中英文审计报告五种审计意见

审计报告-标准无保留意见A u d i t o r s’R e p o r t 安明(2007)审字第XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC股份有限公司全体股东:

To the shareholders of ABC Co., Ltd. (the “Company”):

我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括2006

We have (colle ctively statement, cons olidated and a sum mary of

(1) 设计、实

(2) 选择和运1.

The in accordanc e with Enterprises. This the preparatio n and to fraud or e rror; (ii) that are reas onable in

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。

2. Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our au dit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that w e comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the fin ancial statements are free from material misstatement.

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 procedures to obtain audit evidence about the amounts and disclosures in the financi al statements. The procedures selected depend 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, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial stat ements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of e xpressing an opini on on the effectiveness of the entity’s internal control. An audit also includes evaluating the ap propriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as

We for our audit opinion.

3.

In our and o f the year then ende d in for Busine ss

中国

An

Beijing

a 29th March 2007

审计报告-无保留意见带说明段Auditors’Report

安明(2007)审字第XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC股份有限公司全体股东:

To the shareholders of ABC Co., Ltd. (the “Company”):

我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括2006年12月31日的合并及母公司资产负债表、2006年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (colle ctively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, cons olidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a sum mary of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任

按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任包括：(1) 设计、实

(2) 选择和运

1.

The in accordanc e with Enterprises. This the preparatio n and to fraud or e rror; (ii) that are reas onable in

2.

Our our au dit in require that w e comply the fin ancial

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 procedures to obtain audit evidence about the amounts and disclosures in the financi al statements. The procedures selected depend 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, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial stat ements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of e

xpressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the ap propriateness 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的、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

我们认为，上述财务报表已经按照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公允反映了贵集

3.

In our and o f the year then ende d in for Busine ss

日出售,将会产生570

In the in the stock market equity

中国

An

a 29th March 2007

审计报告-保留意见Auditors’ Report

安明(2007)审字第XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC股份有限公司全体股东:

To the shareholders of ABC Co., Ltd. (the “Company”):

我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括2006年12月31日的合并及母公司资产负债表、2006年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audite d the accompanying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (colle ctively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, cons olidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a sum mary of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任

按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任包括：(1) 设计、实

(2) 选择和运

The in accordanc e with Enterprises. This the preparatio n and to fraud or e rror; (ii) that are reas onable in

2.

Our our au dit in require that w e comply the fin ancial

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 procedures to obtain audit evidence about the amounts and disclosures in the financi al state ments. The procedures selected depend 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, the auditor considers internal con trol relevant to the entity’s preparation and fair presentation of the financial stat ements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of e xpressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the ap

propriateness 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的、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、导致保留意见的事项

贵公司应收账款期末余额为30,000,000元，占期末资产总额的20%。由于贵公司未能提供债务人地址,我们无法执行函证程序,也无法通过其他审计程序以获取充分、适当的审计证据。

3、the

The 20% of total assets, audit evidence

制，

量。

4.

In our presented, th

e Group as of

31 accordance w ith the

中国

An Ming Certified Public countants

Beijing P.R.China Registered in P. R.China

29th March 2007

审计报告-否定意见Auditors’Report

安明(2007)审字第XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC股份有限公司全体股东:

To the shareholders of ABC Co., Ltd. (the “Company”):

我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括2006年12月31日的合并及母公司资产负债表、2006年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (colle ctively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, cons olidated and a sum

mary of

(1) 设计、实

(2) 选择和运

The in accordanc e with Enterprises. This the preparatio n and to fraud or e rror; (ii) that are reas onable in

2.

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our au dit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that w e comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the fin ancial statements are free from material misstatement.

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 procedures to obtain audit evidence about the amounts and disclosures in the financi al statements. The procedures selected depend 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, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial stat ements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of e xpressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the ap propriateness 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的、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.

.

3、the

The XX do not follow XX decreas e in the has a mate rial

制，

4.

In our doesn't give a true and 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standard s for Business Enterprises and China Accounting System for Business Enterprises.

安明会计师事务所中国注册会计师

中国北京XXXXX XXXXXX

An Ming Certified Public countants

Beijing P.R.China Registered in P. R.China

29th March 2007

审计报告-无法表达意见

Aud itors’ Report

安明(2007)审字第XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC股份有限公司全体股东:

To the

财务报表，包括2006

We have (colle ctively statement, cons olidated and a sum mary of

(1) 设计、实

(2) 选择和运

The in accordanc e with Enterprises. This the preparatio n and to fraud or e rror; (ii) that are reas onable in

二、导致无法表示意见的事项

经审计,如会计报表附注XX所述,贵公司原材料采购和产品销售绝大部分来自关联方交易.但因受管理工作的限制,我们无法对这些交易执行必要的审计程序,因此我们无法对这些交易的公允性和合理性做出结论.

2、the event which caused disclaimer opinion

According to our examination, most of the inventory purchases and product sales of the Company are, as disclose

d in th

e accompanying Note XX, transactions between related parties. However, we were unable, as a result o

f th

e limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable.

三、审计意见

我们认为，由于上述事项可能产生的影响非常重大和广泛,我们无法对贵公司财务报表发现意见。

3. Opinion

due to the material and widely impact of the matters mentioned above, we cann't give a view of the financial statements of the Company.

安明会计师事务所中国注册会计师

中国北京XXXXX XXXXXX

An Ming Certified Public countants

Beijing P.R.China Registered in P. R.China