to Section161B of the Companies Ordinance are as follows:-OutstandingBalance Name of Director At 31/12/2012HK$ Wang Wen Qi 2,265.00 The above advances are unsecured and are repayable on demand.Interest on loan advanced are calculated at prevailing market rate. Maximum BalanceHK$2,265.007. ADOPTION OF SECTION 141D OF THE COMPANIES ORDINANCEA shareholder has agreed in writing that Section 141D of the CompaniesOrdinance should apply with respect to the accounts of the Company forthe period ended 31 December 2012.(For management purposes only) MACHENG LIMITEDDETAILED TRADING AND PROFIT AND LOSS STATEMENTFOR THE PERIOD FROM 1 AUGUST 2011(DATE OF INCORPORATION) TO 31 DECEMBER 2012(Expressed in Hong Kong Dollars)IncomeLess: Administrative and Selling Expenses Auditors' remunerationBusiness registration feePreliminary feeSundry expenses HK$ HK$-5,000.00900.001,730.00105.007,735.00Net loss for the period -7,735.00請注意!Attention!本份核數師報告僅為示例用，並不表示適用於所有香港有限公司（法人團體），請謹慎使用。
审计报告英文版(全)
AUDITOR’S REPORTYue Hua Shen / Yan Zi (2014) No. 0002ICPA filing number: 020201401000420To all shareholders of ****** Co., Ltd:We have audited the accompanying financial statements of ****** Co., Ltd (“Your Company”), which comprise the balance sheet as of 31 December 2013, the income statement,statement of changes in owner's equity and cash flow statement for the year then ended, and notes to the financial statements.I. Management’s responsibility for the financial statementsManagement of your Company is responsible for the preparation and fair presentation of financial statements. This responsibility includes: (1) in accordance with the Accounting Standards for Business Enterprises and its relevant provisions, preparing the financial statements and reflecting fair presentation; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.II. Auditors' responsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Thosestandards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. OpinionIn our opinion, the financial statements of your Company have been prepared in accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your Company as of 31 December2013, and the results of its operations and cash flows for the year then ended.Guangdong Huaxin Accounting Firm (general partner)Guangdong, ChinaChinese Certified Public Accountant:Chinese Certified Public Accountant:January 3, 2014BALANCE SHEETAS OF 31 DECEMBER 2013 Unit: RMB Yuan Company: ****** Co., LtdPrepared by: Audited by: Finance Manager: Company Leader:INCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB Yuan Company: ****** Co., LtdPrepared by: Audited by: Finance Manager: Company Leader:CASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB Yuan Company: ****** Co., LtdPrepared by: Audited by: Finance Manager: Company Leader:STATEMENT OF CHANGES IN OWNERS’ EQUITYFOR THE YEAR ENDED 31 DECEMBER 2013Company: ****** Co., LtdLegal representative: Person in charge of accounting: Leader of accounting department:****** CO., LTDNOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED DECEMBER 31, 2013(All amounts in RMB Yuan) I. Company Profile******* Co., Ltd. (hereinafter referred to as the "Company") is a limited liability company (Sino-foreign joint venture) jointly invested and established by **** Co., Ltd. and ******* Limited on 24 June 2013. On December 26, 2013, the shareholders have been changed to ***** CO., LTD and ******* LIMITED.Business License of Enterprise Legal Person License No.:Legal Representative:Registered Capital: RMB (Paid-in Capital: RMB )Address:Business Scope: Financing and leasing business; leasing business; purchase of leased property from home and abroad; residue value treatment and maintenance of leased property; consulting and guarantees of lease transaction (articles involved in the industry license management would be dealt in terms of national relevant stipulations)II. Declaration on following Accounting Standard for Business Enterprises The financial statements made by the Company are in accordance with the requirements of Accounting Standard for Business Enterprises, which reflects the financial position, financial performance and cash flow ofthe Company truly and completely.III. Basic of preparation of financial statementsThe Company implements the Accounting Standards for Business Enterprises (‘Finance and Accounting [2006] No. 3”) issued by the Ministry of Finance on February 15, 2006 and the successive regulations. The Company prepares its financial statements on a going concern basis, and recognizes and measures its accounting items in compliance with the Accounting Standards for Business Enterprises –Basic Standards and other relevant accounting standards, application guidelines and criteria for interpretation of provisions as well as the significant accounting policies and accounting estimates on the basis of actual transactions and events.IV. The main accounting policies, accounting estimates and changes Fiscal yearThe Company adopts the calendar year as its fiscal year from January 1 to December 31.Functional currencyRMB was the functional currency of the Company.Accounting measurement attributeThe Company adopts the accrual basis for accounting treatments and double-entry bookkeeping of borrowing for financial accounting. The historical cost is generally as the measurement attribute, and whenaccounting elements determined are in line with the requirements of Accounting Standards for Enterprises and can be reliably measured, the replacement cost, net realizable value and fair value can be used for measurement.Accounting method of foreign currency transactionsThe Company’s foreign currency transactions adopt approximate spot exchange rate of the transaction date to convert into RMB in accordance with systematic and rational method; on the balance sheet date, the foreign currency monetary items use the spot exchange rate of the balance sheet date. All balances of exchange arising from differences between the balance sheet date spot exchange rate and the initial recognition or the former balance sheet date spot exchange rate, except that the exchange gains and losses arising by borrowing foreign currency for the construction or production of assets eligible for capitalization are transacted in accordance with capitalization principles, are included in profit or loss in this period; the foreign currency non-monetary items measured at historical cost will still be converted with the spot exchange rate of the transaction date.The standard for recognizing cash equivalentWhen making the cash flow statement, cash on hand and deposits readily to be paid will be recognized as cash, and short-term (usually no more than three months), highly liquid and readily convertible to known amountsof cash with insignificant risk of changes in value are recognized as cash equivalent.Financial InstrumentsClassification, recognition and measurement of financial assets- The company at the time of initial recognition of financial assets divides it into the following four categories: financial assets measured at fair value with changes included in the profit or loss of this period, loans and receivables, financial assets available for sale and held-to-maturity investments. Financial assets are measured at fair value when initially recognized. Relevant transaction costs of financial assets measured at fair value with changes included in the profit or loss of this period are recognized in profit or loss of this period, and relevant transaction costs of other categories of financial assets are recognized in the amount initially recognized.-- Financial assets measured at fair value with changes included in the profit or loss of this period refer to the short-term sales financial assets, including financial assets held for trading or financial assets measured at fair value with changes included in the profit or loss of this period designated upon initial recognition by the management. Financial assets measured at fair value with changes included in the profit or loss of this period are subsequently measured at fair value, and the interest or cash dividends obtained during the holding period will be recognizedas investment income, and the gains or losses of the change in fair value at the end of this period are recognized in the profit or loss in this period. When it is disposed, the difference between the fair value and the initial recorded amount is recognized as investment income, while adjusting gains from changes in the fair value.--Loans and receivables: the non-derivative financial assets without the price in an active market and with fixed and determinable recovery cost are classified as loans and receivables. Loans and receivables adopt the effective interest method and take amortized cost for subsequent measurement, and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period.-- Financial assets available for sale: including non-derivative financial assets available for sale recognized initially and other non-derivative financial assets except for loans and receivables, held-to-maturity investments and trading financial assets. Financial assets available for sale are subsequently measured at fair value, and interest or cash dividends obtained during the holding period will be recognized as investment income, and gains or losses arising from the changes in fair value at the end of this period are recognized directly in owners' equity until the financial asset is derecognized or impaired and then is recognized as the profit or loss in this period.-- Held-to-maturity investments: the non-derivative financial assetswith clear intention and ability to hold to maturity by the management of the company, a fixed maturity date and fixed or determinable payments are classified as held-to-maturity investments. Held-to-maturity investments adopt the effective interest method and take amortized cost for subsequent measurement, and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period.Classification, recognition and measurement of financial liabilities - The company at the time of initial recognition of financial liabilities divides it into the following two categories: financial liabilities measured at fair value with changes included in the profit or loss of this period and other financial liabilities. Financial liabilities are measured at fair value when initially recognized. Relevant transaction costs of financial liabilities measured at fair value with changes included in the profit or loss of this period are recognized in profit or loss of this period, and relevant transaction costs of other financial liabilities are recognized in the amount initially recognized.-- Financial liabilities measured at fair value with changes included in the profit or loss of this period include the trading financial liabilities and financial liabilities measured at fair value with changes included in the profit or loss of this period designated upon initial recognition. Financial liabilities are subsequently measured at fairvalue, and the gains or losses of the change in fair value are recognized in the profit or loss in this period.-- Other financial liabilities: adopting the effective interest method and taking amortized cost for subsequent measurement. The gains or losses arising from derecognition or amortization is included in the profit or loss of this period.Requirements for derecognition of financial liabilitiesFinancial liabilities shall be entirely or partially derecognized if the present obligations derived from them are entirely or partially discharged. Where the Company enters into an agreement with a creditor so as to substitute the current financial liabilities with new ones, and the contract clauses of which are substantially different from those of the current ones, it shall recognize the new financial liabilities in place of the current ones. Where substantial revisions are made to some or all of the contract clauses of the current financial liabilities, the Company shall recognize the new financial liabilities after revision of the contract clauses in place of the current ones entirely or partially. Upon entire or partial derecognition of financial liabilities, differences between the carrying amounts of the derecognized financial liabilities and the consideration paid (including non-monetary assets surrendered or new financial liabilities assumed) are charged to profit or loss for the current period.Where the Company redeems part of its financial liabilities, it shall allocate the carrying amounts of the entire financial liabilities between the relative fair values of the parts that continue to be recognized and the derecognized parts on the redemption date. Differences between the carrying amounts allocated to the derecognized parts and the consideration paid (including non-monetary assets surrendered and the new financial liabilities assumed) are charged to profit or loss for the current period.Recognition and measurement for transfer of financial assetsIf the Company has transferred nearly all of the risks and rewards relating to the ownership of the financial assets to the transferee, they shall be derecognized. If it retains nearly all of the risks and rewards relating to the ownership of the financial assets, they shall not be derecognized and will be recognized as a financial liability. If the Company has not transferred nor retained nearly all of the risks and rewards relating to the ownership of the financial assets:(1) to give up the control of the financial assets to be derecognized; (2) not giving up control of the financial asset to be recognized based on the extent of its continuing involvement in the transferred financial assets and liabilities are recognized accordingly.If the transfer of entire financial assets satisfy the criteria for derecognition, differences between the amounts of the following two itemsshall be recognized in profit or loss for the current period: (1) the carrying amount of the transferred financial asset; (2) the aggregate consideration received from the transfer plus the cumulative amounts of the changes in the fair values originally recognized in the owners’ equity. If the partial transfer of financial assets satisfy the criteria for derecognition, the carrying amounts of the entire financial assets transferred shall be split into the derecognized and recognized parts according to their respective fair values and differences between the amounts of the following two items are charged to profit or loss for the current period: (1) the carrying amounts of the derecognized parts; (2) The aggregate consideration for the derecognized parts plus the portion of the accumulative amounts of the changes in the fair values of the derecognized parts which are originally recognized in the owners’ equity.Determination of the fair value of financial instruments- If financial instruments trade in an active market, the quoted price in an active market determines its fair value; if financial instrument trade not in an active market, the valuation techniques determine the fair value. Valuation techniques include recent market transaction price reference to the familiar situation and volunteer transaction, current fair value reference to other substantially similar financial instruments, discounted cash flow method and option pricing model and so on.Test and Provisions for impairment loss on financial assets--Except trading financial assets, the Company makes assessment on the carrying values of financial assets at the balance sheet date. If there is evidence that the fair value of specific financial asset has been impaired, provisions for impairment loss is made accordingly.-- Measurement of impairment of financial assets measured at amortized costIf there is objective evidence that the financial asset measured at amortized cost has been impaired, the carrying amount of the financial asset is written down to the present value of estimated future cash flows (excluding future credit losses that have not yet occurred), and the amount of reduction is recognized as impairment loss and is recognized in the profit or loss of this period. The Company carries out the impairment test of significant single financial asset separately, carries out the impairment test on insignificant single financial asset from a single or combination of angles, and carries out the impairment test on single asset without objective evidence of impairment along with the financial assets with similar credit risk characteristics to constitute a combination, but does not carry out the impairment test on the provision for impairment of financial assets based on the single in the portfolio. In the subsequent period, if there is objective evidence that the value of financial asset has been restored and recognized relevant to theobjective matters occurring after the impairment, previously recognized impairment loss shall be reversed and charged into the profit or loss of this period. But the book value after the reversal should not exceed the amortized cost at the reversal date of the financial assets supposed no provision for impairment. When the financial assets measured at amortized cost actually occur loss, offset against the related provision for impairment.--Available for sale financial assetsIf there is objective evidence that an impairment of available for sale financial assets occurs, even though the financial asset has not been derecognised, the cumulative loss of decrease of the faire value originally recorded in the owner's equity should be transferred out and charged into the current profit and loss. The cumulative loss is the initial acquisition cost of available for sale financial assets, deducting the fair value of the withdrawing principal and amortization amount and impairment loss as well as net impairment amount originally charged into the profit or loss.Recognition and provision for bad debts of accounts receivableIf there is objective evidence that receivables are impaired at the end of this period, the carrying value will be written down to its present value of estimated future cash flows, and the amount of reduction is recognized as impairment loss and is recognized in the current profit orloss. Present value of estimated future cash flows is determined through future cash flows (excluding credit losses that have not been incurred) discounted at the original effective interest rate, taking into account the value of related collateral (less estimated disposal costs, etc.). Original effective interest rate is the actual interest rate when the receivables are recognized initially. The estimated future cash flows of short-term receivables have small difference from the present value, and the estimated future cash flows are not discounted in determining the related impairment loss.The significant single receivables are separately carried out impairment test at the end of this period, and if there is objective evidence that the impairment has occurred, based on the difference of the present value of future cash flows less than the book value, the impairment loss is recognized and the provision of bad debts is done. The significant single amount refers to top five receivable balances or the sum of payments accounting for more than 10% of receivable balances.If there is objective evidence that the individual non-significant receivables impairment has occurred, separate impairment test is done, the impairment loss is recognized and the provision for bad debts is done; other individual non-significant receivables and receivables not impaired after separate test are together divided into several combinations for impairment testing with aging as the similar credit riskcharacteristics, to determine the impairment loss and do provision for bad debts.In addition to separate provision for impairment of receivables, the company is based on the actual loss rate of receivable portfolio with the same or similar to the previous year and aging as the similar credit risk characteristics, and combines the current situation to determine the ratio of provision for bad debts as follows:Fixed assets and depreciation accounting methodRecognition criteria of fixed assets: fixed assets refer to tangible assets held for the purpose of producing commodities, providing services, renting or business management with useful lives exceeding one accounting year and high unit value.Classification of fixed assets: buildings and constructions, machinery equipment, transport equipment and office equipment.Fixed assets pricing and depreciation method: the fixed assets is priced based on actual cost and depreciated in a straight-line method. The estimated useful lives, estimated residual rate and annual depreciationrate of various categories of fixed assets are listed as follows:Impairment of fixed assets: the Company checks the fixed assets term by term at the end of the reporting period, and if the market continuing to fall or technological obsolescence, damage, long-term idle and other reasons result in fixed assets recoverable amount lower than its book value, in accordance with the difference provision for impairment of fixed assets, the impairment loss is recognized in fixed assets and can not be reversed in a subsequent accounting period. The recoverable amount is recognized based on the fair value of the assets deducting the net amount after disposal expenses and the present value of cash flows of the estimated future assets. The present value of the future cash flows of the asset is determined in accordance with the resulting estimated future cash flows in the process of continuous use and final disposal to select its appropriate discount rate and the amount of the discount.Accounting method of construction in progressThe construction in progress is priced on the actual cost, to temporarily transfer to fixed assets when reaching the intended use state in accordance with the project budget and the actual cost of the project, and to adjust the book value of fixed assets according to the actual cost after handling final settlement of accounts. Acquisition, construction or production of assets eligible for capitalization borrowed specifically or the interest on general borrowing costs and auxiliary expenses of specific borrowings occurred can be included in the cost of capital assets and subsequently recognized in the current profit or loss before the acquisition, construction or production of the qualifying asset reaches the intended use state or the sale state.Impairment of construction in progress: the Company conducts a comprehensive inspection of construction in progress at the end of the reporting period; if the construction in process is stopped for long time and will not be constructed in the next three years and the construction in progress brings great uncertainty to the economic benefits of enterprises due to backward performance or techniques and the construction in progress occurs impairment, the balance of recoverable amount of single construction in progress lower than the book value of construction in progress is for impairment provisions of construction in progress. Impairment loss on the construction in progress shall not bereversed in subsequent accounting periods once recognized.The pricing and amortizing of intangible assetsPricing of the intangible assets---The cost of outsourcing intangible assets shall be priced based on the actual expenditure directly attributable to intangible assets for the expected purpose.--- Expenditure on internal research and development projects is charged into the current profit or loss, and expense in the development stage can be recognized as intangible costs if meeting the criteria for capitalization.--- Intangible assets of investment is in accordance with the agreed value of the investment contract or agreement as costs, excluding not fair agreed value of the contract or agreement.--- Intangible assets of the debtor obtained in the non-cash asset cover debt method can be accepted; if the receivable creditor’s right is changed into intangible assets, then record according to the fair value of intangible assets.--- For non-monetary transaction intangible assets, the fair value and related taxes payable of non-monetary assets should be the accounting cost.Amortization of intangible assets: as for the intangible assets with limited service life, it is amortized by straight-line method when it isavailable for use within the service period. As for unforeseeable period of intangible assets bringing future economic benefits to the company, it is regarded as intangible assets with uncertain service life, and intangible assets with uncertain service life can not be amortized. The Company’s intangible assets include land use rights, forest land use rights and the production and marketing information management software. The land use rights are amortized averagely in accordance with 50 years of service life, forest land use rights are amortized averagely in accordance with 30 years of service life, and the production and marketing information management software are amortized averagely in accordance with 5 years of service life.Expenditures arising from development phase on internal research and development projects can be recognized as intangible assets when satisfying all of the following conditions: (1) there is technical feasibility of completing the intangible assets so that they will be available for use or sale; (2) there is intention to complete and use or sell the intangible assets; (3) the method that the intangible assets generate economic benefits, including existence of a market for products produced by the intangible assets or for the intangible assets themselves, shall be proved. Or, if to be used internally, the usefulness of the intangible assets shall be proved; (4) adequate technical, financial, and other resources are available to complete the development of intangibleassets, and the Company has the ability to use or sell the intangible assets; (5) the expenditures arising from development phase of the intangible assets can be measured reliably.Impairment of intangible assets: the Company conducts a comprehensive inspection on intangible assets at the end of the reporting period. If the intangible assets have been replaced by other new technologies so as to seriously affect its capacity to create economic benefits for the enterprise, the market value of certain intangible assets sharply fall and is not expected to recover in the remaining amortization period, certain intangible asset has exceeded the legal time limit but still has some value in use as well as the intangible asset impairment has occurred, the provision for impairment is done according to the difference between the individual estimated recoverable amount and the book value. Impairment loss on the intangible asset shall not be reversed in subsequent accounting periods once recognized.Accounting method of capitalization of borrowing costsBorrowing costs that are directly attributable to the acquisition, construction or production of qualifying assets for capitalization should be charged into the relevant costs of assets and therefore should be capitalized. Borrowing costs incurred after qualifying assets for capitalization reaches the estimated use state are charged to profit or loss in the current period. Other borrowing costs are recognized as。
英文审计报告(带中文翻译)
xx company limited
（a joint stock company incorporated in the xx with limited
liability）
we have audited the financial statements on pages 58 to 108 which
statements, and of whether the accounting policies are appropriate
to the company's circumstances, consistently applied and adequately
incorporation of the company） to xx and have been properly prepared
in accordance with the disclosure requirements of the hong kong
贵公司的董事负责编制真实与公平的财务报表。在编制该等真实与公平的财务报表时，董事必须选取并贯彻采用合适的会计政策。我们的责任乃根据我们审核工作的结果，对该等财务报表作出独立意见，并仅向贵公司全体股东报告我们的结论，及不作其它用途。我们并不就本报告的内容向任何其它人士负上责任或承担法律责任。
disclosed.
we planned and performed our audit so as to obtain all the
information and explanations which we considered necessary in order
for no other purpose. we do not assume responsibility towards or
英文审计报告
英文审计报告Audit ReportTo: [Client's Name]From: [Auditor's Name]Date: [Date]Subject: Audit Report1. IntroductionWe have conducted an audit of [Client's Name] for the financial year ended [End Date]. The objective of this audit was to express an independent opinion on the fairness and truthfulness of the financial statements prepared by the management of [Client's Name].2. Scope of AuditOur audit was conducted in accordance with generally accepted auditing standards. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement in the financial statements, whether due to fraud or error.3. Auditor's OpinionBased on our audit, we are pleased to provide an unqualified audit opinion on the financial statements of [Client's Name]. This meansthat, in our opinion, the financial statements present fairly, in all material respects, the financial position of [Client's Name] as of [End Date] and the results of its operations and its cash flows for the year then ended in accordance with the applicable financial reporting framework.4. Key Audit FindingsDuring the course of our audit, we identified certain significant matters that we believe should be brought to your attention:a) Revenue Recognition: We noted that the company recognized revenue on a percentage of completion basis for long-term contracts. We reviewed the contracts and found that the method of revenue recognition was appropriate and in accordance with accounting standards.b) Accounts Receivable: We examined the company's procedures for recording accounts receivable and found them to be adequate. We also tested a sample of accounts receivable and found no material misstatements.c) Inventory: We tested the company's inventory reconciliation process and found it to be accurate. The company has controls in place to prevent any material misstatements.5. management's ResponseManagement has reviewed our audit findings and provided us with their responses, which we believe adequately address the matters raised during the audit. They have agreed to take corrective actions where necessary to strengthen internal controls and improvefinancial reporting.6. ConclusionBased on our audit procedures and the evidence obtained, we believe that the financial statements of [Client's Name] present fairly, in all material respects, the financial position of the company as of [End Date], and the results of its operations and cash flows for the year then ended.We appreciate the cooperation and assistance provided by the management throughout the audit process. If you have any questions or require further information, please feel free to contact us.Yours faithfully,[Auditor's Name][Position][Company Name]。
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香港英文审计报告记录————————————————————————————————作者：————————————————————————————————日期：23 致xx 公司股东（在xx 注册成立的股份有限公司）本审计师（以下简称「我们」）已完成审核刊于第58页至第108页根据香港公认会计原则编制的财务报表。
董事及审计师各自的责任贵公司的董事负责编制真实与公平的财务报表。
在编制该等真实与公平的财务报表时，董事必须选取并贯彻采用合适的会计政策。
我们的责任乃根据我们审核工作的结果，对该等财务报表作出独立意见，并仅向贵公司全体股东报告我们的结论，及不作其它用途。
我们并不就本报告的内容向任何其它人士负上责任或承担法律责任。
意见的基础我们乃按香港会计师公会所颁布的审计准则进行审核工作。
审核范围包括以抽查方式查核与财务报表所载数额及披露事项有关的凭证，亦包括评估董事于编制该等财务报表时所作的重大估计及判断、所厘定的会计政策是否适合贵公司的具体情况以及有否贯彻应用并充分披露该等会计政策。
我们于策划及进行审核工作时，均以取得一切我们认为必须的数据及解释，致使我们获得充分的凭证，从而就该等财务报表是否存有重大的错误陈述，作合理的确定。
在作出意见时，我们亦已衡量该等财务报表所披露的数据在整体上是否足够。
我们相信，我们的审核工作已为下列意见建立合理的基础。
意见我们认为，该等财务报表均真实及公平地反映贵公司于xx 年xx 月xx 日的财务状况，及贵公司由xx 年x 月x 日（公司成立日）至xx 年xx 月xx 日止会计期间的利润及现金流动状况，并根据香港公司条例的披露要求而妥为编制。
to the memberswe have audited the financial statements on pages 58 to 108 which have been prepared in accordance with accounting principles generally accepted in hong kong. respective responsibilities of directors and auditorsindependent opinion, based on our audit, on those financialstatements and to report our opinion solely to you, as a body, and for no other purpose. we do not assume responsibility towards or accept liability to any other person for the contents of this report.basis of opinionwe conducted our audit in accordance with statements of auditing standards issued by the hong kong society of accountants. an audit includes an examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates andwe planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. in forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. we believe that our audit provides a reasonable basis for our opinion.opinionin our opinion the financial statements give a true and fair view of the state标准审计报告的参考格式example of standard auditor’s report审 计 报 告auditor’s reportabc 股份有限公司全体股东：4 我们审计了后附的abc 股份有限公司（以下简称abc 公司）财务报表，包括20×1年12月31日的资产负债表，20×1年度的利润表、股东权益变动表和现金流量表以及财务报表附注。
一、管理层对财务报表的责任management’s responsibility for the financial statements按照企业会计准则和《××会计制度》的规定编制财务报表是abc 公司管理层的责任。
这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。
management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for business enterprises and china accounting system for businessenterprises. this responsibility includes: (a) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from materialmisstatement, whether due to fraud or error; (b) selecting and applying appropriate accounting policies; and (c) making accounting estimates that are reasonable in the circumstances.二、注册会计师的责任auditor’s responsibility我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
我们按照中国注册会计师审计准则的规定执行了审计工作。
中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。
在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
an audit involves performing audit procedures to obtain auditevidence about theamounts and disclosures in the financial statements. the procedures selected d epend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. in making those risk assessments, we considers internal control relevant to the entity’s preparation and fairpresentation of the financial statements in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. an audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.三、审计意见opinion我们认为，abc 公司财务报表已经按照企业会计准则和《××会计制度》的规定编制，在所有重大方面公允反映了abc 公司20×1年12月31日的财务状况以及20×1年度的经营成果和现金流量。