以下是否定意见审计报告英文范本

Following is an example of an audit report containing an adverse opinion

审计报告

Auditors’Report

德信(2008)审字第 XXXXX 号

De Xin (2008) Audit No. XXXXXXXX

ABC股份有限公司全体股东:

To the shareholders of ABC Co., Ltd. (the “Company”):

我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括20xx年12月31日的合并及母公司资产负债表、20xx年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.

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。

1. Management’s Responsibility for the Financial Statements The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.

二、注册会计师的责任

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。

2. Auditor’s Responsibility

Our responsibility is to express an opinion on these financia

l 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层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。 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的、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、导致否定意见的事项

贵公司存货期末计价方法(见注释XX)和固定资产计价方法(见注释XX)未采用历史成本原则。该等违反会计准则事项造成存货期末余额减少XX元,同时固定资产账面原值增加XX元,以对本期收入确认的真实性产生重大影响.

3、the event which caused adverse opinion

The inventory costing method as in Note XX and the valuation method for fixed assets as in Note XX do not follow the historical cost principle. This departure from the accounting standards has caused a RMBY XX decrease in the inventory value as well as a RMBY XX increase in the original value of fixed assets, which has a material impact on the correctness of the income determination.

四、审计意见

我们认为，由于受到前段所述事项的重大影响，上述财务报表没有按照

企业会计准则和《企业会计制度》的规定编制，未能在在所有重大方面公允反映了贵集团和贵公司20xx年12月31日的财务状况以及20xx年度的经营成果和现金流量。

4. Opinion

In our opinion, due to the material impact of the matters mentioned above, the financial statements doesn't give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.

德信会计师事务所 中国注册会计师

中国 郑州 XXXXX XXXXXX

De Xin Certified Public countants

Zhengzhou P.R.China Registered in P. R.China

29th March 2008

 

第二篇：否定意见审计报告格式

ABC有限公司审计报告书 1 —————————————————————————————————————————————————————————

审 计 报 告

广昊源审字（2007）第00号

ABC有限公司：

我们审计了后附的ABC有限公司（以下简称ABC公司）财务报表，

包括200X年12月31日的资产负债表，200X年度的利润表、股东权益

变动表和现金流量表以及财务报表附注。

一、 管理层的对财务报表的责任

按照企业会计准则和《XX会计制度》的规定编制财务报表是ABC

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、 注册会计师的责任

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批露的审

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层选用会计

政策的恰当性和作出会计估价的合理性，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、 导致否定意见的事项

如财务报表附注XX所述，ABC公司的长期股权投资未按企业会计

—————————————————————————————————————————————————————————

保定广昊源会计师事务所 0312—4530313

ABC有限公司审计报告书 2 —————————————————————————————————————————

准则的规定采用权益法核算。如果按权益法核算，ABC 公司的长期投

资账面价值将减少XX万元，净利润将减少XX万元，从而导致ABC

公司由盈利XX万元变成亏损XX万元。

四、 审计意见

我们认为，由于受到前段所述事项的重大影响，ABC公司财务报表

没有按照企业会计准则和《XX会计制度》的规定编制，未能在所有重

大方面公允反映了ABC公司200X年12月31日的财务状况以及200X

年度的经营成果和现金流量。

保定广昊源会计师事务所 中国注册会计师

地址：河北·涞水 二00七年XX月XX日

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保定广昊源会计师事务所 0312—4530313

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