XXXX ACCOUTANTS CO., LTD

—————————————————————————————————

No. (2012)0** AUDITOR’S REPORT

We have audited the accompanying balance sheet of ( the “Company”) as of Dec.31,2011, and the related consolidated income statement for the 2011 then ended, and a summary of significant accounting policies and other explanatory notes.

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: (1) 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; (2) selecting and applying appropriate accounting policies; and (3) making accounting estimates that are reasonable in the circumstances.

2. Auditor’s Responsibility

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

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 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 reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

3. Opinion

In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2011, and of its financial performance for the 2011 years then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.

Attachment: 1. Balance sheet of Dec.31, 2011

2. Income Statement and Profit Appropriation of 2011

3. Cash Flows Statement of 2011

4. Notes to Financial Statement

Certified Public Accountant:

ACCOUTANTS CO., LTD

Certified Public Accountant:

( City) China

Tel: XX,XX,2012

 

第二篇：审计英文单词

1.audit 审计

2.attestation 鉴证

3.credibility 可信赖程度

4.audit of financial statements 财务报表审计

5.agreed-upon procedures 执行商定程序

6.high levels of assurance 高水平保证

7.compilation 编制

8.reliability 可靠性

9.relevance 相关性

10.professional skepticism 职业谨慎

11.objectivity 客观性

12. professional competence 专业胜任能力

13.Senior/CPA-in-charge 项目经理

14.audit engagement letter 业务约定书

15.recurring audit 连续审计

16.the client 委托人

17.change CPA 更换注册会计师

18.the existing CPA 现任注册会计师

19.the successor CPA 后任注册会计师

20.the preceding CPA前任注册会计师

21.issue the audit report 出具审计报告

22.expert 专家

23.the board of directors 董事会

24.knowledge of the entity‘ s business 了解被审计单位情况

25.assess material misstatement risks评估重大错报风险

26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围

27.a general knowledge of —— 初步了解―――的情况

28.a more knowledge of—— 进一步了解的情况

29.the prior year‘s working papers 以前年度工作底稿

30.minutes of meeting 会议纪要

31.business risks 经营风险

32.appropriateness 适当性

33.accounting estimate 会计估计

34.management representations 管理层声明

35.going concern assumption 持续经营假设

36.audit plan 审计计划

37.significant audit areas 重点审计领域

38.error 错误

39.fraud舞弊

40.modified or additional procedures 修改或追加审计程序

41.misappropriation of assets 侵占资产

42.transactions without substance 虚假交易

43.unusual pressures 异常压力

44.the suspected noncompliance 涉嫌存在违法行为

45.materialiy 重要性

46.exceed the materiality level 超过重要性水平

47.approach the materiality level 接近重要性水平

48.an acceptably low level 可接受水平

49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层

50.misstatements or omissions 错报或漏报

51.aggregate 总计

52.subsequent events 期后事项

53.adjust the financial statements 调整财务报表

54.perform additional audit procedures 实施

追加的审计程序

55.audit risk 审计风险

56.detection risk 检查风险

57.inappropriate audit opinion 不适当的审计意见

58.material misstatement 重大的错报

59.tolerable misstatement 可容忍错报

60.the acceptable level of detection risk 可接受的检查风险

61.assessed level of material misstatement risk 重大错报风险的评估水平

62.simall business 小规模企业

63.accounting system 会计系统

64.test of control 控制测试

65.walk-through test 穿行测试

66.communication 沟通

67.flow chart 流程图

68.reperformance of internal control 重新执行

69.audit evidence 审计证据

70.substantive procedures 实质性程序

71.assertions 认定

72.esistence 存在

73.occurrence 发生

74.completeness 完整性

75.rights and obligations 权利和义务

76.valuation and allocation 计价和分摊

77.cutoff 截止

78.accuracy 准确性

79.classification 分类

80.inspection 检查

81.supervision of counting 监盘

82.observation 观察

83.confirmation 函证

84.computation 计算

85.analytical procedures 分析程序

86.vouch 核对

87.trace 追查

88.audit sampling 审计抽样

89.error 误差

90.expected error 预期误差

91.population 总体

92.sampling risk 抽样风险

93.non- sampling risk 非抽样风险

94.sampling unit 抽样单位

95.statistical sampling 统计抽样

96.tolerable error 可容忍误差

97.the risk of under reliance 信赖不足风险

98.the risk of over reliance 信赖过度风险

99.the risk of incorrect rejection 误拒风险 100. the risk of incorrect acceptance 误受风险

101.working trial balance 试算平衡表

102.index and cross-referencing 索引和交叉索引

103.cash receipt 现金收入

104.cash disbursement 现金支出

105.bank statement 银行对账单

106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日 108.net realizable value 可变现净值 109.storeroom 仓库

110.sale invoice 销售#5@p

111.price list 价目表

112.positive confirmation request 积极式询证函

113.negative confirmation request 消极式询证函

114.purchase requisition 请购单

115.receiving report 验收报告

116.gross margin 毛利

117.manufacturing overhead 制造费用 118.material requisition 领料单

119.inventory-taking 存货盘点

120.bond certificate 债券

121.stock certificate 股票

122.audit report 审计报告

123.entity 被审计单位

124.addressee of the audit report 审计报告的收件人

125.unqualified opinion 无保留意见 126.qualified opinion 保留意见

127.disclaimer of opinion 无法表示意见 128.adverse opinion 否定意见

ACCA2.6<审计与内部控制 Audit and Internal Review>

词汇表（372词）

序号 英语 汉语

1 ability to perform the work 能力履行工作 2 acceptance procedures 承兑程序过程 3 accountability 经管责任,问责性

4 accounting estimate 会计估计

5 accounts receivable listing 应收帐款挂牌 6 accounts receivable 应收账款

7 accruals listing 应计项目挂牌

8 accruals 应计项目

9 accuracy 准确性

10 adverse opinion 否定意见

11 aged analysis 年老的分析（法,学）研究 12 agents 代理人

13 agreed-upon procedures 约定审查业务

14 analysis of errors 错误的分析（法,学）研究 15 anomalous error 反常的错误

16 appointment ethics 任命伦理学

17 appointment 任命

18 associated firms 联合的坚挺

19 association of chartered certified accounts（ACCA） 特计的证（经执业的结社 （ACCA）

20 assurance engagement 保证债务

21 assurance 保证

22 audit 审计,审核,核数

23 audit acceptance 审计承兑

24 audit approach 审计靠近

25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价

28 audit evidence 审计证据

29 audit plan 审计计划

30 audit program 审计程序

31 audit report as a means of communication 审计报告如一个通讯方法

32 audit report 审计报告

33 audit risk 审计风险

34 audit sampling 审计抽样

35 audit staffing 审计工作人员

36 audit timing 审计定时

37 audit trail 审计线索

38 auditing standards 审计准则

39 auditors duty of care 审计（查帐）员的抚养责任

40 auditors report 审计报告

41 authority attached to ISAs 代理权附上到国际砂糖协定

42 automated working papers 自动化了工作文件 43 bad debts 坏账

44 bank 银行

45 bank reconciliation 银行对账单,余额调节表 46 beneficial interests 受益权

47 best value 最好的价值

48 business risk 经营风险

49 cadbury committee cadbury 委员会

50 cash count 现金盘点

51 cash system 兑现系统

52 changes in nature of engagement 改变债务的性质上

53 charges and commitments 费用和评论 54 charities 宽大

55 tom walls tom 墙壁

56 chronology of an audit 一审计的年代表 57 CIS application controls CIS 申请控制

58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器

59 client screening 委托人甄别

60 closely connected 接近地连接

61 clubs 俱乐部

62 communications between auditors and management 通讯在审计（查帐）员和经营之间

63 communications on internal control 内部控制上的通讯

64 companies act 公司法

65 comparative financial statements 比较财务报表

66 comparatives 比较的

67 competence 能力

68 compilation engagement 编辑债务

69 completeness 完整性

70 completion of the audit 审计的结束

71 compliance with accounting regulations 符合～的作法会计规则

72 computers assisted audit techniques （CAATs） 计算器援助的审计技术 （CAATs）

73 confidence 信任

74 confidentiality 保密性

75 confirmation of accounts receivable 应收帐款

的查证

76 conflict of interest 利益冲突

77 constructive obligation 建设的待付款 78 contingent asset 或有资产

79 contingent liability 或有负债

80 control environment 控制环境

81 control procedures 控制程序

82 control risk 控制风险

83 controversy 论战

84 corporate governance 公司治理,公司管制 85 corresponding figures 相应的计算

86 cost of conversion 转换成本,加工成本 87 cost 成本

88 courtesy 优待

89 creditors 债权人

90 current audit files 本期审计档案

91 database management system （DBMS） 数据库管理制度 （数据管理系统

92 date of report 报告的日期

93 depreciation 折旧,贬值

94 design of the sample 样品的设计

95 detection risk 检查风险

96 direct verification approach 直接核查法 97 directional testing 方向的抽查

98 directors emoluments 董事酬金

99 directors serve contracts 董事服务合约

100 disagreement with management 与经营的不一致 101 disclaimer of opinion 拒绝表示意见 102 distributions 分销,分派

103 documentation of understanding and assessment of control risk 控制风险的协商和评定的文件编集

104 documenting the audit process 证明审计程序 105 due care 应有关注

106 due skill and care 到期的技能和谨慎 107 economy 经济

108 education 教育

109 effectiveness 效用,效果

110 efficiency 效益,效率

111 eligibility / ineligibility 合格 / 无被选资格

112 emphasis of matter 物质的强调

113 engagement economics 债务经济学

114 engagement letter 业务约定书

115 error 差错

116 evaluating of results of audit procedures 审计手序的结果评估

117 examinations 检查

118 existence 存在性

119 expectations 期望差距

120 expected error 预期的错误

121 experience 经验

122 expert 专家

123 external audit 独立审计

124 external review reports 外部的评论报告 125 fair 公正

126 fee negotiation 费谈判

127 final assessment of control risk 控制风险的确定评定

128 final audit 期末审计

129 financial statement assertions 财政报告宣称 130 financial 财务

131 finished goods 产成品

132 flowcharts 流程图

133 fraud and error 舞弊

134 fraud 欺诈

135 fundamental principles 基本原理

136 general CIS controls 一般的 CIS 控制

137 general reports to mangement 对 （牛犬等的）疥癣的一般报告

138 going concern assumption 持续经营假设 139 going concern 持续经营

140 goods on sale or return 货物准许退货买卖 141 goodwill 商誉

142 governance 统治

143 greenbury committee greenbury 委员会

144 guidance for internal auditors 指导为内部审计员

145 hampel committee hampel 委员会

146 haphazard selection 随意选择

147 hospitality 款待

148 human resources 人力资源

149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程

150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS 环境-单机微型计算器 151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS 环境-（与主机）联机计算器系统 152 IAPS 1003 CIS environments-database systems

IAPS 1003 CIS 环境- 数据库系统

153 IAPS 1005 the special considerations in the audit of small entities 在小的个体审计中的 IAPS 1005 特别的考虑

154 IAS 2 inventories 信息家电 2 库存

155 IAS 10 events after the balance sheet date 在平衡 sheeet 日期後面的信息家电 10 事件

156 IFACs code of ethics for professional accountants IFACs 道德准则为职业会计师

157 income tax 所得税

158 incoming auditors 收入审计（查帐）员 159 independent estimate 独立的估计

160 ineligible for appointment 无被选资格的为任命

161 information technology 信息技术

162 inherent risk 固有风险

163 initial communication 签署通讯

164 insurance 保险

165 intangibles 无形

166 integrity 完整性

167 interim audit 中期审计

168 internal auditing 内部审计

169 internal auditors 内部审计师

170 internal control evaluation questionnaires （ICEQs） 内部控制评价调查表

171 internal control questionnaires （ICQs） 内部控制调查表

172 internal control system 内部控制系统

173 internal review assignment 内部的评论转让 174 international audit and assurance standards board （IAASB） 国际的审计和保证标准登船 （IAASB） 175 international auditing practice statements （IAPSs） 国际的审计实务声明 （IAPSs）

176 international federation of accountants （IFAC） 国际会计师联合会 （IFAC）

177 inventory system 盘存制度

178 inventory valuation 存货估价

179 ISA 230 documentation 文件编制

180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误

181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑

182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定 260

通讯由于那些索价统治

183 isa 300 planning isa 300 计划编制

184 isa 310 knowledge of the business 企业的 isa 310 知识

185 isa 320 audit materiality 审计重要性

186 isa 400 accounting and internal control isa 400 会计和内部控制

187 isa 402 audit considerations relating to entities using service organisations 与正在使用的个体有关的 isa 402个审计考虑服务组织

188 isa 500 audit evidence 审计证据

189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据- 补偿为特殊条款

190 isa 510 external confirmations isa 510个外部的查证

191 isa 520 analytical procedures 分析性程序 192 isa 530 audit sampling 审计抽样

193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计

194 isa 560 subsequent events 期后事项

195 isa 580 management representations 管理当局

声明书

196 isa 610 considering the work of internal auditing isa 610 以内部审计的工作看来

197 isa 620 using the work of an expert isa 620 使用专家的工作

198 isa 700 auditors report on financial statements 财务报表上的 isa 700 审计（查帐）员的报告 199 isa 710 comparatives isa 710个比较的

200 isa 720 other information in documents containing audited financial statements isa 720 证券包含 audited 财务报表的其他信息

201 isa 910 engagement to review financial statements isa 910 债务复阅财务报表

202 isas and rss isas 和 rss

203 joint monitoring unit 连接检验单位

204 knowledge of the entitys business 个体的企业知识

205 law and regulations 法和规则

206 legal and regulations 法定权利和规则 207 legal obligation 法定义务,法定责任 208 levels of assurance 保险程度,保障水平 209 liability 负债

210 limitation on scope 审计范围限制

211 limitation of audit 审计的提起诉讼的限期 212 limitations of controls system 控制系统的提起诉讼的限期

213 litigation and claims 诉讼和赔偿 214 litigation 诉讼

215 loans 借款,贷款

216 long term liabilities 长期负债

217 lowballing lowballing

218 management 管理

219 management integrity 经营完整

220 management representation letter 管理当局声明书

221 marketing 推销,营销,市场学

222 material inconsistency 决定性的前后矛盾 223 material misstatements of fact 重大误报 224 materiality 重要性

225 measurement 计量

226 microcomputers 微型计算器

227 modified reports 变更报告

228 narrative notes 叙述证券

229 nature 性质

230 negative assurance 消极保证

231 net realizable value 可实现净值

232 non-current asset register 非本期的财产登记 233 non-executive directors 非执行董事 234 non-sampling risk 非抽样风险

235 non-statutory audits 目标

236 objectivity 客观性

237 obligating event 负有责任事件

238 obligatory disclosure 有拘束的揭示 239 obtaining work 获得工作

240 occurrence 出现

241 on-line computer systems （与主机）联机计算器系统

242 opening balances 期初余额

243 operational audits 经营审计,作业审计 244 operational work plans 操作上的工作计划 245 opinion shopping 意见购物

246 other information 其他的信息

247 outsourcing internal audit 支援外包的内部核数

248 overall review of financial statements 财务报表的包括一切的评论

249 overdue fees 超储未付费

250 overhead absorption 管理费用分配 251 periodic plan 定期的计划

252 permanent audit files 永久审计档案 253 personal relationships 个人的亲属关系 254 planning 计划编制

255 population 抽样总体

256 precision 精密

257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易

258 preliminary assessment of control risk 控制风险的预备评定

259 prepayments 预付款项

260 presentation and disclosure 提示和揭示 261 problems of accounting treatment 会计处理的问题

262 procedural approach 程序上的靠近 263 procedures 程序

264 procedures after accepting nomination 程序过程在接受提名之后

265 procurement 采购

266 professional duty of confidentiality 保密的

职业责任

267 projection of errors 错误的规划

268 provision 备抵,准备

269 public duty 公共职责

270 public interest 公众利益

271 publicity 宣传

272 purchase ledger 购货分类账

273 purchases and expenses system 买和费用系统 274 purchases cut-off 买截止

275 put on enquiry 询价上的期货买卖

276 qualified opinion 保留意见

277 qualifying disclosure 合格揭示

278 qualitative aspects of errors 错误的性质上的方面

279 random selection 随机选择

280 reasonable assurance 合理保证

281 reassessing sampling risk 再评价抽样风险 282 reliability 可靠性

283 remuneration 报酬

284 report to management 对经营的报告 285 reporting 报告

286 research and development costs 研究和开发成

本

287 reservation of title 保留

288 reserves 准备,储备

289 revenue and capital expenditure 岁入和资本支出

290 review 评论

291 review and capital expenditure 评论和资本支出

292 review 评论

293 review engagement 复阅债务

294 rights 认股权

295 rights and obligations 认股权和待付款 296 rights to information 对信息的认股权 297 risk and materiality 风险和重要性

298 risk-based approach 以风险为基础的方式 299 romalpa case romalpa 个案

300 rotation of auditor appointments 审计（查帐）员任命的循环

301 rules of professional conduct 职业道德守则 302 sales cut-off 销售截止

303 sales system 销售（货）制度

304 sales tax 销售税,营业税

305 sales 销售,销货

306 sample size 样本量

307 sampling risk 抽样风险

308 sampling units 抽样单位

309 schedule of unadjusted errors 未调整的错误表

310 scope and objectives of internal audit 内部核数的范围和目标

311 segregation of duties 职责划分

312 service organization 服务组织

313 significant fluctuations or unexpected relationships 可重视的 （市价）波动或不能预料的亲属关系

314 small entity 小的个体

315 smaller entities 比较小的个体

316 sole traders 个体营业者

317 sources of knowledge 知识的根源

318 specimen letter on internal control 内部控制上的样本证书

319 stakeholders 赌款保存人

320 standardised working papers 标准化工作文件 321 statement 1:integrity,objectivity and

independence 声明 1: 完整，客观性和独立

322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任

323 statement 3: advertising ,publicity and obtaining professional work 声明 3: 广告法（学） ，宣传和获得专业性工作

324 statement 5:changes in professional appointment 声明 5: 在职业上的任命中的改变 325 statistical sampling 统计抽样

326 statutory audit 法定审计

327 statutory books 法定卷册

328 statutory duty 法定责任

329 stewardship 总管的职务

330 strategic plan 战略性计划

331 stratification 分层

332 subsequent events 期后事项

333 substantive procedures 实词程序过程 334 substantive tests 实质性测试

335 sufficient appropriate audit evidence 充分的适当审计证据

336 summarising errors summarising 错误 337 sundry accruals 杂的应计项目

338 supervision 监督

339 supervisory and monitoring roles 监督的和检验角色

340 suppliers statements 供应商的声明

341 system and internal controls 系统和内部的控制

342 systematic selection 系统选择法

343 systems-based approach 以系统为基础的方式 344 tangible non-current assets 有形的非流动资产

345 tendering 投标,清偿

346 terms of the engagement 债务的条件 347 tests of control 控制的证人

348 the AGM 周年大会

349 the board 委员会

350 three Es 三 Es

351 timing 定时

352 tolerable error 可容忍误差

353 trade accounts payable and purchases 贸易应付帐款和买

354 trade accounts payable listing 贸易应付帐款挂牌

355 training 培训

356 treasury 国库,库房

357 TRUE 真实

358 turnbull committee turnbull 委员会 359 ultra vires 越权

360 uncertainty 不确定性

361 undue dependence 未到（支付）期的未决

362 unqualified audit report 无条件的审计报告 363 unqualified report 无条件的报告

364 using the knowledge 使用知识

365 using the work of an expert 使用专家的工作 366 valuation 计价，估价

367 value for money 现金（交易）价格

368 voluntary disclosure 自愿披露

369 wages and salaries 工资，薪金

370 wages system 工资系统

371 work in progress 在产品

372 working papers 工作底稿