審計(jì)報(bào)告參考范本(2019英文版_小準(zhǔn)則)

1、言簡(jiǎn)意賅，遠(yuǎn)見(jiàn)卓識(shí)，望君采納，謝謝！刪除水印可，編輯頁(yè)眉，選中水印，點(diǎn)擊刪除。 Auditors Report Auditor s Ref.: To the shareholders of ABC Co., Ltd., I. Opi nion We have audited the finan cial stateme nts of ABC Co., Ltd. (here in after referred to as the Compa ny ”)，which comprise the bala nee sheet as at December 31,2017, and the in com

2、e stateme nt, the statement of cash flows for the year then ended and notes to the financial statements. In our opinion, the attached financial statements are prepared, in all material respects, in accordance with Acco unting Stan dards for Small Busin ess En terprises and prese nt fairly the finan

3、cial positi on of the Company as at December 31,2017 and its operating results and cash flows for the year then en ded. II. Basis for Our Opinion We con ducted our audit in accorda nce with the Audit ing Stan dards for Certified Public Acco untants in China. Our responsibilities under those standard

4、s are further described in the Auditors Resp on sibilities for the Audit of the Finan cial Stateme nts sect ion of our report. Accord ing to the Code of Ethics for Chinese CPA, we are independent of the Company in accordance with the Code of Ethics for Chinese CPA and we have fulfilled our other eth

5、ical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. III. Other in formati on The management of the Company is responsible for the other information. The other informat

6、ion comprises information of the Companys annual report in 2017, but excludes the financial stateme nts and our auditors report. Our opinion on the financial statements does not cover the other information and we do not and will not express any form of assura nce con clusi on there on. In connection

7、 with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be mater

8、ially misstated. If, based on the work we have performed on the other in formati on that we obta ined prior to the date of this auditors report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

9、 IV. Responsibilities of Management and Those Charged with Governance for the Financial Stateme nts The Companys management is responsible for preparing the financial statements in accorda nee with the requireme nts of Acco un ti ng Stan dards for Small Bus in ess En terprises to achieve a fair pres

10、entation, and for designing, implementing and maintaining internal control that is necessary to ensure that the financial statementsare free from material misstateme nts, whether due to frauds or errors. In prepari ng the finan cial stateme nts, man ageme nt of the Compa ny is resp on sible for asse

11、ss ing the Companys ability to continue as a going concern, disclosing matters related to going concern and using the going concern basis of acco un ti ng uni ess man ageme nt either intends to liquidate the Compa ny or to cease operati ons, or has no realistic alter native but to do so. Those charg

12、ed with governance are responsible for overseeing the Companys financial reporting process. V. Auditors Resp on sibilities for the Audit of the Finan cial Stateme nts Our objectives are to obta in reas on able assura nee about whether the finan cial stateme nts as a whole are free from material miss

13、tateme nt, whether due to fraud or error, and to issue an auditors report that in cludes our opinion. Reas on able assura nee is a high level of assura nee, but is not a guara ntee that an audit con ducted in accorda nce with the audit sta ndards will always detect a material misstateme nt whe n it

14、exists. Misstateme nts can arise from fraud or error and are con sidered material if, i ndividually or in the aggregate, they could reas on ably be expected to in flue nce the econo mic decisi ons of users take n on the basis of these finan cial stateme nts. As part of an audit in accordance with th

15、e audit standards, we exercise professional judgment and maintain professi onal scepticism throughout the audit. We also: (1) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those ris

16、ks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, omissions, misrepresentations, or the over

17、ride of internal con trol. (2) Obta in an un dersta nding of internal con trol releva nt to the audit in order to desig n audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opi nion on the effective ness of the Compa ny s in ter nal con trol (3) Eval

18、uate the appropriate ness of acco unting policies used and the reas on able ness of acco un ti ng estimates and related disclosures made by man ageme nt of the Compa ny. (4) Con clude on the appropriate ness of using the going concern assumpti on by the man ageme nt of the Compa ny, and con clude, b

19、ased on the audit evide nce obta in ed, whether a material un certa inty exists related to events or conditions that may cast significant doubt on the Companys ability to continue as a going concern. If we con clude that a material un certa inty exists, we are required to draw attention in our audit

20、ors report to the related disclosures in the financial statements or, if such disclosures are in adequate, to modify our opinion. Our con clusi ons are based on the audit evide nee obtained up to the date of our auditors report. However, future events or conditions may cause the Compa ny to cease to

21、 con ti nue as a going concern. (5) Evaluate the overall prese ntati on, structure and content of the finan cial stateme nts, i ncludi ng the disclosures, and whether the finan cial stateme nts represe nt the un derly ing tra nsact ions and eve nts in a manner that achieves fair prese ntati on. We c

22、om muni cate with those charged with gover nance regard ing, among other matters, the pla nned scope and timing of the audit and significant audit matters, including any significant deficiencies in internal control that we identify during our audit. Certified Public Accountant of China: Certified Pu

23、blic Accountant of China: XYZ Certified Public Accou ntants Co., Ltd. Guangdong, China March 23,2018 6 附：審計(jì)報(bào)告2018中文標(biāo)準(zhǔn)版（小企業(yè)會(huì)計(jì)準(zhǔn)則） 審計(jì)報(bào)告 審計(jì)報(bào)告文號(hào)： ABC有限公司股東： 一、審計(jì)意見(jiàn) 我們審計(jì)了后附的ABC有限公司（以下簡(jiǎn)稱(chēng)貴公司）財(cái)務(wù)報(bào)表，包括 2017年12月 31日的資產(chǎn)負(fù)債表、2017年度的利潤(rùn)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。 我們認(rèn)為，后附的貴公司的財(cái)務(wù)報(bào)表在所有重大方面按照小企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定編 制，公允反映了貴公司2017年12月31日的財(cái)務(wù)狀況以

24、及2017年度的經(jīng)營(yíng)成果和現(xiàn)金 二、形成審計(jì)意見(jiàn)的基礎(chǔ) 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。審計(jì)報(bào)告的“注冊(cè)會(huì)計(jì) 師對(duì)財(cái)務(wù)報(bào)表審計(jì)的責(zé)任”部分進(jìn)一步闡述了我們?cè)谶@些準(zhǔn)則下的責(zé)任。按照中國(guó)注冊(cè) 會(huì)計(jì)師職業(yè)道德守則，我們獨(dú)立于貴公司，并履行了職業(yè)道德方面的其他責(zé)任。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)。 三、其他信息 貴公司管理層對(duì)其他信息負(fù)責(zé)。其他信息包括年度報(bào)告中除財(cái)務(wù)報(bào)表和本審計(jì)報(bào)告 以外的信息。 我們對(duì)財(cái)務(wù)報(bào)表發(fā)表的審計(jì)意見(jiàn)不涵蓋其他信息，我們也不對(duì)其他信息發(fā)表任何形 式的鑒證結(jié)論。 結(jié)合我們對(duì)財(cái)務(wù)報(bào)表的審計(jì)，我們的責(zé)任是閱讀其他信息，在此

25、過(guò)程中，考慮其他 信息是否與財(cái)務(wù)報(bào)表或我們?cè)趯徲?jì)過(guò)程中了解到的情況存在重大不一致或者似乎存在 重大錯(cuò)報(bào)。 基于我們已經(jīng)針對(duì)審計(jì)報(bào)告日前獲取的其他信息執(zhí)行的工作，如果我們確定該其他 信息存在重大錯(cuò)報(bào)，我們應(yīng)當(dāng)報(bào)告該事實(shí)。在這方面，我們無(wú)任何事項(xiàng)需要報(bào)告。 四、管理層和治理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任 貴公司管理層負(fù)責(zé)按照小企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定編制財(cái)務(wù)報(bào)表，使其實(shí)現(xiàn)公允反映， 并設(shè)計(jì)、執(zhí)行和維護(hù)必要的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤導(dǎo)致的重大 錯(cuò)報(bào)。 在編制財(cái)務(wù)報(bào)表時(shí)，管理層負(fù)責(zé)評(píng)估公司的持續(xù)經(jīng)營(yíng)能力，披露與持續(xù)經(jīng)營(yíng)相關(guān)的 事項(xiàng)，并運(yùn)用持續(xù)經(jīng)營(yíng)假設(shè)，除非管理層計(jì)劃清算貴公司、停止?fàn)I運(yùn)或別無(wú)其他現(xiàn)實(shí)的 選擇。 治理層負(fù)責(zé)監(jiān)督貴公司的財(cái)務(wù)報(bào)告過(guò)程