审计报告说明中英文版
审计报告
Auditors’Report
德信(20xx)审字第 号
De Xin (20xx) Audit No.
ABC股份有限公司全体股东:
To the shareholders of ABC Co., Ltd. (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20xx年12月31日的合并及母公司资产负债表、20xx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 sheet of ABC (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 20xx and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant 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。
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 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
Our responsibility is to express an opinion on these financia
l 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.
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20xx年12月31日的财务状况以及20xx年度的经营成果和现金流量。
3. Opinion
In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 20xx, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.
审计中我们注意到:由于20xx年元月以来证券市场巨幅下跌,贵公司持有的短期股票投资若在3月10日出售,将会产生570万元的投资损失. In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 20xx, an investment loss totaling RMB5 700 000 would be incurred if the short-term equity securities held by your Company were sold out on March 10
会计师事务所 中国注册会计师
中国
De Xin Certified Public countants
Zhengzhou a Registered in P. a
29th March 20xx
-
有关总结会议主持词(精选18篇)
有关总结会议主持词篇1尊敬的各位、同志们:今天是公元年1月14日,这里是威海市商业银行年度表彰大会的现场。同志们:刚刚过去的年,我们威海市商业银行广大干部员工全面给力,不仅圆满地完成了各项目标任务,而且提升质量增效益喜获丰收。这次大会的主要任务就是,全面盘点...
-
交通事故协议书(精选3篇)
交通事故协议书篇1甲方:罗mm,男,汉族,xx年1月出生,住xx省某某县xx镇偏岩村8组,身份证号码:乙方:李某某,男,汉族,年11月出生,住xx省某某县城东乡xx村7组,身份证号码:x年4月28日凌晨,乙方驾驶自己的摩托车在下班回家途中,不幸撞上由甲方驾驶的停在大竹县某镇偏岩村民主叉路旁国道...
-
冬至平安祭扫简报(精选3篇)
冬至平安祭扫简报篇1冬至是24个节气之一,在冬至这一天不同的地方有不同的习俗。有的是吃汤圆,有的是包饺子,有的是吃羊肉。今天是冬至节我们也要吃羊肉炖汤。一大早妈妈和奶奶就去菜市场买回来了新鲜的羔羊肉,带骨头的估计有十几斤呢。还买了芹菜、萝卜当然还有我...
-
消杀工作简报范文(通用16篇)
消杀工作简报范文篇1为做好对四害的控制和灭杀工作。12月4日上午,博园社区联合消杀公司在辖区范围内开展除四害活动。对20多栋居民楼的卫生死角,以及蟑螂老鼠等四害密集的地方进行了药物投放鼠药和蟑螂药,特别对垃圾桶旁边、墙角边、杂物堆旁进行药物消杀,共投放老...