中英文對(duì)照的標(biāo)準(zhǔn)版審計(jì)報(bào)告

1、標(biāo)準(zhǔn)審計(jì)報(bào)告的參考格式 Example of Standard Auditor’s Report審 計(jì) 報(bào) 告Auditor’s ReportABC 股份有限公司全體股東：To the shareholders of ABC Company Limited,我們審計(jì)了后附的 ABC 股份有限公司（以下簡(jiǎn)稱 ABC 公司）財(cái)務(wù)報(bào)表，包括 20×1年 12 月 31 日的資產(chǎn)負(fù)債表，20×1 年度的利潤(rùn)表、股東權(quán)益變動(dòng)表

2、和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。We have audited the accompanying financial statments of ABC Company Limited (hereinafter “ABC Company”),which comprise the balance sheet as at December 31,20XX, and the income statement, statement of chang

3、es in equity and cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.一、管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任Management’s Responsibility for the Financial Statements按照企業(yè)會(huì)計(jì)準(zhǔn)則和《&#

4、215;×會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是 ABC 公司管理層的責(zé)任。這種責(zé)任包括：（1）設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)；（2）選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；（3）作出合理的會(huì)計(jì)估計(jì)。Management is responsible for the preparation and fair presentation of these financial stateme

5、nts in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (a) designing, implementing and maintaining internal control re

6、levant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (b) selecting and applying appropriate accounting policies; and (c) making

7、accounting estimates that are reasonable in the circumstances.二、注冊(cè)會(huì)計(jì)師的責(zé)任Auditor’s Responsibility我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見(jiàn)。我們按照中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。Our responsibi

8、lity is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with China Standards on Auditing. Those standards require that we comply with ethical requirements and

9、plan and perform the audit to obtain reasonable assurance to whether the financial statements are free from material misstatement.審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們

10、考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見(jiàn)。審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。An audit involves performing audit procedures to obtain audit evidence about the amounts and disclosures in the financial sta

11、tements. 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 assessmen

12、ts, We 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 purp

13、ose 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

14、 management, as well as evaluating the overall presentation of the financial statements. 我們相信，我們獲取的審計(jì)證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計(jì)意見(jiàn)提供了基礎(chǔ)。We believe that the audit evidence we have obtained is sufficient and appropriate to provide a

15、basis for our audit opinion.三、審計(jì)意見(jiàn) Opinion我們認(rèn)為，ABC 公司財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和《××會(huì)計(jì)制度》的規(guī)定編制，在所有重大方面公允反映了 ABC 公司 20×1 年 12 月 31 日的財(cái)務(wù)狀況以及 20×1 年度的經(jīng)營(yíng)成果和現(xiàn)金流量。In our opinion, the financial statements present fairly,

16、 in all material respects, the financial position of ABC Company as at December 31,20XX, and its financial performance and cash flows for the year then ended in accordance with Accounting Standards for Business Enterpri

17、ses.××會(huì)計(jì)師事務(wù)所 中國(guó)注冊(cè)會(huì)計(jì)師：××Chinese Certified Public countants××（蓋章） （簽名并蓋章）中國(guó)注冊(cè)會(huì)計(jì)師：××Chinese Certified Public countants××（簽名并蓋章）中國(guó)××市 二○×二年×月&