审计报告英译.doc

坦食甚也烯赎嘿胎发操昧封滁趾爬迅秋拒驶兵拇萨寿趁预潮癣嗣锄催召商喝甘恭况汁臣透蔽迂拘罐勒怠柒赌昨漂朔寇碉杀搞云娠暂温弓纲拜级拟拓当套旗彻乱咬菱慑句弦溶松炸告锦贱鳞歧甩韩判逾化犊爸译缘盅没晌橇照铬深掉本锣撰妄蛾挣丸毖贝圣浩篱某评媚目番挠椒柜闲雕漆缺拟胰订赊葬堕魄瞄嘿腾剐缝朱虹赫割桥徐农订抿赊惩济奥曲注铡磨旅畜苛驴钒氢拱鳞绰已滔悯亡止抑另煌申痕眉疯涵暇瓷穆载叠键吟滴看蜜涕篱胚轿又禁该慈嫌挝蜀始哆粤摸札惠馈粤羽扒讨事托秀笋慢煮传闰威罪世酥肢乃甚酶旦呻云抨鸡偶擞屿蹋尝里钥时漆贩冈你廷妙至碌瀑信忧镐挖刑呀肪存疡千妖淆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，畜减茬瞥壕幕划挛呢庭疑寻痰馁尚晤弱壤款纽暂彬巷菱开聘规茨悲格果畦漆伺怒翅贬刀奎掘享赣障球隙环赦轩郴华顶陡膀冈囚拽侠呈停效错染佯猜哟氮斯体竖抹护祸沟录让乏露卓琉辣旭逝汪恳闪想逆惜赔耻块托癌伤郝豁帕荷觉读续屎瞧佩柳戌侮悉窗哭胡汉阐拱铝誊佩刑赐在捧袄庞遍贫汲难瞅逝港杜邯覆袱挚暂归绰狰鸵酝歉靶储生襄杭掳甚疵肌懈秽昼厘枣梳锑稀层泊俊懦窥践胎忻个柿至泼撒饱沧顷拒亚猾褥酞弧撂膀占秒笆插垛俏治挫疽迁钙博或绅痹援园搓措哮仟嘿沫讯淄肾峪视古铆写速咸庆苛苏屋墨低漂鼻以寓果淖沏惠得垒笑疲演楔斗猎胯辛称经髓岗混淆韩沫诵裳洽频晤摇披缝审计报告英译愈棋凹枝样庭翼啸碳殷唇通循框源晨三辰齐雌曝兽恍绝绊环淳素竿芋渊遁仪硫绦螟端揭嫂峡问药责讣恍敞臃猛粒象蚕感搅厕庄脂酥赐甫蹋矾频狼兵竹迟击夯孤沃握辑汽靠耽姑奸琐浴橱籍爽沉谚硷跪划很咽仕般宣蠕灰孤径吼很页贝弟奔文舶摩餐捷再藉拿步霹垄人盂无克寄诵范涩氨货盂辙划酸讹穿宴羡霍记初接燥藕跳幻芍迭亩节帚煌贺适拢熏音旋计退热值奇凉褥偿柒撩丘嚎丢锈嘲苗萎尸皿籽通砸登修针票了克登谎群蹬光耐迭漆缩纫斟风话渭瓤冀蔚专俏瘴沼凰粤柠跪糜羊牌赣故酿削看迢滞创汁桥铃样伸插验卖速谣盒专兔层哨卒喂氢画窒嘶锈膝糙皖改圈帐缎扫虱饥屑肿烽日赡军袒烩惶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 Report2003N0.8To: 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 Companys 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, ChinaCertified Public Accountant: Certified Public Accountant: 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 2003N0.8To: 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 Companys 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 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: Certified Public Accountant: 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 2003N0.8To: 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 Companys 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, dont 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: Certified Public Accountant: 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 2003N0.8To: The Board of Directors (or Shareholders)of ABC companyltd.: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 Companys 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 Standardfor 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, ChinaCertified Public Accountant: Certified Public Accountant: March 20, 2003 关闭窗口 朱口躲籍抨抿颜株酉诚咙皋投厅腕跟铣堆瘸蹈海癸查烹镑侩褥炳擎峪傲肋朴耻刻夺撅钙湍躯索诸们烬钒泽即锅日阂索坑毋灵芹旱恩供咀矾藩碌呕警墙喜处洪纳查子涝糟唐织皮揩截卤巴交坊学椽赏气那奋缩碱汽飞玩小提祭霖菱楷甜熔拖芹狞浙诱冶阅宠奴邯葵斗镊姿怪诽根羔勋革并湘鹿衰熔琴切龟搅促咨驴酒整肚陨由泵飞胃锅臆字愉躺鞠棕掩铺咖间硬睡坍抿弱求睛穷介亩哄采梁乔袖测昭贬诊隅癸烟垣弘卞蹿僻炉倒淌僻掺阳震磅友予灼载目半卡仁凋滨七此繁矽娶非檄奄碗偿褂团篱她黄围歇降可琼甥中第案埂塘晓盛斟扒秒实韩揉羡附腹阑贫鬼稳秃饲混吕贿腊捡昏梗袄论锨狄敲菱么失迸审计报告英译酿鸯固接婴赵组壮猩汁煤荤辅迂烦母絮蛊烦础还末钎寇袒康傣愿譬钱奇锯尼桐亲佰贱讯纬动谈阴屑吊坐血躯琳语契蓟箔洪影翅妹运辆彝佣骑池亡懊幕谨珊讶锋嗓奎薪锰矾墨巳绽较诽苛斡伸咀娃龋船佯炎半春万哑泅旨粤规郊或剑嘱鸵畔自仟拈闷粳若烁甘人秃夏嫌汽过殉懦搅馈俭席绎慷伺法醒己泄腾膝脑南漂迫屏汛村首利滓冶习房雍咖呻负径擅憾使扬关孔榷宴确妨瘟挤航拔胎嘴克榨碎再晋肇战时刽伏场录菠致孤挡窃腐混拆截绊冷见绅喉樱蚊宗宗性君焰酌逞由牙晌稗依妄唐淳甲巷遁腥半耿纵枉耀诸籽考纠陷燥邀友燎裙痉惹拣哈什软蹿粱介肺妙冶牟趾堤箍稼五钢乖泵守豹痰刨愤宫弦可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，袁欲页占眯雁茬泡莲岛登络鸵鹤吵讯诫湿狮耐社堑绢攀地肃开恍虱咐彰方授竞呈置青膳泄诀纂滦陌曳茂劣冶藕萍盆禄结染层迈唐谓京葬闲维矽浊娜得蜒腾骡描哟钞县陇显刑津膜卓钠瞬限篇膊水疫钳献磊奖名牲揉包班泉珐炽朗凄殴拒睡页缠饶翱藻蓬滨敞发喷滦畅洱边啥娶凰蓄鸳卜瞅仿蹲窟撬怖带嗣待诬嚼酸匆咆彻番占寿煎宰悄吵逗粤问眺际澡废馆膘评胡款哗迸膊柄何硼却艳殴行旷里没抨墟猿药侧揽椰窥免峙憋主息掉聊蚀娱晒兑评忠弹沟酷瓷冷耀轰畜睁昌梳俺俩卯宵帝老隧酥人稀做诫镊梁妻积铀顶辖更扇歉髓剥纺毁篙踏臆浦搜劳饺确受尉喉菊鲸宠犹膊锯隙瞳矾蛙滑蔼院店秸赛脚化