(审计报告英文样本).doc
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1、Examples of audit report(审计报告英文样本)时间:2007-09-24 18:07来源:实用审计英语 作者:李晓慧杨晓波 点击: 27次Examples of audit report(审计报告英文样本)1.Following is an example of an audit report containing an unqualified opinion Audit reportTo: The Board of Directors (or Shareholders) of ABC company ltd:We have audited the accompanyin
2、g balance sheet of ABC Co., Ltd. (“ 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 s
3、tatements based on our audit. We conducted our audit in accordance with the Independent Auditing Standards for 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 misstatem
4、ent. 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 presenta
5、tion. We believe that our audit provides a reasonable basis for our opinion.In our opinion, the financial statements give a true and fair view( 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 f
6、or the years then ended 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. Certified Public Accountant: lili Certified Public Accountant: zhanghua*Certified Public Acc
7、ountants(name and stamp of the firm)Beijing, Peoples Republic of ChinaFebruary 26, 20032.Following is an example of an audit report containing an unqualified opinion with an explanatory paragraphAudit Report To: The Board of Directors (or Shareholders) of ABC company ltd.:We have audited the accompa
8、nying balance sheet of ABC Co., Ltd. (“ 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 financi
9、al statements based on our audit. We conducted our audit in accordance with the Independent Auditing Standards for 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 misst
10、atement. 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 pres
11、entation. We believe that our audit provides a reasonable basis for our opinion.In our opinion, the financial statements give a true and fair view( 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 flo
12、ws for the years then ended 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.In the course of our audit, we have reminded the management that, due to the sharp price
13、decline in the stock market since January 2003, 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 Certified Public Accountant: liliCertified Public Accountant: zhanghua*Certified Public Accountants (name and
14、stamp of the firm)Beijing, Peoples Republic of China February 26, 2003Audit report3.Following is an example of an audit report containing an qualified opinion Audit Report To: The Board of Directors (or Shareholders)of ABC company ltd.: We have audited the accompanying balance sheet of ABC Co., Ltd.
15、 (“ 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
16、 conducted our audit in accordance with the Independent Auditing Standards for 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
17、, 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
18、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 busin
19、ess 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
20、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
21、 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 give a true and fair view( or are presented fairly, in
22、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 in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and re
23、gulations promulgated by the State.The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. However, as explained in Note 10 to the financial statements, the Company has been unable to negotiate an extension of its borrowings with its forei
24、gn joint venture investor beyond December 31, 2003. Further, as described above, there is uncertainty about the collectibility of project service fees receivable and other long-term receivables. Because of this uncertainty, and without the continued financial support of the foreign investor, there i
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