会计师事务所审计报告

Xxx联合会计师事务所

XX会审(2011)0046号

审 计 报 告

连云港凯通贸易有限公司:

我们审计了后附的XX贸易有限公司(以下简称贵公司)财务报表,包括20xx年12月31日的资产负债表、20xx年度利润表与现金流量表及会计报表附注。

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。

二、注册会计的责任

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。

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成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。

我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。

三、审计意见

我们认为,XX公司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公司20xx年12月31日的财务状况以及20xx年度的经营成果。

XXXX联合会计师事务所 主任会计师:

中国注册会计师:

中国.江苏.连云港 20xx年 3 月 26 日

 

第二篇:XX会计师事务所有限公司审计报告

XX会计师事务所有限公司

XX CERTIFIED PUBLIC ACCOUNTANTS CO., LTD、

审计报告

Audit Report

XX审字[2013]第x号

XX Audit[2013]No.x

XX有限公司董事会:

XX Co. Ltd Board of Director:

我们审计了后附的XX有限公司财务表报,包括20xx年12月31日的资产负债表,20xx年利润表、现金流量表和所有者权益变动表,20xx年12月31日的资产减值准备情况表以及财务表报附注。

We have audited attached the Financial Statement of your company—XX Co. Ltd (xx hereinafter). Including the Balance Sheet of Dec. 31 2012, Income Statement of 2012、Cash Flows Statement and List of Fluctuation for

Shareholder’s Equity, Statement of Allowance for Impairment Assets, and notes to the financial statements of Dec. 31 2012.

一、管理层对财务报表的责任

I. Responsibility of the Administrative authority to the Financial

Statement

编制和公允列报财务报表是昆明塔迪兰设备有限公司管理层的责任。这种责任包括:(1)按照企业准则和《企业会计制度》的规定编制财务报表,并使其实现公允反映;(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。

It’s the responsibility of the administrative authority of your company to prepare accounting statements, including to 1) based on the corporation accounting standard and the business enterprise accounting system to preparing financial statement, in order to fair presentation; 2) design, implement and maintain all internal controls related to the financial

statement in order to avoid serious mistake in the statement caused by any malpractice or error;

二、注册会计师的责任

II. Responsibility of the CPA (Certified Public Attendant)

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。

Our responsibility is to express an opinion on these financial 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报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做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、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

III. Suggestion

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,公允的反映了XX 有限公司20xx年12月31日的财务状况以及20xx年度的经营活动成果和现金流量。

In our opinion, the financial statement complies with the national business accounting standards and rules of Enterprise Accounting System. They fair presentation XX financial standing by December 31, 2012 and the business performance and cash flow of 2012.

XX会计事务所有限公司 中国注册会计师: XX Certified Public Certified Public Accountant of China: Accountants Co., Ltd

中国·XX

China, XX

Certified Public Accountant of China: 年 月 日

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