2020年审计报告范文(带英文版)

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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!。

2023 审计报告英文版

2023 审计报告英文版全文共四篇示例，供读者参考第一篇示例：2023 Audit ReportIntroductionThe 2023 Audit Report provides a comprehensive overview of the financial status and operations of the company for the fiscal year ended December 31, 2023. The audit was conducted in accordance with generally accepted auditing standards and included a review of the company's financial statements, internal controls, and compliance with relevant regulations.Financial PerformanceBalance SheetInternal ControlsComplianceRisks and Challenges第二篇示例：2023 Audit ReportFinancial PerformanceOur audit revealed that the majority of the companies examined in 2023 showed promising financial performance. The revenue growth of the companies was steady, and most of them reported healthy profit margins. However, there were instances where the financial statements were not prepared in accordance with the generally accepted accounting principles. These discrepancies were due to errors in recording transactions or improper classification of expenses. We recommend that companies improve their financial reporting processes to ensure accuracy and transparency.RecommendationsBased on our findings, we offer the following recommendations to the companies audited in 2023:第三篇示例：2023 Audit ReportIntroductionFinancial PerformanceThe company's financial performance in 2023 was strong, with total revenue increasing by 10% compared to the previousyear. This growth was driven by an increase in sales of new products and services, as well as improved efficiency in operations. The company's gross margin also improved by 2% due to cost-saving initiatives and better pricing strategies. Overall, the company's profitability increased, with net income growing by 15% compared to the previous year.Balance SheetInternal ControlsCompliance第四篇示例：2023 Audit ReportExecutive Summary:The 2023 Audit Report provides a comprehensive overview of the financial statements and operations of the company for the fiscal year ending December 31, 2023. This report includes an assessment of the company's financial position, internal controls, compliance with regulations, and recommendations for improvement.Financial Statements:Internal Controls:Compliance:Recommendations:Based on our audit findings, we have the following recommendations for the company to strengthen its financial controls and operations:。

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。

英文版公司审计报告

英文版公司审计报告Title: Company Audit ReportThis comprehensive audit report aims to provide a detailed analysis of the financial statements, internal controls, and operational efficiency of the company. The audit was conducted in accordance with internationally recognized auditing standards and guidelines to ensure accuracy, reliability, and transparency of the reported information.$$I. Introduction$$The audit was initiated to evaluate the company's financial position, performance, and compliance with applicable laws and regulations. The audit team comprised qualified auditors with extensive experience in the industry, ensuring a thorough and unbiased assessment.**II. Audit Scope and Objectives**The audit scope encompassed the financial statements, including the balance sheet, income statement, cash flow statement, and related notes. The objectives were to assess the fairness, accuracy, and completeness of the financialstatements, evaluate the effectiveness of internal controls, and identify any potential risks or issues that may affect the company's financial health.**III. Financial Statement Audit**The audit team conducted a detailed review of the financial statements, comparing them with supporting documents and records. The audit focused on revenue recognition, cost allocation, asset valuation, andliability accounting. The team also examined the company's accounting policies and procedures to ensure compliancewith accounting standards.Overall, the financial statements were found to be fair, accurate, and complete, reflecting the company's financial position and performance. However, the audit identified a few minor inconsistencies and inaccuracies in the recording of certain transactions, which were promptly rectified by the company.**IV. Internal Control Audit**The audit team evaluated the effectiveness of the company's internal controls, including financial reporting,risk management, and compliance with policies and procedures. The audit focused on the design and implementation of controls, as well as their operating effectiveness.The audit revealed that the company has established robust internal controls, which are generally effective in ensuring the accuracy and reliability of financial reporting. However, the team identified a few areas for improvement, such as enhancing the segregation of duties and improving the monitoring of financial transactions. The company has been advised to address these issues to further strengthen its internal controls.**V. Operational Efficiency Audit**The audit team also assessed the operational efficiency of the company, examining its processes, systems, and resources. The audit aimed to identify any inefficiencies or bottlenecks that may hinder the company's performance. The audit found that the company has well-established operational processes and systems that support its business activities. However, there are opportunities for improvement in terms of optimizing resource utilization andenhancing the efficiency of certain processes. The audit team has provided recommendations to the company for implementing these improvements.**VI. Compliance Audit**The audit team also examined the company's compliance with applicable laws, regulations, and industry standards. This included a review of the company's tax filings, labor practices, and environmental policies.The audit concluded that the company has generally adhered to the required standards and regulations. However, the team identified a few areas where the company could further enhance its compliance efforts, such as improving its documentation and reporting procedures.**VII. Conclusion**Overall, the audit report provides a positive assessment of the company's financial health, internal controls, and operational efficiency. While some minor issues and areas for improvement were identified, the company has demonstrated a commitment to addressing these issues and enhancing its overall performance.The audit team recommends that the company continue to strengthen its internal controls, optimize its operational processes, and enhance its compliance efforts to maintain its financial stability and competitiveness in the market. It is important to note that this audit report represents a snapshot of the company's financial and operational status at a specific point in time. Continuous monitoring and periodic audits are essential to ensure that the company maintains its financial integrity and operational efficiency over time.。

审计报告英文

审计报告英文Auditing ReportDate: [Date]To: [Recipient]From: [Auditor]Subject: Auditing ReportIntroduction:This report presents the findings and conclusions of the audit conducted by [Auditor] for the period [Audit Period]. The objective of the audit was to assess the financial statements and internal controls of [Company/Organization] to ensure accuracy, transparency, and compliance with relevant regulations and standards.Scope:The audit covered the financial records, statements, and relevant internal controls of [Company/Organization] for the period [Audit Period].Findings:1. Financial Statements:- The financial statements of [Company/Organization] were prepared in accordance with generally accepted accounting principles (GAAP) and provide a true and fair view of the financialposition, performance, and cash flows of the organization during the audit period.- No material misstatements were identified in the financial statements.2. Internal Controls:- The internal controls of [Company/Organization] were found to be adequate and effective in ensuring the accuracy and reliabilityof financial reporting.- However, some minor control weaknesses were identified in [specific area], which management should address to strengthen internal controls.3. Compliance:- [Company/Organization] demonstrated compliance with applicable laws, regulations, and internal policies governing its operations.- No instances of non-compliance were observed during the audit. Recommendations:Based on the audit findings, the following recommendations are provided for consideration:1. Address the control weaknesses identified in [specific area] by implementing appropriate remedial measures to strengthen internal controls.Conclusion:In conclusion, the audit of [Company/Organization] for the period [Audit Period] resulted in a positive assessment of the financialstatements, internal controls, and compliance with relevant regulations. The management of [Company/Organization] is encouraged to implement the recommended actions to further enhance financial transparency and control effectiveness.If you have any queries or require further information, please do not hesitate to contact us.[Sincerely/Best regards],[Auditor][Audit Firm][Contact Information]。

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。

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. Those standards 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 December 2013, 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 YuanINCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB YuanCASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB YuanSTATEMENT OF CHANGES IN OWNERS’ EQUITY FOR THE YEAR ENDED 31 DECEMBER 2013department:****** 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 EnterprisesThe 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 of the 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 changesFiscal 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 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 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 amounts of 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 recognized as 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 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 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 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 substantiallydifferent 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 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,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 the objective 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 or loss. 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 therelated 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 risk characteristics, 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 currentFixed 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 depreciation rate of various categories of fixedend 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 differenceprovision 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 be reversed 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 is available 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 intangible assets, 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 expenses based on the accrual and are charged to profit or loss in the current period.Capitalization of borrowing costs should meet the following conditions: expenditures are being incurred, which comprise disbursements incurred in the form of payments of cash, transfer of non-monetary assets or assumption of interest-bearing debts for the acquisition, construction or production of qualifying assets for capitalization; borrowing costs are being incurred; purchase, construction or manufacturing activities。

审计报告英语模板

Audit Report English TemplateIntroductionAn audit report is a document that outlines the results of an organization’s financial and operational review. This report should provide stakeholders with an overview of the organization’s performance and identify any areas of concern. The purpose of this template is to provide a guide for drafting an audit report in English.Executive SummaryThe executive summary should provide a brief overview of the audit report. It should summarize the audit findings, highlight any major concerns, and provide an overall conclusion. The executive summary should be written in a clear and concise manner, and should be no more than one page in length.ScopeThis section should provide an overview of the audit’s scope and objectives. It should outline the areas that were reviewed, the methods used to conduct the audit, and any limitations that were encountered.ObservationsThis section should provide a detailed overview of the audit findings. It should outline any areas where the organization is performing well, as well as any areas of concern. Each observation should be supported by evidence from the audit, and should include recommendations for improvement.ConclusionThe conclusion should summarize the audit’s findings and provide an overall assessment of the organization’s performance. It should highlight any major concerns and provide recommendations for improvement. The conclusion should be written in a clear and concise manner, and should be no more than one page in length.RecommendationsThis section should outline specific recommendations for improvement based on the audit findings. Each recommendation should be specific, measurable, achievable, relevant, and time-bound (SMART). Recommendations should be prioritized based on their potential impact and feasibility of implementation.Management ResponseThis section should include the organization’s response to the audit findings and recommendations. It should provide a plan for implementing the recommendations, including timelines and responsible parties. The management response should be written in a clear and concise manner, and should be no more than one page in length.ConclusionAn audit report is an important document that provides stakeholders with valuable information about an organization’s performance. By foll owing this template, you can create a clear and concise audit report that outlines the results of your review and provides recommendations for improvement.。

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审计报告范文（带英文版）
审计报告
京永审字（xx）第 16013 号
中国出口信用保险公司：
我们审计了后附的中国出口信用保险公司（以下简称“公司”）财务报表，包括xx年12月31日的资产负债表，xx年度的利润表、现金流量表、所有者权益变动表和财务报表附注。

一、管理层对财务报表的责任
按照企业会计准则和《金融企业财务规则》的规定编制财务报表是公司管理层的责任。

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。

二、注册会计师的责任
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。

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。

三、审计意见
我们认为，公司财务报表已经按照企业会计准则和《金融企业财
务规则》的规定编制，在所有重大方面公允反映了公司xx年12月
31日的财务状况以及xx年度的经营成果和现金流量。

北京永拓会计师事务所有限责任公司
中国注册会计师：
中国·北京
xx年4月10日
中国注册会计师：
Independent Auditors’ Report
JYSZ (xx) No. 16013
To China Export & Credit Insurance Corporation:
We have audited the aompanying balance sheets of China Export & Credit Insurance Corporation (the“Company”) as of December 31, xx and the related statements of ine, cash flows, statement of equity changes and notes to the financial statements for the year then ended.
Responsibilities of management
The Company’s directors are responsible for the preparation of financial statements in pliance with Enterprise Aounting System and Aounting Standards for Business Enterprises. Such responsibilities include the following: (1) design, implementation and maintenance of financial statements and related internal controls, so there is no material misstatement due to fraud or error; (2) the selection and application of appropriate aounting policies; (3) reasonable aounting estimate.
Responsibilities of auditors
Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audit in aordance with Chinese Certified Public Aountants Auditing Standards. Those standards require us to ply with the professional ethics and to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
内容仅供参考。