一篇审计报告模板的英文翻译..也许大家以后会用上

一篇审计报告模板的英文翻译..也许大家以后会用上 一篇审计报告模板的英文翻译..也许大 家以后会用上 :用上 以后会 审计报告 也许 模板 审计报告范文 审计报告的模板 审计报告模板工程 篇一:审计报告翻译 最新审计报告中英文对照(转载) 审计报告中英对照 2008-12-27 13:38:21 阅读2557 评 论5字号:大中小 订阅山西**联合会计师事务所 shanxi**unite accountant office审 计 报 告 auditor’s report 晋**审字(2007)第000**号 jin ** (2007) audit no.00****铸造有限公司: to **foundry co., ltd: 我们审计了后附的**铸造有限公司(以下简称贵公司)财务报表，包括2006年12月 31 日的资产负债表，2006年度的利润表以及财务报表附注。 2006then ended, and a summary of significant accounting policies and otherexplanatory notes. 一、管理层对财务报表的责任 1.management’s responsibility for the financial statements 按照企业会计准则和《企业会计》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)、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。 the management is responsible for the preparation and fair presentation of thesefinancial 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 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 2. auditor’s responsibility我们的责任是在实施审计工作的基础 上对财务报表发表审计意见。我们按照中国注册会 计师审计准则的规定执行了审计工作。中国注册会计师审计准 则要求我们遵守职业道德规 范，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。 requirements and plan and perform the audit to obtain reasonable assurance whether the financial 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。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报导致 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 ris assessments, the auditor considers internal control relevant to the entity’ s preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. an audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial statements. 我们相信， 我们获取的审 计证据是充分、适当的，为发表审计意见提供了基础。 we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 三、审计意见 3. opinion 我们认为, 贵公司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公司2006年12月31 日的财务状 况以及 2006年度的经营成果。 china accounting system for business enterprises.此报告中、英文 各一份，两者若有差异，以中文为准。 the report was made by chinese and english. if the two files differ, the standard will be chinese. 山西**联合会计师事务所 中国注册会计师: shanxi ** unite accountant officecertified public accountant: 中国?太原二??七年七月十日shanxi, p.r.c. date: jul.10, 2007篇二:审计报告英译审计报告中英文对照样本编者按:为方便注 册会计师执业，协会早在1996年就已通过会刊分期刊登了英文审 计报 告样本。随着我国加入wto，我国会计市场逐步与国际接轨， 对注册会计师的外语水平有了 更高的要求;另一方面，审计报告准则已做了修订，为满足我 省注册会计师的执业需求，我 们根据修订后的审计报告准则重新拟定了英文审计报告样本， 供大家在执业时参考。examples of audit report in english (审计报 告英文样本) 一、 无保留意见审计报告参考格式如下:审 计 报 告 [2003]第8号 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abc公司)20x2年12月31日的资产负 债表以及20x2年度的利润表和现金流量表。这些会计报表的编制是abc公司管理当局的责任， 我们的责任是在实施审计工作的基础上对这些会计报表发表意见。 我们按照中国注册会计师独立审计准则计划和实施审计工作，以合理确信会计报表是否 不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据，评价 管理当局在编制会计报表时采用的会计政策和作出的重大会计估计，以及评价会计报表的整 体反映。我们相信，我们的审计工作为发表意见提供了合理的基础。 我们认为，上述会计报表符合国家颁布的企业会计准则和《xx会计制度》的规定，在所 有重大方面公允反映了abc公司20x2年12月31日的财务状况以及20x2年度的经营成果和 现金流量。 xx会计师事务所(盖章) 中国注册会计师:xxx(签名并盖章) 中国，河北，石家庄 中国注册会计师:xxx(签名并盖章)2003年3月20日 一、following is an example of an audit report containing an unqualified opinionaudit report [2003]n0.8 we conducted our audit in accordance with the independent auditing standards for chinese certified public accountants. those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. an audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe that our audit provides a reasonable basis for our opinion. in our opinion, the financial statements referred above are in accordance with the requirements of both the accounting standard for business enterprises and other relevant financial and accounting laws and regulations promulgated by the state,give a true and fair view of ( or are presented fairly, in all material respects, ) the financial position as of december 31, 2002 , and the results of its operations and its cash flows for the years then ended.certified public accountants(name and stamp of the firm) shijiazhuang, hebei, chinacertified public accountant: ххх certified public accountant: ххх march 20, 2003 二、保留意见的审计报告参考格式如下: 审 计 报 告 [2003]第8号 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abc公司)20x2年12月31日的资产负 债表以及20x2年度的利润表和现金流量表。这些会计报表的编 制是abc公司管理当局的责任， 我们的责任是在实施审计工作的基础上对这些会计报表发表意 见。 我们按照中国注册会计师独立审计准则计划和实施审计工 作，以合理确信会计报表是否 不存在重大错报。审计工作包括在抽查的基础上检查支持会计 报表金额和披露的证据，评价 管理当局在编制会计报表时采用的会计政策和作出的重大会计 估计，以及评价会计报表的整 体反映。我们相信，我们的审计工作为发表意见提供了合理的 基础。 后附的2002年12月31日的资产负债表中包括金额为17，309，667元的应收工程服务 费和金额为160，599，155元的长期应收款项。这些款项是贵公司的一位合资投资人及其商 业伙伴欠贵公司的。如会计报表附注5和6所述，这些应收款项的可收回性存在不确定性。 因为债务人的偿还能力取决于其未来项目的成功运作及其是否遵守与贵公司的，以致无 法估计这些款项的最终可收回金额。贵公司已按该应收工程服务费年末余额的3%计提了减值 准备，而应收长期款项没有计提减值准备。我们认为，除了应收工程服务费和应收长期款项的可收回性不确定可能对会计报表产生 的影响外，上述会计报表符合国家颁布的企业会计准则和《xx会计制度》的规定，在所有重 大方面公允反映了abc公司20x2年12月31日的财务状况以及20x2年度的经营成果和现金 流量。 xx会计师事务所(盖章)中国注册会计师:xxx(签名并盖章)中国，河北，石家庄 中国注册会计师:xxx(签名并盖章)2003年3月20日 二、following is an example of an audit report containing an qualified opinionaudit report [2003]n0.8 we conducted our audit in accordance with the independent auditing standards for chinese certified public accountants. those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. an audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe that our audit provides a reasonable basis for our opinion. provision for loss relating to the project service fees receivable has been made at approximately 3% of the year-end balance, and no provision is made for other long-term receivables. in our opinion, except for the possible effects of the uncertainty about the collectibility of the projectservice fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the accounting standard for business enterprises and other relevant financial and accounting laws and regulations promulgated by the state, give a true and fair view of( or are presented fairly, in all material respects, ) the financial position as of december 31, 2002 , and the results of its operations and its cash flows for the years then ended. certified public accountants(name and stamp of the firm) shijiazhuang, hebei, chinacertified public accountant: ххх certified public accountant: ххх march 20, 2003 三、否定意见的审计报告参考格式如下: 审 计 报 告 [2003]第8号 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abc公司)20x2年12月31日的资产负 债表以及20x2年度的利润表和现金流量表。这些会计报表的编制是abc公司管理当局的责任， 我们的责任是在实施审计工作的基础上对这些会计报表发表意见。 我们按照中国注册会计师独立审计准则计划和实施审计工作，以合理确信会计报表是否 不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据，评价 管理当局在编制会计报表时采用的会计政策和作出的重大会计估计，以及评价会计报表的整 体反映。我们相信，我们的审计工作为发表意见提供了合理的基础。 如会计报表附注x和附注xx所述，贵公司的存货成本核算方法和固定资产计价方法没有 遵循历史成本原则，违反了会计准则，导致存货价值减少x元，固定资产原值增加xx元，从 而对贵公司经营成果产生重大影响。我们认为，由于受到前段所述事项的重大影响，上述会计报表不符合国家颁布的企业会 计准则和《xx会计制度》的规定，未能公允反映abc公司20x2年12月31日的财务状况以 及20x2年度的经营成果和现金流量。 xx会计师事务所(盖章)中国注册会计师:xxx(签名并盖章)中国，河北，石家庄 中国注册会计师:xxx(签名并盖章)2003年3月20日 三、following is an example of an audit report containing an adverse opinionaudit report [2003]n0.8 we conducted our audit in accordance with the independent auditing standards for chinese certified public accountants. those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. an audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe that our audit provides a reasonable basis for our opinion. the inventory costing method as in note x and the valuation method for fixed assets as in note xx do not follow the historical cost principle. this departure from the accounting standards has caused a rmby x in our opinion, due to the material impact of the matters mentioned above, the financial statements referred above are not in accordance with the requirements of both the accounting standard for businessenterprises and other relevant financial and accounting laws and regulations promulgated by the state, don’t give a true and fair view of ( or are not presented fairly, in all material respects, ) the financial position as of december 31, 2002 , and the results of its operations and its cash flows for the years then ended. **certified public accountants(name and stamp of the firm)shijiazhuang, hebei, chinacertified public accountant: хх х certified public accountant: ххх march 20, 2003 四、无法表示意见的审计报告参考格式如下:审 计 报 告 篇二:最新审计报告中英文对照 最新审计报告中英文对照(转载) 审计报告中英对照 2008-12-27 13:38:21 阅读2557 评论5字号:大中小 订阅 山西**联合会计师事务所 ShanXi**Unite Accountant Office 审 计 报 告 AUDITOR’S REPORT 晋**审字(2007)第000**号 Jin ** (2007) Audit No.00** **铸造有限公司: To **foundry Co., Ltd: 我们审计了后附的**铸造有限公司(以下简称贵公司)财务报 表，包括2006年12月 31 日的资产负债表，2006年度的利润表以及财务报表附注。 We have audited the accompanying balance sheet of ** foundry Co., Ltd (the “Company”) as of Dec.31,2006, and the related consolidated income statement for the 2006then ended, and a summary of significant accounting policies and other explanatory notes. 一、管理层对财务报表的责任 1.Management’s Responsibility for the Financial Statements 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。 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 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 2. Auditor’s Responsibility 我们的责任是在实施审计工作的基础上对财务报表发表审计意 见。我们按照中国注册会计师审计准则的规定执行了审计工作。 中国注册会计师审计准则要求我们遵守职业道德规 范，计划和实施审计工作以对财务报表是否不存在重大错报获 取合理保证。 Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. 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 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。选择的审计程序取决于注册会计师的判断，包括 对由于舞弊或错报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 ris assessments, the auditor considers internal control relevant to the entity’s preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial statements. 我们相信，我们获取的审计证据是充分、 适当的，为发表审计意见提供了基础。 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 三、审计意见 3. Opinion 我们认为, 贵公司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公司2006年 12月31 日的财务状况以及 2006年度的经营成 果。 In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2006, and of its financial performance for the 2006 years then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. 此报告中、英文各一份，两者若有差异，以中文为准。 The report was made by Chinese and English. If the two files differ, the standard will be Chinese. 山西**联合会计师事务所 中国注册会计师: ShanXi ** Unite Accountant OfficeCertified Public Accountant: 中国?太原二??七年七月十日 Shanxi, P.R.C. Date: Jul.10, 2007 篇三:审计报告英译 审计报告中英文对照样本 编者按:为方便注册会计师执业，协会早在1996年就已通过会刊分期刊登了英文审计报告样本。随着我国加入WTO，我国会计市场逐步与国际接轨，对注册会计师的外语水平有了更高的要求;另一方面，审计报告准则已做了修订，为满足我省注册会计师的执业需求，我们根据修订后的审计报告准则重新拟定了英文审计报告样本，供大家在执业时参考。 Examples of audit report in english (审计报告英文样本) 一、 无保留意见审计报告参考格式如下: 审 计 报 告 [2003]第8号 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ABC公司)20X2年12月31日的资产负债表以及20X2年度的利润表和现金流量表。这些会计报表的编制是ABC公司管理当局的责任，我们的责任是在实施审计工作的基础上对这些会计报表发表意见。 我们按照中国注册会计师独立审计准则计划和实施审计工作， 以合理确信会计报表是否不存在重大错报。审计工作包括在抽查 的基础上检查支持会计报表金额和披露的证据，评价管理当局在 编制会计报表时采用的会计政策和作出的重大会计估计，以及评 价会计报表的整体反映。我们相信，我们的审计工作为发表意见 提供了合理的基础。 我们认为，上述会计报表符合国家颁布的企业会计准则和《XX 会计制度》的规定，在所有重大方面公允反映了ABC公司20X2 年12月31日的财务状况以及20X2年度的经营成果和现金流量。 XX会计师事务所(盖章) 中国注册会计师:XXX(签名并盖章) 中国，河北，石家庄 中国注册会计师:XXX(签名并盖章) 2003年3月20日 一、Following is an example of an audit report containing an unqualified opinion Audit Report [2003]N0.8 To: The Board of Directors (or Shareholders) of ABC company ltd: We have audited the accompanying balance sheet of ABC Co., Ltd. (here after referred to as“the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit. We conducted our audit in accordance with the Independent Auditing Standards for Chinese Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred above are in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, give a true and fair view of ( or are presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended. Certified Public Accountants(name and stamp of the firm) Shijiazhuang, Hebei, China Certified Public Accountant: ххх Certified Public Accountant: ххх March 20, 2003 二、保留意见的审计报告参考格式如下: 审 计 报 告 [2003]第8号 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ABC公司)20X2年12月31日的资产负债表以及20X2年度的利润表和现金流量表。这些会计报表的编制是ABC公司管理当局的责任，我们的责任是在实施审计工作的基础上对这些会计报表发表意见。 我们按照中国注册会计师独立审计准则计划和实施审计工作，以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据，评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计，以及评价会计报表的整体反映。我们相信，我们的审计工作为发表意见提供了合理的基础。 后附的2002年12月31日的资产负债表中包括金额为17，309，667元的应收工程服务费和金额为160，599，155元的长期应收款项。这些款项是贵公司的一位合资投资人及其商业伙伴欠贵公司的。如会计报表附注5和6所述，这些应收款项的可收回性存在不确定性。因为债务人的偿还能力取决于其未来项目的成功运作及其是否遵守与贵公司的协议，以致无法估计这些款项的最终 可收回金额。贵公司已按该应收工程服务费年末余额的3%计提了 减值准备，而应收长期款项没有计提减值准备。 我们认为，除了应收工程服务费和应收长期款项的可收回性不 确定可能对会计报表产生的影响外，上述会计报表符合国家颁布 的企业会计准则和《XX会计制度》的规定，在所有重大方面公允 反映了ABC公司20X2年12月31日的财务状况以及20X2年度的 经营成果和现金流量。 XX会计师事务所(盖章)中国注册会计师:XXX(签名并盖章) 中国，河北，石家庄 中国注册会计师:XXX(签名并盖章) 2003年3月20日 二、Following is an example of an audit report containing an qualified opinion Audit Report [2003]N0.8 To: The Board of Directors (or Shareholders)of ABC company ltd.: We have audited the accompanying balance sheet of ABC Co., Ltd. (here after referred to as “the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit. We conducted our audit in accordance with the Independent Auditing Standards for Chinese Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. The accompanying balance sheet at December 31, 2002 includes project service fees receivable of RMB17,309,667 and other long-term receivables of RMB160,599,155 . These amounts are owing by one of the joint venture investors of the Company and certain business partners of that investor. As described in Notes 5 and 6 to the financial statements, there is uncertainty about the collectibility of these receivables. Because the ability of the debtors to repay these receivables is dependent upon the success of future operations of certain projects and upon the ability of the debtors to comply with the terms of their agreements with the Company, it is not possible to estimate the amount which ultimately will be collected. Provision for loss relating to the project service fees receivable has been made at approximately 3% of the year-end balance, and no provision is made for other long-term receivables. In our opinion, except for the possible effects of the uncertainty about the collectibility of the project service fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the Accounting(转 载 于:wWW.xIElw.COM 写论文网:一篇 审计报告模板的英文翻译..也许大家以后会用上) Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, give a true and fair view of( or are presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended. Certified Public Accountants(name and stamp of the firm) Shijiazhuang, Hebei, China Certified Public Accountant: ххх Certified Public Accountant: ххх March 20, 2003 三、否定意见的审计报告参考格式如下: 审 计 报 告 [2003]第8号 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ABC公司)20X2年12月31日的资产负债表以及20X2年度的利润表和现金流量表。这些会计报表的编制是ABC公司管理当局的责任，我们的责任是在实施审计工作的基础上对这些会计报表发表意见。 我们按照中国注册会计师独立审计准则计划和实施审计工作，以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据，评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计，以及评价会计报表的整体反映。我们相信，我们的审计工作为发表意见提供了合理的基础。 如会计报表附注X和附注XX所述，贵公司的存货成本核算方法和固定资产计价方法没有遵循历史成本原则，违反了会计准则，导致存货价值减少X元，固定资产原值增加XX元，从而对贵公司经营成果产生重大影响。 我们认为，由于受到前段所述事项的重大影响，上述会计报表不符合国家颁布的企业会计准则和《XX会计制度》的规定，未能公允反映ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。 XX会计师事务所(盖章)中国注册会计师:XXX(签名并盖章) 中国，河北，石家庄 中国注册会计师:XXX(签名并盖章) 2003年3月20日 三、Following is an example of an audit report containing an adverse opinion Audit Report [2003]N0.8 To: The Board of Directors (or Shareholders)of ABC company ltd.: We have audited the accompanying balance sheet of ABC Co., Ltd. (here after referred to as “the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit. We conducted our audit in accordance with the Independent Auditing Standards for Chinese Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. The inventory costing method as in Note X and the valuation method for fixed assets as in Note XX do not follow the historical cost principle. This departure from the accounting standards has caused a RMBY X decrease in the inventory value as well as a RMBY XX increase in the original value of fixed assets, which has a material impact on the correctness of the income determination. In our opinion, due to the material impact of the matters mentioned above, the financial statements referred above are not in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, don’t give a true and fair view of ( or are not presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended. **Certified Public Accountants(name and stamp of the firm) Shijiazhuang, Hebei, China Certified Public Accountant: ххх Certified Public Accountant: ххх March 20, 2003 四、无法表示意见的审计报告参考格式如下: 审 计 报 告 [2003]第8号 ABC股份有限公司全体股东: 我们接受委托，对后附的ABC股份有限公司(以下简称ABC公司)20X2年12月31日的资产负债表以及20X2年度的利润表和现金流量表进行审计。这些会计报表的编制是ABC公司管理当局的责任。 通过检查，如附注XX所披露的那样，贵公司大部分存货购入和产品销售均为与关联方之间的交易。而且，由于贵公司管理当局的限制，我们无法对这些交易实施必要的审计程序。因此我们无法判断这些交易是否公允、合理。 由于无法对上述关联交易实施必要的审计程序以及无法判断其对会计报表整体的影响程度，我们无法对上述会计报表发表意见。 XX会计师事务所(盖章)中国注册会计师:XXX(签名并盖章) 中国，河北，石家庄 中国注册会计师:XXX(签名并盖章) 2003年3月20日 四、Following is an example of an audit report containing a disclaimer of opinion Audit Report [2003]N0.8 To: The Board of Directors (or Shareholders)of ABC company ltd.: We were engaged to audit the accompanying balance sheet of your Company as of December 31, 2002 and the related statements of income and cash flows for the year then ended. These financial statement are the responsibility of the Company’s management. According to our examination, most of the inventory purchases and product sales of your Company are, as disclosed in the accompanying Note XX, transactions between related parties. However, we were unable, as a result of the limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable. Because of the inability to perform the necessary audit procedures on the related party transaction mentioned above and the impossibility to determine their impact on the financial statements as a whole, we are unable to express an audit opinion whether the financial statements referred to above comply with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, or whether these financial statements present fairly the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended. Certified Public Accountants(name and stamp of the firm) Shijiazhuang, Hebei, China Certified Public Accountant: ххх Certified Public Accountant: ххх March 20, 2003 [关闭窗口]