Audit Report

Yu Wan Yi Nian (2010)Audit No.010

Board of Directors of ..........................Company:

We have audited the accompanying financial statements of ............ (the “Company”) , which comprise the balance sheet as of 31 December 2009, and the income statement of 2009, and cash flow statement then ended, and notes to the financial statements.

1. Management’s responsibility for the financial statements

Management is responsible for the preparation of these financial statements in accordance with the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation 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. Auditors' responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. 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 auditors' 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, we consider the internal control relevant to the 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 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.

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, 2009, and of its financial performance and cash flow for the 2009 years then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.

 

第二篇：审计报告英文版

XXXX ACCOUTANTS CO., LTD

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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