中英文對照的標(biāo)準(zhǔn)版審計報告

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

2、和現(xiàn)金流量表以及財務(wù)報表附注。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、管理層對財務(wù)報表的責(zé)任Management’s Responsibility for the Financial Statements按照企業(yè)會計準(zhǔn)則和《&#

4、215;×會計制度》的規(guī)定編制財務(wù)報表是 ABC 公司管理層的責(zé)任。這種責(zé)任包括：（1）設(shè)計、實(shí)施和維護(hù)與財務(wù)報表編制相關(guān)的內(nèi)部控制，以使財務(wù)報表不存在由于舞弊或錯誤而導(dǎo)致的重大錯報；（2）選擇和運(yùn)用恰當(dāng)?shù)臅嬚?；?）作出合理的會計估計。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、注冊會計師的責(zé)任Auditor’s Responsibility我們的責(zé)任是在實(shí)施審計工作的基礎(chǔ)上對財務(wù)報表發(fā)表審計意見。我們按照中國注冊會計師審計準(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計劃和實(shí)施審計工作以對財務(wù)報表是否不存在重大錯報獲取合理保證。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.審計工作涉及實(shí)施審計程序，以獲取有關(guān)財務(wù)報表金額和披露的審計證據(jù)。選擇的審計程序取決于注冊會計師的判斷，包括對由于舞弊或錯誤導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。在進(jìn)行風(fēng)險評估時，我們

10、考慮與財務(wù)報表編制相關(guān)的內(nèi)部控制，以設(shè)計恰當(dāng)?shù)膶徲嫵绦?，但目的并非對?nèi)部控制的有效性發(fā)表意見。審計工作還包括評價管理層選用會計政策的恰當(dāng)性和作出會計估計的合理性，以及評價財務(wù)報表的總體列報。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，我們獲取的審計證據(jù)是充分、適當(dāng)?shù)模瑸榘l(fā)表審計意見提供了基礎(chǔ)。We believe that the audit evidence we have obtained is sufficient and appropriate to provide a

15、basis for our audit opinion.三、審計意見 Opinion我們認(rèn)為，ABC 公司財務(wù)報表已經(jīng)按照企業(yè)會計準(zhǔn)則和《××會計制度》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 日的財務(wù)狀況以及 20×1 年度的經(jīng)營成果和現(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.××會計師事務(wù)所 中國注冊會計師：××Chinese Certified Public countants××（蓋章） （簽名并蓋章）中國注冊會計師：××Chinese Certified Public countants××（簽名并蓋章）中國××市 二○×二年×月&