浅谈提高消防部队经济效益审计质量的途径

［摘要］ 经济效益审计对被审计单位内部控制制度进行符合性测试和实质性测试，对审计对象组织管理的科学性和有效性进行评价鉴定，并在此基础上提出完善管理的建议，有利于提高经费的使用效益。本文阐述了当前经济效益审计在消防部队的主要应用，分析了制约消防部队经济效益审计质量的因素，并有针对性地提出从体制改革、标准设定、制度建设等方面采取措施来提高消防部队经济效益审计质量。

［关键词］ 经济效益；审计质量；途径分析；消防部队

随着社会主义市场经济体制的建立和国民经济的日益发展，军地之间以及部队内部之间的各种经济关系日趋复杂，避免军费浪费、发挥应有的保障效益，已成为各级党委、政府和部队官兵普遍关注的大事。如何在新形势下提高消防部队经济效益审计的质量，积极创新部队审计管理模式，推进部队审计工作的规范化、现代化，是摆在各级主管领导和每位审计人员面前的一个值得探讨的问题。

一、当前经济效益审计在消防部队的主要应用

经济效益审计是指在对部队财政财务收支及有关经济活动真实性、合法性进行审计的基础上，进一步对其工作任务和工作计划的制订及完成情况、资源的使用效果、管理效率等进行审查、分析和评价，发现存在的问题，提出改进建议，促进被审单位提高绩效的一种经济监督活动。经济效益审计范围广，内容多，从经济活动的内容方面来讲，经济效益审计可分为决策战略经济性审计、管理效率性审计和工作效果性审计。

1.决策战略经济性审计

决策战略主要体现在年度预算和经济责任目标的设定上。对决策战略经济性的审查，主 要是审查否用最少的投入完成了预期的任务，或达到了既定的目标，同时考虑经济活动目标内容的全面性以及决策程序的合法性。当前消防部队决策战略经济性审查的主要方面是：审

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查经济活动目标的内容是否全面，确定既要有保障类目标，如训练费、装备经费投入应达到指标；又要有限额控制指标，如招待费、油料费等。审查决策程序是否合法到位，重点检查论证是否充分，目标值是否经过集体审议，目标的可行性如何，配套措施是否到位。审查人员配备是否合理，包括审查人员的编制情况和结构情况，审查各项经费筹集、安排和使用是否合理，审查财产物资的取得、使用、管理和保养情况，以及资产效用的利用程度。 管理效率性审计

经济效益审计的重要任务之一就是要审查评价单位各项控制制度和管理制度是否健全、适当和有效。管理效率性审计内容比较抽象，审查的资料基本涵盖了所有部门和所有的文件制度。当前消防部队管理效率性审查的主要方面是：对机构设置是否科学进行审查，着重审查机构的设置是否符合编制要求，是否落实了部局警力下沉的原则，司、政、后、防4个部门的内部机构分工是否合理，职责和权利是否明确。对人员管理是否合理进行审查，主要审查人员的使用是否恰当，岗位责任制是否落实和执行。审查管理方法和手段是否先进，管理机制是否健全并发挥作用。对内控制度是否健全、有效进行审查，内控制度包括各部门的工作制度、预算制度、审批制度是否落实，财务制度是否完善等。 工作效果性审计

工作效果性审计内容比较具体，对工作效果性的审查，主要包括年度工作目标、计划和任务完成情况的审查，也包括对通过这些工作所产生的社会综合效益情况的审查。当前消防部队工作效果性审查的主要方面是：审查年度工作计划和任务是否已经完成，审查各项工作成果是否真实准确。开展的防火、灭火、抢险救援等工作是否贯彻了党和国家的方针政策，体现了人民群众的利益，整改了多少火灾隐患，抢救了多少遇险人员，保护了多少财产物资，创造了多大的社会效益。同时，在国家政策允许的范围内，为本单位创造了多少经济效益， 解决了什么重大问题。审查资金合规使用率和专项经费节约率，火警的出动次数，接警率、出车率、火灾扑救成功率等，并根据以上定量和定性分析数据，通过纵比、横比等方法来做

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出审计判断，评价支队经济效益的高低。

二、影响消防部队经济效益审计质量的因素分析

审计质量是指审计工作的规范程度和审计作用的发挥水平，主要包括审计工作质量和审计成果质量两部分。审计质量建设事关审计发展全局， 是审计工作的生命线，必须始终贯穿在经济责任审计全过程。影响消防部队经济效益审计工作质量的因素是多方面的。

1.审计机构缺乏独立性

为了保持独立性，审计机构通常作为独立的第三方执行审计任务，但是目前消防部队各级审计部门在本级首长的领导下组织审计工作， 人事、行政、经费供应及日常工作归本单位后勤机关领导，业务上接受上级审计部门指导。这种审计体制具有较浓厚的内部监督色彩，无法体现独立第三方的地位，审计部门作为后勤机关的组成部分去监督后勤机关， 其监督力势必会受到影响， 审计机关的独立性和权威性就难以体现， 经济效益审计质量自然会大打折扣。同时，由于各级审计部门与其他职能部门并列平行，横向同级监督缺乏力度，在一定程度上使经济效益审计难以保持超然的独立性， 影响了经济效益审计质量的提高。 经济效益审计质量控制标准不明确

审计质量控制标准是审计质量的控制依据和审计业务的作业规范。它是审计规范体系的重要组成部分，是由审计组织根据职业特性的具体情况，适应自身规律的需要而建立的。由于目前还没有建立起一套经济效益的评价指标体系，对单位的绩效评价有一定的困难。目前，消防部队审计规范体系建设明显地偏重于审计法律规范和审计职业道德规范建设，忽视了经济效益审计质量控制标准建设。 经济效益审计质量管理工作力度不够，时效性不强

在消防部队审计工作开展的过程中，由于一些单位领导对经济效益审计质量管理工作力 度不够，对经济效益审计项目安排不科学，导致审计时间安排过于紧张， 出现了审计规范执行不规范、落实质量责任追究制度不严格等问题，导致消防部队经济效益审计质量得不到保证，经济效益审计过程流于形式。同时，部分人员认为经济效益审计可有可无，对单位工

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作作用不大，经济效益审计发现的问题和提出的建议也得不到及时纠正和采纳，导致经济效益审计的时效性不强，经济效益审计结果利用的价值不高，长此以往，必然削弱经济效益审计工作的地位。

提高消防部队经济效益审计质量的途径分析

通过以上分析可知， 影响消防部队经济效益审计质量的因素众多，可以概括为机构设置、人员素质、质量标准、管理制度等几个方面。笔者认为，可以从体制改革、人员素质、标准设定、制度建设等方面采取措施来提高消防部队经济效益审计质量。

1.深化审计体制改革，增强审计独立性

为了保证审计机构的独立性，审计部门必须是独立的专职机构， 既不附属也不受制于其他部门， 这样才能保证审计部门公正、独立地行使其监督权， 确保审计质量。要增强审计部门独立性， 就需要改革消防部队审计体制编制， 可考虑在对现有审计部门调整和补充的基础上， 建立垂直型审计模式， 将审计机构现行的双重领导体制改为垂直领导体制。将区域审计局从后勤部门脱离出来， 独立设置，将区域审计局与所属审计处之间的业务指导关系改变为垂直领导关系， 审计处作为区域审计局的派出机构， 直接接受审计局的领导。同时，可以考虑将一些不涉及军事秘密的财务费用开支在系统内部公布，接受大众的监督。

2.建立经济效益审计评价指标体系

经济效益审计工作的核心问题是质量，提高经济效益审计质量的核心在于工作的规范，即能不能依法规范地开展经济效益审计活动，建立一套规范完整标准的经济效益审计评价指 标体系，对开展经济效益审计工作无疑是雪中送炭。经济效益审计具体评价指标主要有4类：一是总体评价类指标，包括预期任务目标、内部控制评价等。通过这类指标的审核和分析，判断被审计单位或项目是否实现预期目标，评价资金使用的总体绩效；二是综合资源类指标，如人力资源和相关的资源等，通过审核和分析综合资源的利用和消耗情况，判断被审计单位完成项目的工作效率高低，评价资金管理的效率性和资金的节约度；三是资金投入类指标，

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包括完成单位工作量资金率等，通过审计和分析财政资金的使用情况，判断被审计单位或项目的资金使用是否节约和有效，评价财政资金投入的经济性；四是实物形态类指标，主要通过实地考察和查阅完成项目的验收报告，对照国家标准或行业标准，判断项目完成的质量和取得的效果，评价被审计单位完成该项目的效果性。 坚持宏观管理与微观相结合，严格管理

经济效益审计工作既要从具体的审计项目中发现倾向性、普遍性的问题， 同时也要注意从全局的高度和宏观的角度分析研究问题， 从体制上、机制上、制度上提出解决问题的对策和建议， 提高经济效益审计结果运用的层次和水平， 逐步建立经济效益审计质量控制体系， 强化经济效益审计质量管理， 规范审计行为， 强化经济决策审计监督。要抓紧落实经济效益审计质量控制标准的制定工作，尽可能量化审计内容、细化各项制度，突出针对性，增强可操作性，努力做到以审计责任追究为核心，建立和完善以审计复核、审计考核和审计责任追究为主体的经济效益审计质量控制制度体系。审计人员必须切实履行职责， 在审计过程中， 对各种违法违规问题要敢于揭露， 敢于处理， 并确保审计处理所适用的法律、法规、制度准确和统一， 做到依法行事， 依法断事， 依法处事，执法必严 ， 违法必究。

经费使用效益关系到消防事业发展的速度和质量，经济效益审计对审计对象组织管理的科学性和有效性进行评价鉴定，在此基础上，提出修改完善管理的建议，有利于提供客观、真实、可靠的信息，更好地改善本部门或本单位的经营管理。。

主要参考文献

［１］肖文八．审计学原理［Ｍ］．北京：军事科学出版社， ２００５.

［２］刘志强，吴敏．浅谈经济效益审计在消防部队的应用［Ｊ］．岱宗学刊，２００７（２）.

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［３］戴明丽．消防部队经济效益审计改革探讨［Ｊ］．武警学院学报，２００９（１０）.

［４］韩建奇．基层消防部队审计工作存在的问题及对策［Ｊ］．武警学院学报，２００８（１１）.

［５］李虎．制约军队审计质量的因素与对策［Ｊ ］．当代经济：下旬刊，２００７（８）.

 

第二篇：审计学毕业论文外文文献及翻译

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附录A

国际审计准则第910号：财务报表审阅（一）

引言

1.本准则旨在为审计人员接受委托从事财务报表审阅的职业责任，以及出具审阅报告的格式和内容建立标准，提供指导。

2.本准则是针对财务报表审阅制定的。然而，它也适用于审阅财务信息或其他信息的业务。本准则要连同国际审计准则120号“国际审计准则框架”一并阅读。其他国际审计准则的有关内容对审计人员运用这一谁则可以有所帮助。 审阅业务的目的

3.财务报表审阅的目的是为了使审计人员能够表明，根据实施的程序(这些程序并不提供象在审计业务中所要求获取的所有证据)，是否存在审计人员注意到的，使得审计人员认为财务报表在所有重大方面没有按照指明的财务报告框架编制的情况(消极保证)。

审阅业务的一般原则

4.审计人员应当遵循国际会计师联合会颁布的“职业会计师道德守则”。统驭审计人员职业责任的道德原则是:(I)独立;(2)公正;(3)客观;(4)职业胜任能力及应有关注;(5)保密;(6)职业行为;(7)技术准则。

5.审计人员应当按照本准则执行审阅工作。

6.审计人员应当以职业怀疑的态度计划和执行审阅工作，以识别可能存在的导致财务报表重大错报的情况。

7.为了在审阅报告中发表消极保证的意见，审计人员应当主要通过查询和分析程序获取充分、适当的证据，形成结论。

审阅范围

8．“审阅范围”是指为了实现审阅目的，在各种情况下认为必要的审阅程序。执行财务报表审阅所要求的程序，由审计人员根据国际审计准则、有关专业团体、法律和法规的要求，以及审阅业务约定条件及报告要求确定。

适当的保证

9.审阅业务提供了一个适当程度的保证，即审阅的信息不存在重大的错报，这是用消极保证的方式发表意见。

业务约定条款

10.审计人员和客户应当就业务约定条款达成一致意见。达成一致的条款应当记录在业务委托书或其他适当的类似合同中。

11.业务委托书有助于制定审阅工作计划。审计人员致送记录委托关键条款的业务委托书，对客户和审计人员均有益处。业务委托书确定了审计人员接受的委托，并有助于避免对诸如委托目的及范围、审计人员的责任程度及出具报告的形式等事项发生误解。

12.业务委托书中应当包括的事项:

·提供服务的目的。

·管理当局对财务报表的责任。

·审阅范围，包括提及本准则(或有关国家准则或惯例)。

·不受限制地接触审阅中所需要的记录、文件及其他信息。

·拟提交的报告样本。

·表明该项事实，即不能依赖业务委托揭示错误、非法行为或其他违法行为，例如，可能存在的舞弊或盗用公款。

应当声明审计人员没有实施审计，因而不能发表审计意见。为了强调这一点，避免引起混淆，审计人员还应考虑指出审阅业务不能满足任何法定或第三方对审计的要求。

财务报表审阅业务委托书范例见本准则附录1

计划

13.审计人员应当对工作进行计划，以执行审阅业务委托。

14.在制定财务报表审阅计划时，审计人员应当获得或更新对企业情况的了解，包括组织结构、会计系统、经营特点，资产、负债、收人及费用性质等。

15.审计人员需要掌握与财务报表相关的各类情况，例如，了解企业生产及分配方法、生产线、经营网点及关联方等。审计人员需要了解这些情况，以便能够进行有关查询，设计适当程序，并有利于评价各方反应及获得的其他信息。

其他人员执行的工作

16.当利用其他审计人员或专家执行的工作时，审计人员应当断定这些工作用于审阅目的是适当的。

文件

17.审计人员应当记录重要的事项，即为支持审阅报告提供的证据，以及按照本准则执行审阅提供的证据。

程序及证据

18.审计人员在确定审阅程序的特定性质、时间及范围时应当运用判断。下列各项将为审计人员提供指南:

前期执行财务报表审计或审阅获得的信息。

审计人员对企业情况的了解，包括对会计原则及企业所在行业惯例的了解。 企业的会计系统

特定项目受管理当局判断影响的程度。

交易及账户余额的重要性

19.审计人员在审阅时，运用的重要性应当与对财务报表发表审计意见时所运用的相同。尽管在审阅中没有发现错报的风险大于审计，但是，对重要性的判断取决于由审计人员出具报告涉及的信息及信息需求者的需要，而与提供的保证程度无关。

20.通常，财务报表审阅程序包括:

·获得对企业及企业所在行业的了解。

·查询企业的会计原则及惯例。

·企业查询有关程序，包括对交易进行记录、分类和汇总、财务报表中披露信息的归集及财务报表编制等程序。

·查询财务报表中所有重要认定。

·设计分析程序以识别出现的异常的关系及特定项目。这些程序包括: 一财务报表与以前期间财务报表的比较。

一财务报表与预期的成果及财务状况的比较。

一研究财务报表要素之间的关系，是否根据企业的经验或行业标准建立起的

预测模型相一致。

在运用这些程序时，审计人员应当考虑以前各期要求会计调整事项的类型。 ·查询在股东会、董事会、董事会下设的委员会的会议上及可能影响财务报表的其他会议上采取的措施。

·以引起审计人员注意的信息为基础，阅读财务报表以考虑财务报表是否符合指明的会计基础。

·如果认为必要，从已接受委托对企业组成部分的财务报表进行审计或审阅的审计人员那里获得报告。

·询问对有关的财务、会计事项负有责任的人员，例如:

一所有的交易是否已经记录。

一是否已按指明的会计基础编制了财务报表。

一企业经营活动、会计原则及惯例的变动。

一在运用以前程序过程中已经产生问题的事项。

一认为适当时，获得管理当局书面声明。

本准则附录2提供了通常使用的程序说明。列示的项目不是全部内容，也无意对每一个审阅业务提供全部的程序。

21.审计人员应当查询在财务报表中需要调整或披露的财务报表日后的事项。审计人员没有责任实施程序以识别审阅报告日后发生的事项。

22.如果审计人员有理由相信所审阅信息可能存在重大的错报，审计人员应当实施追加或更进一步的程序，以便能够发表消极保证的意见或确定所要求的修饰报告。

结论和报告

23.审阅报告包含有表示消极保证的措辞。审计人员应当复核和评价根据所获取证据所形成的结论，以作为发表消极保证意见的基础。

24.根据所执行工作，审计人员应当评价在审阅期间获得的信息是否表明财务报表没有按照指明的财务报告框架进行真实、公允地反映(或在所有的重大方面没有公允地反映)。

25.财务报表审阅报告阐述的审计范围是为了使阅读者了解审阅工作的性质，并明确没有执行审计，因此不能表达审计意见。

26.财务报表审阅报告应当包括的基本要素，通常如下:

(1)标题;

(2)地址;

(3)开始或引言段，包括:A指明所审阅的财务报表;B被审阅单位管理当局及审计人员责任的声明;

(4)范围段，描述审阅的性质，包括:A提及适用于审阅业务的本淮则或有关国家准则或惯例;B审阅主要限于查阅及分析程序的声明;C没有实施审计，审阅所实施的程序提供的保证程度要比审计的低，并且不发表审计意见的声明;

(5)消极保证声明;

(6)报告日期;

(7)审计人员的地址;

(8)审计人员的签章。

本准则附录3和4包括审阅报告的举例

27.审阅报告应当:

(1)说明在审阅过程中审计人员没有注意到任何使其相信财务报表没有按照指明的财务报告框架进行真实、公允地反映(或在所有重大方面没有公允地反映)(消极保证);

(2)相反，如果审计人员已经注意到有关问题，要说明损害按照指明的财务报告框架进行真实、公允反映(或在所有重大方面)的事项，包括(除非无法实行)对财务报表金额可能的影响。并:A发表消极保证的修饰意见;B当某一事项对财务报表的影响非常重大和广泛，以至于审计人员断定修饰意见不足以披露误导或财务报表的不完整，应当给予否定的声明，即财务报表没有按照指明的财务报告框架进行真实、公允地反映，或在重大方面没有公允地反映;

(3)如果存在重大的范围限制，说明限制情况，并:A如果限制不存在，可能需要对财务报表进行调整;因范围的限制，要发表消极保证的修饰意见;B当限制的可能影响非常重大和广泛，以至于审计人员认为不能提供任何程度的保证，因而不能提供保证。

28.审计人员签署审阅报告的日期应当是完成审阅工作的那一天，包括对截至审阅报告日发生的有关事项实施审阅程序。然而，因为审计人员的责任是对管理

当局编报的财务报表进行报告，审计人员签署审阅报告日期不应早于管理当局批准的财务报表的日期。

财务报表审阅（二）

附录1

财务报表审阅委托书范例

以下提供的委托书仅作指南之用，可结合本国际审计谁则第10段(业务约定条款))}f，列示的内容一并考虑，并需要根据每个项目的要求和情况作调整。 提供给董事会(或高级管理层的适当代表):

本委托书是为了确认我们对委托的条件和目标，以及我们所提供服务的性质及限制条件的理解。

我们将提供下列服务:

我们将根据适用于审阅的国际审计准则(或有关国家的准则或惯例)的要求审阅ABC公司19“年12月31日的资产负债表，以及该年度的损益表及现金流量表。我们不对这些报表实施审计，因此，我们不对它们发表审计意见。故而，我们希望以下列形式对财务报表出具报告:

(见本准则附录3)

对财务报表的责任，包括适当的披露，由公司管理当局负责。此项责任包括适当的会计记录和内部控制的维护，以及会计政策的选择与运用。(作为审阅过程的组成部分，我们要求从管理当局获取与审阅相关的声明的书面陈述。)

(如果适用)本委托书在以后年度长期有效，除非被终止、修改或替代。不要依赖我们的委托工作来揭示是否存在欺诈、错误或不合法的行为。但是，我们会将我们注意到的任何重大事项告知你们。

请返回经签字的委托书复印件，以表明为我们审阅财务报表所作的安排符合你们的理解。

经ABC公司代表确认

（签字）

姓名及职务

日期

附录2

在执行财务报表审阅工作中匆可能要执行的详细程序说明

1.在财务报表审阅中执行的调查和分析性程序由审计人员判断确定。以下列示的毒呈序仅供说明之用。不打算提供适用于每一项审阅蔗勤三的全部程序。本附录不具有审阅方案或清单的作溺翼

一般程序

2.与委托人及审阅小组探讨委托条款及范围。

3.起草一份确定委托条件及范围的委托书。

4.了解企业经营活动以及记录财务信息和编制财务报告的系统。

5.调查是否所有的财务信息已记录:

A、完整性

B、及时性

C.具有必要的授权

6.获得试算平衡并确定是否与总账和财务报表一致。

7.考虑以前审计及审阅工作结果，包括需要进行的会计调整。

8调查上年度以来是否发生了重大变化(即，所有权或资本结构的变化)。

9.调查会计政策并考虑是否:

A、符合本地或国际准则;

B、已经被恰当地执行;

c、已经被一贯地执行，如果没有执行，会计政策的变化是否已经被揭示。 10阅读股东会、董事会或其他相关委员会的会议记录，以便确定对审阅工作重要的事项。

11.调查股东会、董事会或其他相关会议采取的、影响财务报表的行动是否已经在财务报表中得到适当的反映。

12.调查关联方交易情况，查明这种交易是如何人账的以及对关联方是否已经作r适当的披露。

13.调查意外事项及承诺。

14.调查主要资产或业务分部的处置计划。

15.获得财务报表并与管理当局进行探讨。

16.考虑财务报表揭示的适当性，及其分类和反映的适当性。

17.当期财务报表显示的结果与以前可比期间的结果作出比较，如果可行，与预算及预测进行比较。

18.从管理当局获得财务报表非正常波动或非一贯性的解释。

19.考虑未调整错误的影响一单独地和整体地，使管理当局注意那类错误并确定未调整错误会如何影响审阅报告。

20.考虑获取管理当局的声明书。

现金

21.获得银行调节表。向客户的工作人员询问过去或非正常调节项目。

22.调查审阅日前后现金账户之间的转移。

23.调查在现金账户上是否存在限制。

应收账款

24.调查应收账款期初交易记录的会计政策，并确定是否为这类交易提供折扣准备。

25.获得应收账款的目录，并确定总额是否与试算平衡表相符。

26.获得并考虑账户余额与前期或预测相比的重大差异的解释。

27.获得应收账款的账龄分析，调查非正常大额账目、贷方余额或其他非正常余额发生的原因、并查询应收账款的可收回性。

28.与管理当局讨论财务报表中的应收账款分类，包括非流动余额、信用净额以及股东、董事会和其他关联方所欠金额。

29.查询鉴别支付“缓慢”账户的方法，提出坏账准备，并考虑其合理性。

30.查询应收账款是否已被抵押、转让或贴现。

31.查询为保证销售交易的适当截止，以及销售收人的回收所执行的程序。 32，查询账目是否反映了已托运货物的情况，如果已经反映，是否已为冲销这些交易作了调整，包括商品存货。

33.查询与记录的收入有关的大量负债是否已于资产负债表日后流出，这些金额是否已经得到补充。

存货

34.取得存货清单并确定:

A、总额与试算平衡表余额相符。

B、清单是以存货盘点为基础的。

35.查询存货计量方法。

36.如果资产负债表日没有进行盘点，查询:

A、是否运用了永续盘存，是否与实物进行了定期核刘一;

B、是否使用了综合成本系统，是否在过去形成了可靠的信息。

37.讨论为上次存货盘点计量所作的调整。

38.查询为控制截_LL及存货移动所采取的程序。

39.查询每类存货使用的计价基础，并特别考虑各部门间利润的扣除。查询存货是否以较低成本及可变现净值定价。

40.考虑所采用的存货计价方法的一致性，包括原材料、劳动力及经常费用等要素。

41.将主要存货数量与前期和本期预测进行比较。查询主要的波动及差异。

42.与前期的存货周转率进行比较。

43.查询为鉴别周转慢或过时存货使用的方法，以及这种存货是否已按净现值法进行了计量。

44.查询存货已经交托企业销售，如果已经交托，是否已作了调整，已将这类商品从存货中扣除。

45。查询存货是否被抵押、储存在其他地方，或交托给其他单位销售，并考虑这类交易是否被适当的计量。

投资(包括关联公司及有价证券)

46.获得资产负债表日的投资表，并确定是否与试算平衡表相符。

47.查询对投资的会计政策。

48.向管理当局询问关于投资的价值，并考虑是否有变现问题。

49.考虑是否已适当计量了投资利益、损失和收入。

50，查询长期投资和短期投资的分类。

财产和折旧

51.取得标明财产成本和累计折旧的财产清单，并确定是否与试算平衡表相符。

52.询问涉及的折旧条款，辨别资本与维护项目的会计政策。考虑财产在价值方面是否已经受到重大的、持久的损害。

53.与管理当局探讨财产账户的增加和销减，以及销售或退股利得及损失的计量。查询是否所有这类交易已经计量。

54.查询折旧方法和比率是否与前期一致。

55.查询是否有财产的留器权。

56.讨论租赁协议是否按照当前的会计公告要求得到了适当的反映。 预付费用、无形资产和其他资产

57.获得确定这些账户性质的图表，与管理当局探讨可收回性。

58.查询这些账户的记录基础，以及使用的摊销方法。

59.将相关的费用账户余额同前期余额进行比较，并与管理当局讨论重大变化。

60.与管理当局讨论长、短期账户的分类。

应付贷款

61.从管理当局获取应付贷款的清单，并确定是否全部与试算平衡表相符。

62.查询管理当局是否存在没有履行贷款协议的贷款项目，如果存在，查询管理当局的措施以及是否已在财务报表中进行了适当的调整。

63.考虑与贷款余额相关的利息费用的合理性。

64.查询应付贷款是否得到担保。

65.查询是否已将贷款按照流动和非流动性进行了分类。

应付账款

66.查询期初记录应付账款的会计政策，以及被查单位是否享有这类交易的折让权。

67.获得并考虑账户余额与前期或预测之间的重大变化的解释。

68，获得应付账款的清单，并确定是否全部与试算平衡表相符。

69.查询余额是否与债权人报表进行了调节，并与上期余额进行了比较。将周转率同前期进行比较。

70.考虑是否存在着未予记录的重大负债。

71.查询是否对股东、董事及其他关联方的应付账款进行了分别的披露。 应计负债和或有负债

72.获得应计负债的清单，并确定是否全部与试算平衡表相符。

73.将主要的费用账户余额与前期的类似账户进行比较。

74.查询这类应计项目、支付条件的审批情况、支付及其符合性、附属担保及分类。

75.查询确定应计负债的方法。

76.查询或有负债金额及承付款项的性质。

77.查询是否有存在的负债或或有负债没有在账户中记录的情况。如果有，与管理当局讨论是否需要在账户中作准备，或是需要在财务报表附注中予以披露。

收入和其他税项

78.询问管理当局是否存在对企业应付税款具有重大影响的事件，包括与税务机构之间存在的争议。

79.考虑与企业该期间收人相关的税务费用。

80.向管理当局询问有关递延及当期的纳税义务记录的适当性，包括前期的准备。

期后事项

81.从管理当局获取最近的期中财务报表，将其与被查的财务报表或h年可比期的财务报表进行比较。

82.查询资产负债表日后可能对被查的财务报表具有重大影响的事项，尤其要查询下列情况:

A、在资产负债表后是否发生大笔承付款项;

B、至查询日，股本、长期负债或运营资本是否发生重大变化。

C、在资产负债表日和询问日之间任何非正常调整是否已经完成。 考虑财务报表中调整或披露的需要。

83.获得并阅读股东、几董事以及相关的专门委员会资产负债表日后会议记录。

诉讼

84.向管理当局询问企业是否是受到法律行动的威胁、等待问题的解决或正在处理中。考虑上述情况对财务报表的影响。

权益

85.获得并考虑企业账户的交易清单，包括新发行股票、退股及股利。

86.询问对保留收益或其他权益账户是否存在限制。

经营

87.将经营结果与前期及本期预测情况作出比较。与管理当局讨论重大差异。

88.讨论主要的销售和费用的认定是否已经在适当的期限内完成。

89.考虑特别和非正常项目。

90.考虑并与管理当局讨论收人账口中关联项目间的关系，并且根据前期类似关系以及审计人员获得的其他信息，对其合理性作出评估。

附录3

无保留意见审阅报告

审阅报告提供给?

我们已经审阅了ABC公司19××年12月31日的资产负债表，以及该年度有关的损益表和现金流量表。对这些报表的责任由公司管理当局负责，我们的责任是依据我们的审阅对这些报表出具报告。

我们依据适用于审阅工作的国际审计准则(或有关国家准则或惯例)进行了审阅工作。这一准则要求我们计划并实施审阅工作以获得对财务报表是否没有重大误报的适度保证。审阅主要限于询问公司职员及对财务报表数据采用分析性程序，因此仅提供低于审计的保证。我们没有实施审计，因此，我们不能发表审计意见。

根据我们的审阅，我们没有发现财务报表不按照国际会计准则进行客观、真实反映(或在所有重大方面没有公允地反映)的情况。

日期 审计师 地址

附录4

除无保留意见外的其他审阅报告

对违反国际会计准则的保留意见

审阅报告提供给?

我们已经审阅了ABC公司19××年12月31日的资产负债表，以及该年度有关的损益表和现金流量表。对这些报表的责任由公司管理当局负责，我们的责任是依据我们的审阅对这些报表出具报告。

我们依据适用于审阅工作的国际审计准则(或有关国家准则或惯例)进行了审阅。这一准则要求我们计划并实施审阅工作以获得财务报表是否没有重大误报的适度保证。审阅主要限于询问公司职员及对财务报表数据采用分析性程序，因此仅提供低于审计的保证。我们没有实施审计，因此，我们不能发表审计意见。 管理当局已经告知我们存货以超过其可变现净值的成本予以列示。我们已经审阅了管理当局的计算结果，如果按照国际会计准则的要求，存货采用较低成本和可变现净值法计算，会减少X元，净收益和股东权益会减少Y元。

根据我们的审阅，除了上段阐述的存货多计的影响外，我们没有察觉其他情况促使我们认为财务报表没有按照国际会计准则作出客观、真实的反映(或在所有重大方面没有公允地作出反映)。

日期 审计师 地址

对背离国际会计准则的反对意见的报告

报告发送对象?

我们已经审阅了 ABC公司19、、年12月31日的资产负债表，以及该年度有关的损益表和现金流量表。对这些报表的责任由公司管理当局负责，我们的责任是依据我们的审阅工作对这些报表出具报告。

我们按照适用于审阅的国际审计准则(或有关国家准则或惯例)进行了审阅工作。这一准则要求我们计划并实施审阅工作以获得财务报表是否没有重大误报的有限度的保证。审阅主要限于询问公司职员及对财务报表数据实施分析性程序，因此仅提供低于审计的保证。我们没有实施审计，因此，我们不能发表审计意见。

报表附注X披露，这些报表没有反映附属公司的合并财务报表。附属公司的投资按成本计算。根据国际会计准则要求，各附属公司的财务报表应加以合并。根据我们的审阅，由于上段讨论事项对财务报表的影响，公司财务报表未能按照

国际会计准则作出客观、真实的反映(或在所有重大方面没有公允的作出反映)。

附录B

International Standards on Auditing No. 910: Financial Statements review (1)

Introduction

1. The guidelines are intended to engage auditors commissioned to review the financial statements of professional responsibility, and the review report issued by the format and content of the establishment of standards and provide guidance.

2. The guidelines are developed for the review of financial statements. However, it also applies to review the financial information or other information services. The guidelines should, together with International Standards on Auditing 120, "International Standards on Auditing Framework" be read together. Other relevant international standards on auditing the use of the contents of the auditors who can help this.

Review the purpose of business

3. The purpose of reviewing the financial statements is to enable auditors to show that, according to the implementation of the procedures (these procedures do not provide as requested in the audit business to obtain all the evidence), the existence of the auditors noted, so that the auditors in all material respects, the financial statements did not specify the financial reporting framework in accordance with the preparation of the case (negative assurance).

Review the general principles of business

4. Auditors should follow the International Federation of Accountants issued by the "Code of Ethics for Professional Accountants." The exercise was the auditor's ethical principles of professional responsibility are: (I) Independent; (2) fair; (3) objective; (4) Professional competence and due concern; (5) confidentiality; (6) professional conduct; (7 ) technical guidelines.

5. Auditors should be reviewed in accordance with the guidelines for the implementation of the work.

6. Auditor professional skepticism should be planning and implementation review, to identify possible material misstatement of the situation.

7. To review the report published in the negative assurance opinion, the auditor should be primarily through inquiry and analytical procedures to obtain sufficient, appropriate evidence to form conclusions.

Scope of Review

8. "A review" means review in order to achieve the purpose, in each case that the

necessary review procedures. Financial statements required by the implementation of the procedures reviewed by the auditors in accordance with international auditing standards, the relevant professional bodies, legal and regulatory requirements, and review engagement to determine the conditions and reporting requirements. Appropriate to ensure

9. Reviewed the business provides an appropriate level of assurance that the information reviewed material misstatement does not exist, this is the way to ensure negative comments.

Business Terms and Conditions

10. Auditor and client should agree on the terms of service agreement. Terms of the agreement shall be recorded in the operating power of attorney or other similar and appropriate contract.

11. Business attorney help in developing the work plan review. Auditors presented a record of key provisions of the business entrusted power of attorney, to benefit both clients and auditors. Business power of attorney to accept the auditors determined the commission, and help to avoid the purpose and scope, such as commission, the auditor's responsibility to report the extent and form of such matters issued by misunderstanding.

12. Business matters should be included in the power of attorney:

? the purpose of providing services.

? management responsibility of the financial statements.

? A review, including reference to the guidelines (or the relevant national standards or practices).

? unrestricted access to the required review of records, documents and other information.

? Report to be submitted sample.

? that the fact that the business can not rely on commission revealed the error, illegal acts or other violations, for example, possible fraud or embezzlement.

Statement auditors should not perform the audit, and therefore can not express an audit opinion. To emphasize this point, to avoid confusion, the auditor should consider reviewing that business can not meet any statutory or third party audit requirements. Operating instructions reviewing financial statements, examples see Appendix 1 of this criteria

Plan

13. Auditors should work plan to implement the review of business entrusted.

14. In the development of the financial statements reviewed the plan, the auditor should obtain or update the business understanding of the situation, including organizational structure, accounting systems, operating characteristics, assets, liabilities, income and cost properties.

15. Auditors need to know all kinds of related financial statements, for example, understand the production and distribution, production, management and related parties and other outlets. Auditors need to understand these situations in order to be

able to carry out the inquiry, design appropriate procedures, and facilitate the evaluation of all of the reactions and obtain other information.

The work of other officers

16. When the use of other auditors or experts in the implementation of the work, the auditors concluded that these efforts should be used for review purposes is appropriate.

File

17. Auditor should record the important issues, namely the report of the evidence provided to support review and implementation of the guidelines reviewed in accordance with the evidence provided.

Management procedures and evidence

18. Auditors in determining the specific nature of the review process, time and scope should be used to judge. Auditor will provide the following guidelines:

Early implementation of the financial statements audited or reviewed the information obtained.

Auditors understanding of the situation of enterprises, including corporate accounting principles and practices of understanding of your industry.

Enterprise Accounting System

Specific projects by the management to judge the impact.

The importance of transactions and account balances

19. Audit staff review, the importance of the use should be and express an audit opinion on the financial statements when using the same. Although not found in the review of the risk of misstatement is greater than the audit, however, depends on the importance of judging the report issued by the auditors the information and information needs related to those needs, has nothing to do with the level of assurance provided.

20. Typically, review financial statements include:

? access to the corporate and business understanding of your industry. ? Query enterprise accounting principles and practices.

? Corporate Enquiries about the program, including records of transactions, classification and aggregation, financial statements and disclosure of information In doing financial statements and other procedures.

? query finds all the important financial statements.

? design and analysis procedures to identify the abnormality of the relationship and specific projects. These include:

A period before the financial statements and comparative financial statements.

A financial statement with the expected results and financial position of the comparison.

A study of the relationship between elements of financial statements, whether

under the corporate experience or industry standards established consistent with the prediction model.

In the use of these procedures, the auditor should consider the previous issues of the type required accounting adjustments.

? check the shareholders, the Board of Directors consists of the Committee meeting and may affect the financial statements of the other meetings on the measures taken.

? to attract attention of the auditor based on information, read the financial statements and consider whether the financial statements comply with the specified accounting basis.

? If deemed necessary, have received commission from the part of the company's financial statements for audit or review of the auditors get the report.

? Ask about the financial, personnel responsible for accounting matters, such as:

Whether a record of all transactions.

Whether a specified accounting basis in accordance with the preparation of the financial statements.

A business activity, changes in accounting principles and practices.

A program in the process of using previous issues have been problematic. One may consider appropriate, obtain a written statement management.

The guidelines provided in Appendix 2 of the usual description of the procedures used. Not all the items listed in the contents of, nor a review of each business to provide all of the procedures.

21. Auditors should check in the financial statements need to be adjusted or the future financial statement disclosure matters. Auditor has no responsibility to implement procedures to identify matters that occurred after reviewing the report.

22. If the auditor has reason to believe there may be reviewed by the information of material misstatement, the auditors should be the implementation of additional or further procedure to be able to express negative assurance opinion or to determine the required modification of the report.

Conclusions and reports

23. Review report contains the wording to ensure that negative. Auditors should review and evaluation of evidence formed the basis for the conclusion, as a negative assurance opinion issued basis.

24. According to the implementation, auditors should evaluate whether the information obtained during the review that the financial statements in accordance with the financial reporting framework specified in the true and fair view (or, in all material respects fairly reflect).

25. Reviewed the financial statements of the scope of the audit described in the report is reviewed to make the reader understand the nature of the work, and clearly did not perform the audit can not express the audit opinion.

26. Report on Review of the financial statements should include the basic elements, usually as follows:

(1) title;

(2) address;

(3) the beginning or introductory paragraph, including: A review of the financial statements specified by; B units to be reviewed and the auditors responsibility for the management statement;

(4) Scope paragraph, describing the nature of the review, including: A reference for the review of operations or the state of the Huai River are guidelines or practices;

B mainly limited to inspection and review of procedures for the declaration; C did not perform the audit to review the implementation of the The program provides a low level of assurance than the audit and the statement did not express an audit opinion;

(5) negative assurance statement;

(6) the reporting date;

(7) the address of the auditor;

(8) the auditor's signature.

Appendix 3 and 4 of the guidelines, including review of reports for example

27. Review report should:

(1) A description of the audit staff in the review process did not notice any of them believe that the financial statements in accordance with the financial reporting framework specified in the true and fair view (or, in all material respects fairly reflect) (negative assurance);

(2) Conversely, if the auditor is aware of the problem, to show damage in accordance with the identified financial reporting framework for a true and fair presentation (or in all material respects) of matters, including (unless the failure to implement) the amount of the financial statements of possible impact. And: A published modification of negative assurance opinion; B as a matter of the impact on the financial statements are very significant and broad, so that the auditors determined that modifications were not enough to disclose the financial statements misleading or incomplete, should be given a negative statement that financial statements in accordance with the financial reporting framework specified in the true and fair view, or in material respects, fairly reflected;

(3) If there are significant restrictions on the scope of the restrictions imposed on the situation, and: A if the limit does not exist, may need to adjust the financial statements; because of the limits to ensure that the modified to express negative opinions; B when the restrictions may affect the very significant and widespread, so that auditors can not provide any level of assurance, and therefore can not provide a guarantee.

28. Auditors report signed by the date of review should be completed working day review, including review of the reporting date as of recent events of the implementation of review procedures. However, because the auditor's responsibilities is to manage the preparation and reporting of financial statements report, the auditors review report to the date of the signing of the management should not be earlier than the date of approval of financial statements.

Review of financial statements (2)

Appendix 1

Sample power of attorney review the financial statements

Here are the instructions for guidance purposes only, may be combined with the international audit who is in paragraph 10 (Business Terms and Conditions))) f, consider the content listed, and the need to project requirements and circumstances of each adjustment .

Provided to the Board of Directors (or appropriate representative of senior management):

This power of attorney is to confirm our terms and objectives of the commission, and the nature of the services we provide and understanding of constraints. We will provide the following services:

We will review under the applicable international auditing standards (or the state guidelines or practices) requirements review ABC Company 19 "on December 31 balance sheet and profit and loss account and cash flow statement for the year. We do not these the implementation of the audit report, therefore, we do not express an audit opinion they are. Guer, We would like to issue a report on the financial statements form:

(See criteria in Appendix 3)

The responsibility of the financial statements, including the appropriate disclosure, the management authorities. This responsibility includes proper accounting records and internal control maintenance, and accounting policy choice and use. (As part of review process, we require from the relevant authorities to obtain and review a written statement of the statement.)

(If applicable) of the standing proxy in subsequent years, unless terminated, modified or replaced. Do not rely on the work of our commission to reveal the existence of fraud, error or illegal acts. However, we note that we will inform you of any major issues.

Please return the signed copy of power of attorney to show for our review of financial statements are consistent with your understanding.

Company representatives confirmed by ABC

(Signature)

Name and position

Date

Appendix 2

A review of the implementation of the financial statements may be executed in the hasty detailed description of the procedures

1. In the financial statements reviewed in the investigation and analysis of the implementation of procedures determined by the auditors to judge. The following lists the drug was ordered for illustrative purposes only. Do not intend to provide for a review of each cane handling all three procedures. This appendix does not have reviewed or a list of programs for female wing

General procedures

2. With the principal and the review panel commissioned by the terms and scope of study.

3. To draft a commission to determine the conditions and scope of power of attorney.

4. To understand business activities and records of financial information and financial reporting systems.

5. Investigate whether all financial information has been recorded:

A, integrity

B, timeliness

C. has the necessary authority

6. Get Shisuanpingheng and determine whether the general ledger and financial statements.

7. To consider and review the results before the audit, including accounting adjustments required.

8 investigation last year since it has undergone major changes (ie, ownership or capital structure changes).

9. Investigate and consider whether the accounting policies:

A, consistent with local or international norms;

B, have been properly implemented;

c, has been consistently implemented, if not implemented, whether the change in accounting policy has been revealed.

10 read the shareholders, board of directors or other related proceedings of the Committee to determine the work of the review of important issues.

11. Survey shareholders, board of directors or other related conferences, the impact of the financial statements of the actions in the financial statements have been properly reflected.

12. Investigation of related party transactions, to identify how the people of this transaction is accounted for and whether related parties for r the appropriate disclosure.

13. Investigate accidents and commitment issues.

14. The survey period, the disposal of assets or business unit plans.

15. Obtained the financial statements and discuss with management.

16. To consider the appropriateness of the financial statements reveal, and classification and to reflect the appropriateness.

17. The results of the current financial statements show the results of the previous comparable period to compare, if possible, compared with the budget and forecast.

18. Obtained from the management of non-normal fluctuations in the financial statements or consistent explanation.

19. Unadjusted error to consider the impact of an individually and as a whole, so that the authorities pay attention to the type of error and determine how it will affect the unadjusted error review report.

20. Consider the statement of acquisition management.

Cash

21. Access to bank reconciliation. Staff to customer inquiries in the past or normal reconciling items.

22. Investigation examined before and after the transfer of cash between accounts.

23. To investigate whether there are restrictions on cash accounts.

For accounts receivable

24. Investigating transactions accounts receivable at the beginning of the accounting policies and determine whether to provide discounts to prepare for such transactions.

25. Receivables directory access, and to determine whether the total amount in line with the Shisuanpingheng table.

26. To obtain and consider the account balance, compared with previous forecasts of significant differences or explanation.

27. Get the accounts receivable aging analysis, investigations of non-normal large accounts, credit balances or other non-normal balance of the causes, and check the recoverability of accounts receivable.

28. With management to discuss the financial statements of the accounts receivable category, including non-current balances, net credit and shareholders, board of directors and other related parties the amount owed.

29. Check identification to pay the "slow" method of account, made for bad debts, and consider its reasonableness.

30. Check whether accounts receivable have been pledged, transferred or discount.

31. Check to ensure proper closing sales transactions, and sales revenue recovery procedures performed.

32, check whether the accounts have been reflected in the consignment, and if reflected, it has been adjusted for the write-off of these transactions, including goods inventory.

33. Inquiries and records revenue related to the large debt it was out of the balance sheet date, whether these amounts have been added.

Stock

34. To obtain inventory and determine:

A, total balance sheet in line with the Shisuanpingheng.

B, the list is based on stocktaking.

35. Check inventory measurement methods.

36. If the balance sheet date, no inventory, the query:

A, is the use of a perpetual inventory, whether carried out on a regular basis with the kind of nuclear Liu;

B, whether to use an integrated cost system is formed in the past, reliable information.

37. To discuss measures for the last stock-taking of the adjustments.

38. Query to control the movement of cut-off _LL and inventory procedures

adopted.

39. Query using each type of inventory valuation basis and particular consideration to the inter net profit. Check whether the stock at a lower cost and net realizable value pricing.

40. Consider the inventory valuation method used by the consistency, including raw materials, labor and overhead costs and other factors.

41. Will focus on inventory levels and to compare the early and current forecasts. Major fluctuations and differences in query.

42. And preliminary inventory turnover compared.

43. Query to identify slow or outdated inventory turnover methods used, and whether such inventory has been measured by net present value method.

44. Check inventory has been entrusted to business sales, if you have entrusted, whether adjustments have been made of such goods have been deducted from the inventory.

45. Check whether the stock is pledged, stored in other places, or entrusted to other units of sales, and to consider whether such transactions were properly measured.

Investment (including associated companies and marketable securities)

46. Get the balance sheet date of the investment table, and determine whether consistent with Shisuanpingheng table.

47. Query on the investment accounting policies.

48. To the management to ask about the value of the investments, and consider whether there is liquidity problem.

49. To consider whether the appropriate measure of the investment interest and income loss.

50, long-term investment and short-term investments query classification. Property and depreciation

51. To obtain property indicating the cost and accumulated depreciation of property, inventory, and determine whether consistent with Shisuanpingheng table.

52. Inquired about the provisions related to depreciation, capital and maintenance projects to identify the accounting policy. Consider whether the value of property has already been significant, lasting damage.

53. With the management of the increase in property and sales by account, and sales or withdrawal of profits and losses of the measurement. Check whether all such transactions have been measured.

54. Check whether the rates of depreciation methods and consistent with previous.

55. Check whether the device has property rights to stay.

56. Discussing the leasing agreement is required in accordance with current accounting pronouncements have been properly reflected.

Prepaid expenses, intangible and other assets

57. Get the chart to determine the nature of these accounts, and management of recoverability.

58. Check the records of these accounts basis, and using the amortization method.

59. The costs associated with the account balance compared with the previous balance, and with management to discuss major changes.

60. With management to discuss long-and short-term account of the classification.

Loan payable

61. From the regulatory authorities to obtain a list of loans payable and determine whether all consistent with the Shisuanpingheng table.

62. Check whether there is no authority to fulfill the loan project loan agreement, if it exists, query management measures and whether the financial statements for the appropriate adjustment.

63. Consider loans related to the reasonableness of interest expense.

64. Check payable whether the loan be secured.

65. Check whether the loans have been in accordance with the flow and non-liquidity are classified.

Accounts Payable

66. Check at the beginning of the accounting records of accounts payable policies, and checked whether the unit the right to enjoy a discount of such transactions.

67. To obtain and consider the account balance with the front or predict significant change between the explanation.

68, obtained a list of accounts payable, and to determine whether all consistent with the Shisuanpingheng table.

69. Check whether the creditor reports the balance was adjusted and the balance of the previous period were compared. Turnover rates as compared to previous.

70. To consider whether there are significant liabilities were not recorded.

71. Check whether the shareholders, directors and other accounts payable to related party disclosures, respectively.

Accrued liabilities and contingent liabilities

72. Get a list of the accrued liabilities and determine whether all consistent with the Shisuanpingheng table.

73. Will focus on the cost of account balances and account previous similar comparison.

74. Query such accruals, terms of payment of the examination and approval, payment and compliance, collateral and classification.

75. Query method of determining accrued liabilities.

76. Query or the amounts and nature of commitments.

77. Check whether there exist no liabilities or contingent liabilities recorded in the accounts of the situation. If so, discuss with management the need to prepare for in the accounts, or need to be disclosed in the notes to financial statements. Income and other taxes

78. Asked management whether the existence of corporate tax liability in the event of major impact, including disputes between tax authorities.

79. To consider the period and corporate income tax expense related.

80. To the management to ask about the current period deferred tax liability and the adequacy of records, including the preliminary preparation.

Subsequent Events

81. From the regulatory authorities to obtain the latest interim financial statements, and checked their financial statements or the h-year comparable period financial statements to compare.

82. Check the balance sheet date may be checked with a significant impact on the financial statements of the matters, in particular to check the following: A, after the balance sheet is in place substantial commitments;

B, to query on, share capital, whether long-term debt or significant changes in working capital.

C, in the balance sheet date between the day and asked whether any unusual adjustments have been completed.

Consider adjusting the financial statements or disclosure requirements.

83. To obtain and read the shareholders, several directors and special committee related to the balance sheet in future proceedings.

Litigation

84. To the authorities asking whether a company is subject to the threat of legal action, waiting for problems to solve, or are being processed. Consider the situation on the financial statements.

Rights and interests

85. To obtain and consider the list of business transaction accounts, including the new issue of shares, withdrawal, and dividends.

86. Asked on retained earnings or other benefits account for the restriction. Operate

87. The results of operations and the current forecast early to compare. Significant differences with the management discussion.

88. On the main sales and cost of determining whether it has the appropriate deadlines.

89. Consider the special and unusual items.

90. To consider and discuss with the management of the income account the

relationship between population associated with the project, and based on previous similar relations, and other information obtained by the auditors, to assess its reasonableness.

Appendix 3

Unqualified review report

Review report to the ...

We have reviewed the company's 19 × × ABC on December 31 balance sheet and income statement for the year and the cash flow statement. Responsibility for these statements by the company management is responsible, our liability is based on our review of these statements in the report.

We review the work according to applicable International Standards on Auditing (or relevant national standards or practices) for the review work. The standards require that we plan and implement the review is to obtain the financial statements are free of material misstatement of the appropriate guarantees. Mainly limited to asking staff reviewed the financial statement data and analytical procedures used, so only the audit of the guarantee provided below. We do not have the audit, we can not express an audit opinion.

Based on our review, we did not find financial statements in accordance with international accounting standards is not an objective, a true reflection of (or in all material respects fairly reflect the) situation.

Date auditor

Address

Appendix 4

In addition to the other without reservations, review report

Violations of international accounting standards on reservations Review report to the ...

We have reviewed the company's 19 × × ABC on December 31 balance sheet and income statement for the year and the cash flow statement. Responsibility for these statements by the company management is responsible, our liability is based on our review of these statements in the report.

We review the work according to applicable International Standards on Auditing (or relevant national standards or practices) were reviewed. The standards require that we plan and implement a review of whether the financial statements of work for a modest guarantee of material misstatement. Mainly limited to asking staff reviewed the financial statement data and analytical procedures used, so only the audit of the guarantee provided below. We do not have the audit, we can not express an audit opinion.

Management has told us that inventory to exceed its net realizable value of the cost to be listed. We have examined management's calculations, if the request in accordance with international accounting standards, a lower inventory cost and net realizable value method, would reduce X dollars, net income and equity will reduce

the Y element.

Based on our review, in addition to the upper set of stocks over thousands of impact, we are not aware of other cases prompted us to consider the financial statements in accordance with international accounting standards to make objective, true reflection of (or in all material respects, fairly to reflect).

Date auditor

Address

Deviate from international accounting standards on the opposition's report Send a report object ...

We have examined ABC Company 19, on Dec. 31 balance sheet and income statement for the year and the cash flow statement. Responsibility for these statements by the company management is responsible, our liability is based on our review of these statements in the report.

We review in accordance with applicable international auditing standards (or the relevant national standards or practices) for the review work. The standards require that we plan and implement a review of whether the financial statements of work for no material misstatement of the limited guarantee. Mainly limited to asking staff review and implementation of financial statement data analysis procedures, so only the audit of the guarantee provided below. We do not have the audit, we can not express an audit opinion.

X Disclosure Statements, these statements do not reflect the company's consolidated financial statements of the subsidiary. Investments in subsidiaries at cost. Requirements in accordance with international accounting standards, the financial statements of the subsidiaries should be consolidated. Based on our review, as the last paragraph discussion of the impact on the financial statements, company financial statements in accordance with international accounting standards can not make an objective and true reflection of (or in all material respects, to reflect the fair).

LNTU---Acc