英文审计报告

致XX公司股东（在XX注册成立的股份有限公司）

本审计师（以下简称「我们」）已完成审核刊于第58页至第108页根据香港公认会计原则编制的财务报表。

董事及审计师各自的责任

贵公司的董事负责编制真实与公平的财务报表。在编制该等真实与公平的财务报表时，董事必须选取并贯彻采用合适的会计政策。我们的责任乃根据我们审核工作的结果，对该等财务报表作出独立意见，并仅向贵公司全体股东报告我们的结论，及不作其它用途。我们并不就本报告的内容向任何其它人士负上责任或承担法律责任。

意见的基础

我们乃按香港会计师公会所颁布的审计准则进行审核工作。审核范围包括以抽查方式查核与财务报表所载数额及披露事项有关的凭证，亦包括评估董事于编制该等财务报表时所作的重大估计及判断、所厘定的会计政策是否适合贵公司的具体情况以及有否贯彻应用并充分披露该等会计政策。

我们于策划及进行审核工作时，均以取得一切我们认为必须的数据及解释，致使我们获得充分的凭证，从而就该等财务报表是否存有重大的错误陈述，作合理的确定。在作出意见时，我们亦已衡量该等财务报表所披露的数据在整体上是否足够。我们相信，我们的审核工作已为下列意见建立合理的基础。

意见

我们认为，该等财务报表均真实及公平地反映贵公司于XX年XX月XX日的财务状况，及贵公司由XX年X月X日（公司成立日）至XX年XX月XX日止会计期间的利润及现金流动状况，并根据香港公司条例的披露要求而妥为编制。

To the members

XX Company Limited

（a joint stock company incorporated in the XX with limited liability）

We have audited the financial statements on pages 58 to 108 which have been prepared in accordance with accounting principles generally accepted in Hong Kong.

RESPECTIVE RESPONSIBILITIES OF DIRECTORS AND AUDITORS

The Company's directors are responsible for the preparation of financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. It is our

responsibility to form an independent opinion, based on our audit, on those financial statements and to report our opinion solely to you, as a body, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. BASIS OF OPINION

We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes an examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Company's

circumstances, consistently applied and adequately disclosed.

We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion. OPINION

In our opinion the financial statements give a true and fair view of the state of affairs of the Company as at XX and of the profit and cash flows of the Company for the period from XX （date of incorporation of the Company） to XX and have been properly prepared in accordance with the

disclosure requirements of the Hong Kong Companies Ordinance.

 

第二篇：CPA词汇和英文审计报告

CPA词汇和英文审计报告

审计与内部控制 Audit and Internal Review>词汇表（372词） 1 ability to perform the work 能力履行工作

2 acceptance procedures 承兑程序过程

3 accountability 经管责仸,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 仸命伦理学

17 appointment 仸命

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）员的抚养责仸

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～的作法会计觃则

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

73 confidence 信仸

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 合栺 / 无被选资栺

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 挃导为内部审计员 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

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 在平

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 无被选资栺的为仸命 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 （IAAS

B） 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 法和觃则的国际砂糖协定 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

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 解释估计

205 law and regulations 法和觃则

206 legal and regulations 法定权利和觃则

207 legal obligation 法定义务,法定责仸

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 负有责仸事件

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 保密的职业责仸 267 projection of errors 错误的觃划

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 合栺揭示

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）员仸命的循环

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 明 1: 完整，客观性和独立

322 statement 2:the professional duty of confidence 明 2: 信仸的职业责仸

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 声声声

明 5: 在职业上的仸命中的改变

325 statistical sampling 统计抽样

326 statutory audit 法定审计

327 statutory books 法定卷册

328 statutory duty 法定责仸

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）价栺 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

Auditors' Report to the Shareholders of

ABC (SUZHOU) CO., LTD

We have audited the accompanying financial statements of ABC (SUZHOU) CO., LTD, which comprise the balance sheet as at December 31, 2006, and the income statement, cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.

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 Accounting Systems 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;

(3) making accounting estimates that are reasonable in the circumstances.

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 Independent Auditing Standards of China. These standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amount 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.

Opinion

In our opinion, the financial statements present fairly, in all material respects, the financial position of ABC (SUZHOU) CO., LTD as of December 31, 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 Accounting Systems for Business Enterprises .

AAA

Certified Public Accountant

BBB

Certified Public Accountant

Suzhou XYZ Certified Public Accountants Co., Ltd.

Suzhou P.R. China

January 18, 2007