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审计报告-标准无保留带说明段

审计报告-标准无保留带说明段

以下是标准无保留意见+解释说明段审计报告英文范本Following is an example of an audit report containing an unqualified opinion with an expla natory paragraph审计报告Auditors’Report德信(2008)审字第XXXXX 号De Xin (2008) Audit No. XXXXXXXXABC股份有限公司全体股东:To the shareholders of ABC Co., L td. (the “Company”):我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表,包括2006年12月31日的合并及母公司资产负债表、2006年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sh eet of ABC (the “Company”) and its subsidiaries (col lectivel y referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, consolidated sta tement of changes in equity and consolidated cash flow stat ement for the year then ended, and a summary of significan t accounting policies and other explanatory notes.一、管理层对财务报表的责任按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。

会计师事务所 英文审计报告

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。

审计报告参考范本(2018英文版 小准则).doc

审计报告参考范本(2018英文版 小准则).doc

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 reportingprocess.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 uncertainty exists 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。

2023年度财务审计报告英文版

2023年度财务审计报告英文版

2023年度财务审计报告英文版2023 Financial Audit ReportIn the year 2023, our financial audit report reflects a comprehensive overview of the organization's financial status. This detailed analysis covers various aspects of the company's financial health, including revenue, expenses, assets, and liabilities.The audit report highlights the company's financial performance over the past year, identifying areas of strength and potential areas for improvement. Through meticulous examination of financial records and transactions, we have ensured the accuracy and reliability of the information presented in the report.Our audit team has conducted thorough evaluations of the company's financial statements to assess their compliance with accounting standards and regulations. We have also reviewed internal controls and risk management processes to provide insights into the company's financial management practices.Overall, the 2023 financial audit report serves as a valuable tool for stakeholders, providing them with a transparent and reliable assessment of the company's financial position. It offers valuable insights that can help guide decision-making and strategic planning for the future.As we move forward, it is essential for the company to continue maintaining high standards of financial transparency and accountability. By adhering to best practices in financial management, the company can ensure long-term success and sustainability in a competitive business environment.In conclusion, the 2023 financial audit report represents a significant milestone in the company's financial journey, providing a clear picture of its financial standing and performance. It serves as a testament to the company's commitment to financial integrity and excellence.。

英文审计报告

英文审计报告

英文审计报告Audit Report:[Your Company Name][Date]To the shareholders of [Company Name]:We have audited the financial statements of [Company Name], which comprise the balance sheet as at [Date], the statement of comprehensive income, the statement of changes in equity, and the cash flow statement for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordance with [Accounting Standards/International Financial Reporting Standards]. This includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.Auditor's ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with [International Standards on Auditing]. Thosestandards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about 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 auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not to express an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of [Company Name] as at [Date] and its financial performance and its cash flows for the year then ended in accordance with [Accounting Standards/International Financial Reporting Standards].Other Matters[Include any additional matters, if applicable, such as going concern uncertainties or related party transactions] [Signature of Auditor][Name of Audit Firm][Date]。

天合光能 英文版审计报告

天合光能 英文版审计报告

天合光能英文版审计报告Tianhe Solar Power English Audit ReportIntroduction:This report provides an audit of the financial statements of Tianhe Solar Power for the year ended XXXX. The audit was conducted in accordance with International Standards on Auditing (ISAs). The objective of the audit was to express an opinion on the financial statements' fairness and compliance with applicable accounting standards.Opinion:In our opinion, the financial statements of Tianhe Solar Power present fairly, in all material respects, the financial position of the company as of XXXX and its financial performance and cash flows for the year then ended, in accordance with International Financial Reporting Standards (IFRS).Basis for Opinion:We conducted our audit in accordance with ISAs. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of Tianhe Solar Power in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code), and we have fulfilled our other ethical responsibilities in accordance with these requirements.Key Audit Matters:Key audit matters are those matters that, in our professionaljudgment, were of most significance in our audit of the financial statements. These matters were addressed in the context of the audit of the financial statements as a whole and, in our opinion, were necessary for the purposes of expressing our opinion.1. Valuation of Solar Power Assets:The valuation of solar power assets is a key audit matter due to their significant carrying amount on the company's balance sheet. We assessed the appropriateness of the valuation methods used by management and performed detailed testing of the inputs and assumptions used in the valuation model. We concluded that the valuation of solar power assets was reasonable and in line with the applicable accounting standards.2. Revenue Recognition:Revenue recognition is a key audit matter due to the complexity of contracts and significant revenue generated by the company. We tested the effectiveness of the company's controls over revenue recognition and selected a sample of contracts for detailed testing. Our testing concluded that the revenue recognition policies and practices followed by the company were consistent with the applicable accounting standards.Other Information:The management is responsible for the other information included in the annual report, and we have reviewed the report to ensure consistency with the audited financial statements. We have no significant concerns regarding the reliability and consistency of the other information.Final Remarks:In conclusion, based on our audit procedures and observations, we are satisfied that the financial statements of Tianhe Solar Power provide a true and fair view of the company's financial position, financial performance, and cash flows for the year ended XXXX, in accordance with IFRS.[Signature]。

双语年审审计报告

双语年审审计报告Bilingual Annual Audit ReportTo the Shareholders of ABC Company:We have audited the accompanying financial statements of ABC Company, which comprise the balance sheet as of December 31, 20XX, and the related statements of income, changes in equity, and cash flows for the year then ended, and the related notes to the financial statements.Management’s Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards (IFRS). This includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.Auditor’s ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing (ISA). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about 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 auditor’s judgment, including the assessment of the risks of material misstatement in the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial 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 entity’s internal control.OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of ABC Company as of December 31, 20XX, and its financial performance and cash flows for the year then ended in accordance with IFRS.Report on Other Legal and Regulatory RequirementsAs required by law, we have examined the books, accounts, and documents of ABC Company in accordance with the provisions of theComp anies Act. In our opinion, the company’s accounting records are in agreement with the financial statements and are kept in accordance with the applicable laws and regulations.We would like to thank management and staff for their cooperation andassistance during the audit.[Signature]Name of AuditorDate[Signature]Name of Chief Financial OfficerDate财务报表年审审计报告致ABC公司股东:我们对ABC公司的财务报表进行了审计,包括截至20XX年12月31日的资产负债表以及当年度的利润表、股东权益变动表和现金流量表,以及相关附注。

英文审计报告

英文审计报告As an author of the Baidu Wenku document, I am pleased to present the English Audit Report. This report aims to provide a comprehensive analysis of the financial statements and internal controls of the company for the year ended December 31, 2021.The audit was conducted in accordance with International Standards on Auditing (ISAs) and generally accepted auditing standards. The objective of the audit was to express an opinion on the fairness of the financial statements and to assess the effectiveness of internal controls.In our audit, we examined the balance sheet, income statement, statement of cash flows, and notes to the financial statements. We also assessed the company's internal controls over financial reporting, including the design and implementation of controls, as well as their operating effectiveness.Based on our audit procedures and findings, we are pleased to report that the financial statements present fairly, in all material respects, the financial position of the company as of December 31, 2021, and the results of its operations and its cash flows for the year then ended. We did not identify any material misstatements in the financial statements, and we are satisfied with the company's internal controls over financial reporting.During the course of our audit, we identified certain areas where the company can improve its internal controls and financial reporting processes. These recommendations are aimed at enhancing the accuracy and reliability of the financial statements and ensuring compliance with relevant accounting standards and regulations.In conclusion, the English Audit Report provides an independent and objective assessment of the company's financial statements and internal controls. We believe that our audit has provided valuable insights and recommendations for the company to strengthen its financial reporting and internal control processes.We would like to express our appreciation to the management and staff of the company for their cooperation and assistance during the audit process. We look forward to continuing our professional relationship and providing further support in the future.Should you have any questions or require further information regarding the English Audit Report, please do not hesitate to contact us. Thank you for the opportunity to serve as your auditors and for entrusting us with this important responsibility.。

审计报告-标准无保留带说明段

以下是标准无保留意见+解释说明段审计报告英文范本Following is an example of an audit report containing an unqualified opinion with an expla natory paragraph审计报告Auditors’Report德信(2008)审字第XXXXX 号De Xin (2008) Audit No. XXXXXXXXABC股份有限公司全体股东:To the shareholders of ABC Co., L td. (the “Company”):我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表,包括2006年12月31日的合并及母公司资产负债表、2006年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sh eet of ABC (the “Company”) and its subsidiaries (col lectivel y referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, consolidated sta tement of changes in equity and consolidated cash flow stat ement for the year then ended, and a summary of significan t accounting policies and other explanatory notes.一、管理层对财务报表的责任按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。

审计报告参考范本(2018英文版 小准则)

Auditor's ReportAuditor’sRef、:To the shareholders of ABC Co、, Ltd、,I、OpinionWe have audited the financial statements of ABC Co、, Ltd、(hereinafter referred to as "the pany"),which prise the balance sheet as at December 31, 2017, and the ine 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 pany 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 pany 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 pany is responsible for the other information、The other information prises information of the pany'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 pany'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 pany is responsible for assessing the pany's ability to continue as a going concern, disclosing matters related to going concern and usingthe going concern basis of accounting unless management either intends to liquidate the pany or to cease operations, or has no realistic alternative but to do so、Those charged with governance are responsible for overseeing the pany'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 th e effectiveness of the pany’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 pany、(4) Conclude on the appropriateness of using the going concern assumption by the management of the pany, and conclude, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the pany'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 pany 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 municate 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, China March 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得ABC有限公司(以下简称贵公司)财务报表,包括2017年12月31日得资产负债表、2017年度得利润表与现金流量表以及财务报表附注。

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2020年4月19日

审计报告模板英文
文档仅供参考,不当之处,请联系改正。
2
2020年4月19日

英文审计报告模板
审计报告 -05-20 21:52:50 阅读260 评论0 字号:大中小 订阅
审计报告
auditors’ report
安永华明( )审字第 xxxxx 号
ernst & young hua ming
( ) audit no. xxxxxxxx
abc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 12月31日的合
并及母公司资产负债表、 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。
accounting policies and other explanatory notes.
一、管理层对财务报表的责任
按照企业会计准则和《企业会计制度》的规定编制财务报表是贵
公司管理层的责任。这种责任包括:(1) 设计、实施和维护与财务报
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。
文档仅供参考,不当之处,请联系改正。
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2020年4月19日

1.
management’s responsibility for the financial statements the
management is responsible for the preparation and fair
presentation of these financial statements in accordance with
the accounting standards for business enterprises and china
accounting system for business enterprises. this responsibility
includes: (i) designing, implementing and maintaining (转载于:
审计报告模板英文)internal control relevant to the preparation
and fair presentation of financial statements that are free from
material misstatement, whether due to fraud or error; (ii)
selecting and applying appropriate accounting policies; and (iii)
making accounting estimates that are reasonable in
the circumstances.
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。
2. auditor’s responsibility
from material misstatement.
文档仅供参考,不当之处,请联系改正。

4
2020年4月19日

审计工作涉及实施审计程序,以获取有关财务报表金额和披露的
审计证据。选择的审计程序取决于注册会计师的判断,包括对由于
舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估
时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计
程序,但目的并非对内部控制的有效性发表意见。审计工作还包括
评价管理层选用会计政策的恰当性和作出会计估计的合
理性,以及评价财务报表的总体列报。
an audit involves performing procedures to obtain audit evidence
about the amounts and disclosures in the 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, the auditor considers internal control relevant to the
entity’s 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 entity’s internal control. an audit also includes
evaluating the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by management, as well
as evaluating the overall presentation of the financial statements.
文档仅供参考,不当之处,请联系改正。
5
2020年4月19日

我们相信,我们获取的审计证据是充分的、适当的,为发表审计
意见提供了基础。
we believe that the audit evidence we have obtained is sufficient
and appropriate to provide a
basis for our audit opinion.
三、审计意见
我们认为,上述财务报表已经按照企业会计准则和《企业会计制
度》的规定编制,在所有重大方面公允反映了贵集团和贵公司 12月
31日的财务状况以及 的经营成果和现金
流量。
3. opinion
enterprises and china accounting system for business enterprises.
安永华明会计师事务所 中国注册会计师
中国 北京 xxxxx xxxxxx
ernst & young hua ming certified public accountants
beijing p.r.china
registered in p. r.china
xxxxx xxxxxx
xxxxx xxxxx篇二:最新审计报告中英文对照

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