審計(jì)報(bào)告標(biāo)準(zhǔn)無保留帶說明段

1、以下是標(biāo)準(zhǔn)無保留意見 +解釋說明段審計(jì)報(bào)告英文范本Following is an example of an audit report containing an unqualified opinion with an expla natory paragraph 審計(jì)報(bào)告Auditors Report德信(2008) 審字第 XXXXX 號(hào)De Xin (2008) Audit No. XXXXXXXXABC 股份有限公司全體股東 :To the shareholders of ABC Co., Ltd. (the “ Company” ): 我們審計(jì)了后附的 ABC 股份有限公司 (以下簡

2、稱 “貴公司 ”及)其子公司 和合營企業(yè) (以下統(tǒng)稱“貴集團(tuán)”財(cái))務(wù)報(bào)表，包括 2006 年 12月31日的 合并及母公司資產(chǎn)負(fù)債表、 2006 年度的合并及母公司利潤及利潤分配 表、股東權(quán)益增減變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)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

3、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.、管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任按照企業(yè)會(huì)計(jì)準(zhǔn)則和 企業(yè)會(huì)計(jì)制度 的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管 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

4、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)。1. Management s Responsibilityfor the Financial StatementsThe management is responsiblefor the preparation and fairpresentation of these financialstatements in accordance with the Accounting Standards for Business Enterprises and

5、China Accounting onsibility includes:System for Business Enterprises. This resp(i) designing, implementing and maintaining internal control ntation of financialrelevant to the preparation and fair prese statements that are free from material misstatement, whetherdue to fraud or error;(ii)applying ap

6、propriateaccounting policies;andselecting and (iii) making accounting estimatesthat are reasonable inthecircumstances.二、注冊(cè)會(huì)計(jì)師的責(zé)任 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。 我們 按照中國注冊(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。2. Auditor sResponsibilityOur responsibility is to expr

7、ess an opinion on these financia l statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Pu blic Accountants. Those standards require that we comply w ith ethical requirements and plan and perform the audit to o btain reasonable assurance wh

8、ether 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。 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 procedu

9、res to obtain audit evi dence about the amounts and disclosures in the financial st atements. The procedures selected depend on the auditor sj udgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fra ud or error. In making those risk ass

10、essments, the auditor c onsiders internal control relevant to the entity psreparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumst ances, but not for the purpose of expressing an opinion on the effectiveness of the entity

11、isnternal control . An audit als o includes evaluating the appropriateness of accounting poli cies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall pres entation of the financial statements.我們相信，我們獲取的審計(jì)證據(jù)是充分的、適當(dāng)?shù)模瑸榘l(fā)表審計(jì)意見提 供了基礎(chǔ)。We believe that

12、the audit evidence we have obtained is suffi cient and appropriate to provide a basis for our audit opinio n.三、審計(jì)意見 我們認(rèn)為，上述財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的 規(guī)定編制，在所有重大方面公允反映了貴集團(tuán)和貴公司 2006 年 12 月 31 日的財(cái)務(wù)狀況以及 2006 年度的經(jīng)營成果和現(xiàn)金流量。3. OpinionIn our opinion, the financial statements give a true and fair view of the fin

13、ancial position of the Company and of the Gr oup as of 31 December 2006, and of its financial performan ce and its cash flows for the year then ended in accordanc e with the Accounting Standards for Business Enterprises a nd China Accounting System for Business Enterprises.審計(jì)中我們注意到 : 由于 2007 年元月以來證券市場巨幅下跌 ,貴公司持 有的短期股票投資若在 3 月 10 日出售 ,將會(huì)產(chǎn)生 570 萬元的投資損失 .In the course of our audit, we have reminded the manageme nt that, due to the sharp price decline in the stock market s ince January 2007, an investment loss totaling RMB5 700 00 0 would b