审计报告英语
审计报告 货币资金附注 英语版
审计报告货币资金附注英语版全文共10篇示例，供读者参考篇1Audit Report on Cash and Cash EquivalentsHi everyone, I'm here to talk about cash and cash equivalents! Cash and cash equivalents are the most liquid assets of a company, which means they can be easily converted into cash. In this audit report, we will take a closer look at the cash and cash equivalents of our company.First, let's talk about the cash balance. The cash balance represents the amount of money our company has in the form of cash in hand and in the bank. It is important for us to ensure that the cash balance is accurate and reliable. During the audit, we checked the bank statements and counted the cash on hand to verify the accuracy of the cash balance.Next, let's talk about cash equivalents. Cash equivalents are short-term investments that are highly liquid and easily convertible into cash. Examples of cash equivalents include treasury bills, money market funds, and commercial paper. We verified the existence and valuation of these cash equivalents byobtaining confirmations from the financial institutions where they are held.In the notes to the financial statements, we disclosed additional information about the cash and cash equivalents. This includes details about any restrictions on the use of cash, bank overdrafts, and any significant transactions related to cash and cash equivalents.Overall, we are pleased to report that our audit of the cash and cash equivalents of the company has been completed successfully. We found no material misstatements or discrepancies that would impact the financial statements. Our audit provides reasonable assurance that the cash and cash equivalents are presented fairly in accordance with the applicable accounting standards.In conclusion, cash and cash equivalents are an important part of the company's financial position. It is crucial for us to ensure that the cash balance and cash equivalents are accurately recorded and reported in the financial statements. Our audit provides assurance to stakeholders that the company's cash and cash equivalents are properly accounted for.That's all for now, thanks for listening!篇2Title: Audit Report on Cash and Cash EquivalentsHi everyone, I am here to share with you the audit report on cash and cash equivalents. Cash and cash equivalents are super important for a company because they are like the company's wallet. We need to make sure that the money in the wallet is safe and correct.Our audit team checked the company's cash and cash equivalents very carefully. We looked at the bank statements, cash receipts, and cash disbursements. We also checked if the cash in the company's accounts matched up with the physical cash on hand.We are happy to report that everything looks good with the company's cash and cash equivalents. The cash balances in the bank statements matched the company's records. The cash receipts and disbursements were properly recorded and supported by documents. We also confirmed that the company's cash on hand matched the records.In the footnotes to the financial statements, we included additional information about the company's cash and cash equivalents. This information helps readers understand wherethe company's money is coming from and how it is being used. It's like giving a little extra explanation to make things clearer.Overall, we are satisfied with the company's management of cash and cash equivalents. They are doing a great job of keeping track of their money and making sure everything adds up. We didn't find any major issues or errors that need to be fixed.In conclusion, cash and cash equivalents are a big deal for a company, and it's important to keep them in check. The company we audited has done a good job of managing their cash, and we are happy to give them a thumbs up. If you have any questions about our audit report, feel free to ask. Thank you for listening!That's all for the audit report on cash and cash equivalents. I hope you found it helpful and easy to understand. Remember, keeping track of your money is super important, just like keeping track of your toys or snacks. Stay safe and take care of your wallet, just like the companies take care of their cash!篇3Audit Report – Cash and Cash Equivalents NoteHey guys! Today I want to talk about the cash and cash equivalents note in our audit report. So, what exactly is cash and cash equivalents?Cash and cash equivalents are basically the money we have in our bank accounts or any other form of liquid assets that we can quickly convert into cash. This could include things like savings accounts, certificates of deposit, and petty cash on hand.In our audit report for this year, we checked out the cash and cash equivalents to make sure everything is correct and accounted for properly. We looked at bank statements, receipts, and other documents to make sure there were no discrepancies or errors.We also looked at the internal controls in place to protect our cash and cash equivalents. This includes things like having more than one person involved in handling cash, keeping track of all transactions, and regularly reconciling accounts.It's important to have a good system in place for managing our cash and cash equivalents because they are such an important part of our financial health. If we don't have enough cash on hand, we may not be able to pay our bills or take advantage of opportunities when they come up.In conclusion, the audit report for cash and cash equivalents is really important to make sure everything is in order and that our money is being handled properly. We have to make sure our cash is safe and accounted for so we can keep our business running smoothly.Thanks for listening, guys! Stay tuned for more audit reports coming your way soon.篇4Audit Report on Cash and Cash EquivalentsHi everyone! Today I'm going to talk about cash and cash equivalents in our audit report. Cash and cash equivalents are really important because they show how much money a company has right now that can be used to pay for things.In our audit, we checked to make sure that the company's cash and cash equivalents are recorded accurately in the financial statements. We looked at bank statements, cash receipts, and payments to make sure everything adds up correctly.We also checked to see if there were any restrictions on the cash, like if it was set aside for a specific purpose. This isimportant because it can affect how much money the company really has available to use.One of the things we looked at in the cash and cash equivalents note is the breakdown of the different types of cash the company has. This can include things like coins, currency, and checks. We also looked at any short-term investments that can be easily converted to cash.Overall, we found that the company's cash and cash equivalents are properly accounted for and presented in the financial statements. This means that the company's financial position is accurately reflected and investors can trust the information they're given.That's all for now! Thanks for listening to my audit report on cash and cash equivalents. If you have any questions, feel free to ask!篇5Audit ReportHi everyone, I'm here to talk about the audit report on the cash and cash equivalents of our company. So, let's get started!First of all, let's talk about what cash and cash equivalents mean. Cash means the actual money your company has in the bank or in a safe, like coins and bills. Cash equivalents are things that can be quickly turned into cash, like short-term investments that can be easily sold.In our audit, we checked all the cash and cash equivalent accounts of the company to make sure everything was accurate and valid. We counted the cash in the bank, checked the records of cash transactions, and verified any short-term investments.We found that the company's cash and cash equivalents are all in order and there were no discrepancies or issues to report. The cash balances matched the bank statements, and all transactions were properly recorded.In the notes to the financial statements, you will find detailed information about the company's cash position, including the amount of cash on hand, any restrictions on cash use, and any significant cash transactions that took place during the year. This information is important for investors and stakeholders to understand how the company is managing its cash.Overall, our audit of the cash and cash equivalents of the company was successful, and we are confident in the accuracy and reliability of the financial information provided. If you haveany questions or need more information, feel free to reach out to us.That's all for now, thanks for listening!篇6My Audit Report on Cash and Cash EquivalentsHi everyone! Today I'm going to talk about Cash and Cash Equivalents in the audit report. It's all about the money, so let's dive in!Cash and cash equivalents are super important in a company's financial statements. They show how much money the company has right now to spend on stuff. When I was doing the audit, I had to check all the cash and make sure everything added up correctly.In the audit report, I wrote a note about the cash and cash equivalents to explain what I found. I listed all the different types of cash the company had, like coins, bills, and checks. I also looked at bank accounts and investments that can be quickly turned into cash.I made sure to check the bank statements and receipts to make sure the company's records matched up. I also looked atany loans or debts the company had to make sure they were accurate.In the end, I found that the company's cash and cash equivalents were in good shape. They had enough money to pay for their expenses and grow their business. It was a relief to see everything was in order!So that's my audit report on cash and cash equivalents. It's so cool to see how much money a company has and how they're using it. I can't wait to do more audits and learn even more about money!篇7Audit Report on Cash and Cash EquivalentsHey there folks! Today, I want to talk to you about cash and cash equivalents. You know, those are the green stuff we use to buy things, like candy or toys. But sometimes, companies have a lot of cash and we need to make sure they are being careful with it. That's where auditors come in!So, my friends, I recently audited a company's cash and cash equivalents and I wanted to share with you what I found. First off, I checked the company's bank accounts to make sure they hadthe right amount of cash in there. You wouldn't want to go to the store with only half the money you need, right?Next, I looked at any investments the company had that could be quickly turned into cash. These are called cash equivalents. It's like having coins in your piggy bank that you can easily take out whenever you need them.I also checked to see if the company had any restrictions on their cash. Like when your parents tell you that you can't spend all your money on toys, but you have to save some for school supplies. Companies sometimes have rules about how they can use their cash too.Lastly, I made sure the company had proper records of their cash transactions. It's important to keep track of where the money is coming from and where it's going. Just like your allowance, you need to know when and how you spent it.In the end, I was happy to report that the company's cash and cash equivalents were in good shape. They had enough to cover their expenses and were being responsible with their money. It's important for companies to have enough cash on hand to keep their businesses running smoothly.Well, that's it for now, my friends. Remember, cash is king! Keep saving those pennies and spending wisely. Until next time, take care!篇8Audit Report on Notes to Financial Statements: Cash and Cash EquivalentsHey guys, today I am going to talk to you about the audit report on the notes to the financial statements related to cash and cash equivalents! Sounds boring, right? But don't worry, I will try to make it as easy to understand as possible.So, cash and cash equivalents are basically the money that a company has in its bank accounts or in hand. It's super important for a company to have enough cash to pay its bills and operate smoothly. As auditors, it's our job to make sure that the company's reported cash and cash equivalents are accurate and fairly presented in the financial statements.In our audit report, we checked out the company's bank statements, examined cash transactions, and made sure that all the cash balances were properly recorded. We also confirmed with the company's bank to verify the amounts shown in the financial statements.We found that the company has enough cash on hand to meet its short-term obligations and that there were no significant discrepancies in the cash balances. However, we did note a few small errors in recording cash transactions, which were promptly corrected by the company's finance team.Overall, we are happy to report that the company's cash and cash equivalents are in good shape and accurately reflected in the financial statements. It's always important for companies to manage their cash effectively and to have proper controls in place to prevent any errors or fraud.That's it for our audit report on cash and cash equivalents. I hope you guys learned something new today and remember, cash is king! Thanks for listening, see you next time!篇9Audit Report on Cash EquivalentsHello everyone, I'm here to report on the audit of the company's cash and cash equivalents. Cash equivalents are like the cool kids of the finance world – they're easy to use and everyone wants to hang out with them.We audited the company's cash and cash equivalents for the year ended December 31, 20xx. We wanted to make sure that the company's cash was being handled properly and that there weren't any sneaky financial tricks going on.We started our audit by looking at the company's bank statements and cash receipts. We wanted to see where the cash was coming from and where it was going. We also checked to see if the company had any restrictions on its cash – like if it had to be used for a specific purpose.Next, we looked at the company's internal controls. These are like the rules that the company has in place to make sure that its cash is safe and being used responsibly. We checked to see if the company's employees were following these rules and if there were any weaknesses in the system.After that, we counted the company's cash. This is like counting your pocket money to make sure you didn't lose any along the way. We wanted to make sure that the company's records matched up with the actual amount of cash it had on hand.Overall, we found that the company's cash and cash equivalents were in good shape. The company had propercontrols in place and its records were accurate. We didn't find any major issues that needed to be addressed.In conclusion, the company's cash and cash equivalents are like the good students in class – they're organized, responsible, and always on time. We're confident that the company is handling its cash in a proper and efficient manner.Thank you for listening to my audit report. If you have any questions, feel free to ask!篇10Title: Audit Report on Cash and Cash EquivalentsHey guys! Today we are going to talk about something super important - cash and cash equivalents. I know it sounds boring, but trust me, it's really cool!First of all, let's talk about what cash and cash equivalents are. Cash is basically the money that a company has in its pocket or bank account. Cash equivalents are things that can easily be turned into cash, like short-term investments that can be quickly sold for cash.Now, let's dive into the audit report on cash and cash equivalents. The auditor's job is to make sure that theinformation in the financial statements about cash and cash equivalents is accurate. They check things like the amount of cash on hand, how it was counted, and if there are any unusual transactions.The auditor also looks at the disclosure notes related to cash and cash equivalents. These notes provide additional information about the company's cash position, such as any restrictions on cash, bank overdrafts, or any cash that is held by subsidiaries.In our audit report, we found that the company's cash and cash equivalents are properly accounted for and disclosed in the financial statements. The cash balances were verified by the auditor and found to be accurate. The disclosure notes provided a clear picture of the company's cash position.Overall, the audit report on cash and cash equivalents shows that the company is managing its cash in a responsible way. It's important for a company to have enough cash to meet its obligations and to invest in future growth. Cash is king, after all!So, that's it for our audit report on cash and cash equivalents.I hope you guys learned something new today! Thanks for listening!。
审计 英语词汇
审计英语词汇审计法Audit Law, Audit Act审计法实施条例the Implementary Rules of the Audit law审计标准audit criteria，audit standard审计准则auditing standard审计原则auditing principles审计手册audit manual公认审计准则Generally Accepted Auditing Standards审计法律规范audit laws and regulations审计体制audit system审计权限audit purview；audit jurisdiction；audit mandate 审计职责audit responsibility审计监督audit supervision；supervision through auditing 审计管辖权audit jurisdiction审计执法implementation of audit laws and regulations审计处理audit sanction审计处罚audit penalty依法审计conduct auditing in accordance with laws审计意见audit opinion审计决定audit decision审计建议audit suggestion, audit recommendation复核意见conclusion of audit review审计复议audit appeal审计听证audit hearing审计复核audit review审计战略audit strategy审计计划audit plan审计方案auditing program 审计目标auditing objective 审计范围audit scope审计内容audit coverage审计结论audit conclusion审计任务audit assignments 审计结果audit finding审计报告audit report审计方法audit method审计过程auditing process审计证据audit evidence审计测试audit test审计风险audit risk审计抽样audit sampling审计软件audit software审计程序auditing procedures 审计调查audit investigation审计小组audit team审计线索audit trail工作底稿working paper绕过计算机审计auditing around the computer通过计算机审计auditing through the computer计算机辅助审计computer-assited audit信息技术审计IT audit合法性审计compliance audit, regularity audit合规性审计compliance audit综合审计comprehensive audit效益审计value for money audit （VFM audit）绩效审计performance audit财务审计financial audit财务报表审计financial statement audit财务收支审计audit of financial revenues and expenditures 决算审计final account audit经济责任审计accountability audit任中经济责任审计middle term accountability audit离任经济责任审计term-end accountability audit管理审计management audit项目审计project audit外部审计external audit内部审计internal audit政府审计government audit联合审计joint audit实地审计field audit期末审计final audit期中审计interim audit定期审计periodic audit初次审计initial audit初步审计preliminary audit事后审计post-audit事前审计pre-audit事中审计concurrent audit专项审计special audit法定审计statutory audit后续审计successive audit跟踪审计follow up audit全过程审计whole process auditing 突击审计surprise audit审计报告audit report标准报告standard report长式报告long-form report短式报告short-form report审计工作报告audit working report审计结果公告Announcement of Audit Findings审计长Auditor General副审计长Deputy Auditor General审计主任chief auditor资深审计师senior auditor审计师（员）auditor注册内部审计师certified internal auditor（CIA）注册信息系统审计师certified information systems auditor（CISA）注册公共会计师certified public accountant（CPA）特许会计师chartered accountant（CA）审计经费audit funds审计业务费audit operating expense审计专项经费special funds for auditing无保留意见:unqualified opinion保留意见qualified opinion无法表示意见: disclaimer of opinion否定意见:adverse opinion招生简章：物流师| 国际货代| 报关员| 报检员| 采购师| 学历教育用户帮助：关于我们| 联系我们| 用户手册| 在线报名| 支付方式| 论坛•首页•智丰培训•智丰人才•智丰就业•智丰咨询•智丰知识库•智丰俱乐部•会员专区•视频专区2008年暑期班生简章站内搜索: google提供｜管理文章｜资料下载｜培训课件｜管理文章分类大学生就业合同管理供应链管理绩效考核CRM专栏产品管理人力资源企业家动态国际管理成本管理战略管理流程管理生产管理知识管理管理方法管理杂谈管理理论自我成长营销管理财务税汇质量管理顾客管理领导力管理信息企业管理物流管理项目管理制度大全表格大全实用审计英语词汇(1)作者：admin发表时间：2008-3-5 11:31:27浏览117次发表/转载文章可换积分实用审计英语词汇(一)1 ability to perform the work能力履行工作2 acceptance procedures承兑程序过程3accountability 经管责任,问责性4accounting estimate会计估计5accounts receivable listing应收帐款挂牌6 accounts receivable应收账款7accruals listing 应计项目挂牌8accruals应计项目9accuracy准确性10adverse opinion否定意见11aged analysis年老的分析（法,学）研究12agents代理人13agreed-upon procedures 约定审查业务14analysis of errors错误的分析（法,学）研究15anomalous error反常的错误16appointment ethics任命伦理学17appointment 任命18associated firms联合的坚挺19association of chartered certified accounts（ACCA）特计的证（经执业的结社（ACCA）20assurance engagement保证债务21assurance保证22audit 审计,审核,核数23audit acceptance审计承兑24audit approach审计靠近25audit committee审计委员会,审计小组26ahudit engagement 审计业务约定书27audit evaluation审计评价28audit evidence审计证据29audit plan审计计划30audit program审计程序31 audit report as a means of communication审计报告如一个通讯方法32audit report审计报告33audit risk 审计风险34audit sampling审计抽样35audit staffing审计工作人员36audit timing 审计定时37audit trail审计线索38 auditing standards审计准则39auditors duty of care 审计（查帐）员的抚养责任40auditors report审计报告41authority attached to ISAs代理权附上到国际砂糖协定42automated working papers自动化了工作文件43 bad debts坏账44bank银行45 bank reconciliation银行对账单,余额调节表46beneficial interests受益权47best value最好的价值48business risk经营风险49cadbury committee cadbury委员会50cash count现金盘点51cash system兑现系统52changes in nature of engagement改变债务的性质上53charges and commitments费用和评论54charities 宽大55tom walls tom墙壁56 chronology of an audit一审计的年代表57CIS application controls CIS申请控制58CIS environments stand-alone microcomputers CIS环境单机微型计算器59client screening委托人甄别60closely connected接近地连接61clubs俱乐部62communications between auditors and management通讯在审计（查帐）员和经营之间63communications on internal control 内部控制上的通讯64companies act公司法65comparative financial statements比较财务报表66 comparatives比较的67competence能力68compilation engagement编辑债务69 completeness完整性70completion of the audit 审计的结束71compliance with accounting regulations 符合～的作法会计规则72computers assisted audit techniques （CAA Ts）计算器援助的审计技术（CAATs）73 confidence信任74confidentiality保密性75confirmation of accounts receivable应收帐款的查证76conflict of interest利益冲突77constructive obligation建设的待付款78contingent asset或有资产79contingent liability或有负债80control environment控制环境81control procedures控制程序82control risk控制风险83controversy论战84corporate governance 公司治理,公司管制85corresponding figures相应的计算86cost of conversion转换成本,加工成本87cost 成本88courtesy优待89 creditors债权人90current audit files本期审计档案91database management system（DBMS）数据库管理制度（数据管理系统）92date of report 报告的日期93depreciation折旧,贬值94design of the sample样品的设计95 detection risk检查风险96direct verification approach 直接核查法97directional testing方向的抽查98directors emoluments董事酬金99directors serve contracts董事服务合约100disagreement with management与经营的不一致101disclaimer of opinion拒绝表示意见102distributions分销,分派103documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集104documenting the audit process证明审计程序105due care应有关注106due skill and care到期的技能和谨慎107 economy经济108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/无被选资格112emphasis of matter物质的强调113engagement economics债务经济学114 engagement letter业务约定书115error差错116evaluating of results of audit procedures审计手序的结果评估117examinations检查118existence存在性119expectations期望差距120expected error预期的错误121experience经验122 expert专家123external audit独立审计124external review reports外部的评论报告125 fair公正126fee negotiation费谈判127final assessment of control risk控制风险的确定评定128final audit期末审计129financial statement assertions财政报告宣称130financial财务131finished goods产成品132flowcharts流程图133fraud and error舞弊134 fraud欺诈135fundamental principles基本原理136general CIS controls一般的CIS控制137 general reports to mangement对（牛犬等的）疥癣的一般报告138going concern assumption持续经营假设101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessment of control risk控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格/ 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的CIS 控制137 general reports to mangement 对（牛犬等的）疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation proceduresIAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systemsIAPS 1002 CIS 环境-（与主机）联机计算器系统152 IAPS 1003 CIS environments-database systemsIAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电2 库存155 IAS 10 events after the balance sheet date在平衡sheeet 日期後面的信息家电10 事件156 IFACs code of ethics for professional accountantsIFACs 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计（查帐）员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires （ICEQs）内部控制评价调查表171 internal control questionnaires （ICQs）内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standards board （IAASB）国际的审计和保证标准登船（IAASB）175 international auditing practice statements （IAPSs）国际的审计实务声明（IAPSs）176 international federation of accountants （IFAC）国际会计师联合会（IFAC）177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定240 欺诈和错误注会审计英语词汇表作者：- 文章来源：转载点击数：809 更新时间：2008-5-26 Auditing 审计1.Assurance engagements and external audit鉴证业务和外部审计Materiality，true and fair presentation，reasonable assurance重要性，真实、公允反映，合理保证Appointment，removal and resignation of auditors注册会计师的聘用，解聘和辞职Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality，professional behavior职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为Engagement letter审计业务约定书2.Planning and risk assessment审计计划和风险评估General principles一般原则Plan and perform audits with an attitude of professional skepticism计划和执行审计业务应保持应有的职业怀疑态度Audit risks = inherent risk ×control risk ×detection risk审计风险=固有风险×控制风险×检查风险Risk-based approach风险导向型审计Understanding the entity and knowledge of the business了解被审单位Assessing the risks of material misstatement and fraud估计重大错报或舞弊的风险Materiality （level），tolerable error重要性水平，可容忍误差Analytical procedures分析性复核程序Planning an audit制定审计计划Audit documentation：working papers审计记录：工作底稿The work of others利用其他人的工作Rely on the work of experts利用专家工作Rely on the work of internal audit利用内部审计人员的工作3.Internal control内部控制The evaluation of internal control systems内部控制系统评价Tests of control控制测试Substantive procedures （time，nature，extent）实质性程序（时间，性质，范围）Transaction cycles：revenue，purchases，inventory，etc.4.Audit evidence审计证据Obtain sufficient，appropriate audit evidence获取充分、适当的审计证据Assertions contained in the financial statements：completeness，occurrence，existence，measurement，presentation and disclosure，rights and obligations财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务The audit of specific items具体项目的审计Receivables：confirmation应收账款：函证Inventory：counting，cut-off，confirmation of inventory held by third parties存货：盘点，截止测试，对第三方持有存货进行函证Payables：supplier statement reconciliation，confirmation应付账款：供应商对帐，函证Bank and cash：bank confirmation货币资金：银行函证Auditing sampling审计抽样复核Subsequent events期后事项Going concern持续经营Management representations管理层声明Audit finalization and the final review：unadjusted differences终结审计和最后复核：未调整差异审计报告Appendix帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income2007-09-02accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid V AT changeover减免税款Tax deduction销项税额Substituted money on V AT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on V AT出口抵减内销产品应纳税额Export deduct domestic sales goods tax 转出多交增值税Overpaid V AT changeover未交增值税Unpaid V AT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building citiespayable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税V ehicle and vessel usage license platetax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费V ehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs2007-09-02五、损益类Profit and loss收入Income业务收入OPERA TING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERA TING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税V ehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax。
2023年英文审计报告
2023年英文审计报告English:In the 2023 audit report, we have conducted a comprehensive examination of the financial statements of the company for the year ended December 31, 2023. Our audit was performed in accordance with generally accepted auditing standards and included examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. We also assessed the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. Our audit provides a reasonable basis for our opinion that the financial statements are free from material misstatement and fairly present the financial position of the company as of December 31, 2023, and the results of its operations and its cash flows for the year then ended in accordance with the International Financial Reporting Standards (IFRS).中文翻译:在2023年审计报告中，我们对截至2023年12月31日的公司财务报表进行了全面审查。
会计师事务所 英文审计报告
会计师事务所英文审计报告（中英文版）Audit Report by Accounting FirmThe audit report prepared by our esteemed accounting firm is a comprehensive evaluation of the financial statements for the fiscal year ended.It is our professional opinion that the financial records present a true and fair view of the company"s financial performance and position.会计师事务所英文审计报告本所尊贵的会计师事务所编制的审计报告对截至财务年度末的财务报表进行了全面评估。
我们专业认为，这些财务记录真实公允地反映了公司的财务业绩与财务状况。
Methodology and FindingsOur audit was conducted in accordance with generally accepted auditing standards, employing a risk-based approach.We found the internal controls to be effective, with no material misstatements detected in the financial statements.方法和发现本次审计是根据普遍接受的审计标准进行的，采用了风险导向的方法。
我们发现内部控制有效，财务报表中没有发现重大错报。
Opinions and RecommendationsBased on our examination, it is our opinion that the financial statements are free from material misstatement.However, we recommendthe company to enhance its inventory management system to mitigate the risk of potential fraud.意见与建议根据我们的审查，我们认为财务报表在重大方面没有错报。
审计、财务常用英文词汇
审计类财会英语审计、财务常用英文词汇审计报告: Audit report资产负债表：Balance Sheet损益表：Income statement利润分配表：Profit distribution statement<中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants会计报表：Financial statement在抽查的基础上：on a test basis主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant中国注册会计师：Chinese Certified Public Accountant无钢印无效：shall not be valid without bearing the embossing seal年初数，年末数：Opening amounting\ closing amounting资产负债表：Balance sheet流动资产：Current assets货币资金：Cash短期、长期投资：Short-term、long-term investment应收票据：Notes receivable应收账款：Account receivable坏账准备：Less: provision for bad debt应收账款净额：Net value of account receivable预付账款：Advance to supplier应收出口退税：Receivable drawback for export应收补贴款： Receivable subsidy其他应收款：Other receivable存货：Inventories待转其他业务支出：Other business expense to be transferred 待摊费用：Prepaid expense待处理流动资产净损失：Net loss of current assets to be settled 一年内到期的长期债券投资：Long-term bonds investment due in 1 year其他流动资产：Other current assets流动资产合计：Total current assets固定资产：fixed assets固定资产原价：Original value of fixed assets累计折旧：accumulated depreciation固定资产净值：Net value of fixed assets固定资产清理：Disposal of fixed assets在建工程：Construction in process待处理固定资产净损失：Net loss of fixed assets to be settled固定资产合计：Total fixed assets无形资产及递延资产：Intangible assets & deferred assets递延税项目：Deferred tax负债及所有者权益：Liabilities & owner’s equity流动负债：current liabilities短期/长期借款：Short-term/long-term loan应付票据：Notes payable预收账款：Advance from clients其他应付款：Other payable应付工资：Accrued payroll应付福利费：Welfare payable应交税金/应付利润：Tax/ Profits payable其他应交款：Unpaid others预提费用：Accrued expense一年内到期的长期负债：Long-term liabilities due in 1 year应付债券：Bonds payable长期应付款：Long-term payable实收资本：Paid-in capital资本公积：Capital accumulation盈余公积：Surplus accumulation其中：公益金：Including; commonweal funds本年利润：Profits of current year未分配利润：Undistributed profits损益表/利润表：Income statement产品（商品）销售收入：Revenue of sales of products (commodities)出口产品销售收入：sales income of export products销售折扣与折让：Discount& transfer of sales产品销售净额；Net value of sales of products产品销售税金/成本：sales tax/cost of products出口产品销售成本：Sales cost of export products销售费用（经营费用）：Sales expense (operation expense)产品销售利润：Sales profits of products加：其他业务利润：Add: other business profits营业/管理/财务费用；operation/overhead / finance expense利息支出（减利息收入）：Interest expense (Less: interest income)汇兑损失（减汇兑收益）：Exchange loss(exchange income)营业利润：Operation profits投资收益；Return on investment主营业务收入：Revenue of main business主营业务成本：cost of main business主营业务税金及附加：Tax & surtax of main business营业外收入/支出：Non-operation income /expense投资收益：return on business补贴收入：subsidy income以前年度损益调整：Adjustment for profits & loss of previous year所得税：income tax利润分配表：Profits Distribution Statement法定盈余公积：legal surplus accumulation法定公益金：Legal commonweal funds年初/末未分配利润： Undistributed profits of opening / closing year已弥补亏损：Loss being made up可供所有者分配的利润：Profits distributable to owner已分配股利：Distributed dividends其他转入：other transferred in提取法定公益金：Retained legal commonweal funds提取职工奖励及福利基金：Retained employee’s bonus & welfare funds提取储备基金：retained reversed funds提取企业发展基金：retained enterprise development funds利润归还投资：Retained profits into investor应付优先股/普通股股利：Dividends payable to preference / common stock提取任意盈余基金：Retained random surplus accumulation转作资本的普通股股利：Dividends of common stock transferred into capitall 附注：annotation to *《企业法人营业执照》：Business License for Legal Person经营期限：operation period投产：begin to produce采用的会计政策：Accounting policies implemented《企业会计准则》：Accounting Standard for Enterprises《工业企业会计制度》：Accounting System for Industrial Enterprise会计期间：Fiscal year记账原则和计价基础：Accounting principle and valuation basis 会计核算；Accounting records以权责发生制为原则；base on accrual-basis principle以历史成本为计价基础：be valued at one’s historical cost坏账：bad debt直接转销法：direct amortized method存货核算方法：Accounting method of inventories存货的够入与入库：inventories at purchasing and inventories to warehouse使用年限：service life固定资产折旧：Depreciation of fixed assets采用直线法平均计算：Be calculated using average service life method预计使用年限：anticipated service life预计净残值：anticipated net residual value使用年限：actual useful life专用生产设备：production machinery equipment收入实现条件：Recognition of revenue订单法：order method增值税：value added tax (VAT)现金：cash on hand银行存款：Bank deposit账龄：account-age期末余额：closing balance产成品：finished products实收资本: Paid-in capital本年实际：Actual amount of current year办公费； office expenses差旅费：traveling expenses电话费: telephone charge水电费：water and electricity charge金融机构手续费：Handling change of finance authority出资额：investment amount档案查询专用章：Special Seal for Archive Inquiry工商行政管理局：Administration for Industry and Commerce套印无效：Overprint shall be ineffective主管：authoritative organ原审批单位：the original examine and approve authority会计报表审计 Auditing Financial statements资本验证 Capital verification企业财务会计制度设计Setting up financial systems for enterprises exchange business代理记帐 Bookkeeping services外汇年检专项审计 Special audit and annual auditing of foreign exchange business企业合并、分立、清算审计Auditing transactions such as enterprises’ merger、split and liquidation投资可行性研究 Feasibility analysis for investment project百阳英语学院整理。
审计报告中英文
审计报告中英文审计报告中英文The management is responsible for the preparation andfair presentation of these finanial statements in aordane ith the Aounting Standards forBusiness Enterprises and China Aounting Sstem for BusinessEnterprises. This responsibilit inludes: designing,implementing and maintaining internal ontrol relevant to thepreparation and fair presentation of finanial statements thatare free from material misstatement, hether due to fraud orerror; seleting and appling appropriate aounting poliies; andmaking aounting estimates that are reasonable in the irumstanes.二、注册会计师的责任Auditor’s Responsibilit 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。
Our responsibilit is to express an opinion on these finanialstatements based on our audit. We onduted our audit inaordane ith the Standards on Auditing for Certified PubliAountants. Those standards require that e pl ith ethial requirements and plan and perform the audit to obtainreasonable assurane hether the finanial 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和披露的审计证据。
编写内部审计报告英语
编写内部审计报告英语Internal Audit Report。
Introduction。
This internal audit report aims to provide an overview of the findings and recommendations resulting from the recent audit conducted within our organization. The purpose of this report is to identify areas of improvement, assess the effectiveness of internal controls, and make recommendations for enhancing operational efficiency and risk management.Executive Summary。
The internal audit focused on various key areas, including financial processes, compliance with regulations, and operational effectiveness. The audit team conducted thorough examinations, reviewed documentation, interviewed staff members, and analyzed data to gather sufficient evidence for their findings.Findings and Recommendations。
1. Financial Processes。
1.1 Accounts Payable。
The audit revealed inconsistencies in the accounts payable process, including delays in invoice processing and inadequate documentation. To address this issue, it is recommended to implement an automated accounts payable system that can streamline the process, improve accuracy, and enhance overall efficiency.1.2 Budgeting and Forecasting。
(完整版)审计报告参考范本(2018英文版小准则)
Auditor's ReportAuditor’s Ref.:To the shareholders of ABC Co., Ltd.,I. OpinionWe have audited the financial statements of ABC Co., Ltd. (hereinafter referred to as "the Company"), which comprise the balance sheet as at December 31, 2017, and the income statement, the statement of cash flows for the year then ended and notes to the financial statements.In our opinion, the attached financial statements are prepared, in all material respects, in accordance with Accounting Standards for Small Business Enterprises and present fairly the financial position of the Company as at December 31, 2017 and its operating results and cash flows for the year then ended.II. Basis for Our OpinionWe conducted our audit in accordance with the Auditing Standards for Certified Public Accountants in China. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. According to the Code of Ethics for Chinese CPA, we are independent of the Company in accordance with the Code of Ethics for Chinese CPA and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. Other informationThe management of the Company is responsible for the other information. The other information comprises information of the Company's annual report in 2017, but excludes the financial statements and our auditor's report.Our opinion on the financial statements does not cover the other information and we do not and will not express any form of assurance conclusion thereon.In connection with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.If, based on the work we have performed on the other information that we obtained prior to the date of this auditor's report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.IV. Responsibilities of Management and Those Charged with Governance for the Financial StatementsThe Company's management is responsible for preparing the financial statements in accordance with the requirements of Accounting Standards for Small Business Enterprises to achieve a fair presentation, and for designing, implementing and maintaining internal control that is necessary to ensure that the financial statements are free from material misstatements, whether due to frauds or errors.In preparing the financial statements, management of the Company is responsible for assessing the Company's ability to continue as a going concern, disclosing matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.Those charged with governance are responsible for overseeing the Company's financial reporting process.V. Auditor's Responsibilities for the Audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the audit standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.As part of an audit in accordance with the audit standards, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:(1) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, omissions, misrepresentations, or the override of internal control.(2) Obtain an understanding of internal control relevant to the audit in 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 Company’s internal control(3) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management of the Company.(4) Conclude on the appropriateness of using the going concern assumption by the management of the Company, and conclude, based on the audit evidence obtained, whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.(5) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit matters, including any significant deficiencies in internal control that we identify during our audit.Certified Public Accountant of China:Certified Public Accountant of China:XYZ Certified Public Accountants Co., Ltd.Guangdong, ChinaMarch 23, 2018附：审计报告2018中文标准版（小企业会计准则）审计报告审计报告文号: ABC有限公司股东：一、审计意见我们审计了后附的ABC有限公司（以下简称贵公司）财务报表，包括2017年12月31日的资产负债表、2017年度的利润表和现金流量表以及财务报表附注。
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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：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 fairpresentation of these financial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises. this responsibility includes: (a) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements thatare free from material misstatement, 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 audit evidence about theamounts and disclosures in the financial 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, we considers internal control relevant to the entity’s preparation and fair presentation of the financial statements inorder to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion onthe effectiveness of the entity’s internal control. an audit alsoincludes 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 issufficient 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。
××会计师事务所中国注册会计师：××chinese certified publiccountants××（盖章）（签名并盖章）中国注册会计师：××chinese certified public countants××（签名并盖章）中国××市二○×二年×月×日篇二：英文版审计报告英文版审计报告---无法表示意见[ 2008-5-13 11:40:00 | by: dangzh ]推以下是无法表示意见审计报告英文范本following is an example of an audit report containing an disclaimer opinion 荐审计报告auditors’report安明(2007)审字第 xxxxx 号an ming (2007) audit no. xxxxxxxxabc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“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。
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。
1.management’s responsibility for the financial statementsthe management is responsible for the preparation and fairpresentation of these financial statements in accordancewith the accounting standards for business enterprises andchina accounting system for business enterprises. thisresponsibility includes: (i) designing, implementing andmaintaining internal control relevant to the preparation andfair presentation of financial statements that are free frommaterial misstatement, whether due to fraud or error; (ii)selecting and applying appropriate accounting policies; and(iii) making accounting estimates that are reasonable in thecircumstances.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 countantsbeijing p.r.china registeredin p. r.china29th march 2007篇三：审计报告中英文对照最新审计报告中英文对照（转载）审计报告中英对照 2008-12-27 13:38:21 阅读2557 评论5 字号：大中小订阅山西**联合会计师事务所shanxi**unite accountant office审计报告auditor’s report晋**审字（2007）第000**号jin ** (2007) audit no.00****铸造有限公司：to **foundry co., ltd:我们审计了后附的**铸造有限公司（以下简称贵公司）财务报表，包括2006年12月31 日的资产负债表，2006年度的利润表以及财务报表附注。