審計(jì)報(bào)告說(shuō)明(審計(jì)報(bào)告說(shuō)明中英文版)

審計(jì)報(bào)告說(shuō)明

關(guān)于審計(jì)報(bào)告的情況說(shuō)明

自治區(qū)工信委：

我公司擬以土地與深圳XX圓木工刀具廠在在XX縣工業(yè)集中區(qū)XX片區(qū)XX村XX縣XX礦業(yè)有限公司現(xiàn)有場(chǎng)地建設(shè)年產(chǎn)3萬(wàn)套高精度木工合金鋸片項(xiàng)目，由于目前公司正在組建，沒有正式投產(chǎn)，目前無(wú)法做審計(jì)報(bào)告原有的審計(jì)報(bào)告為2013年方解石項(xiàng)目的審計(jì)報(bào)告，審計(jì)報(bào)告土地部分為我公司建設(shè)年產(chǎn)3萬(wàn)套高精度木工合金鋸片項(xiàng)目用地，特此做情況說(shuō)明。

XX縣XX礦業(yè)有限公司

20XX年XX月XX日

相關(guān)擴(kuò)展：

財(cái)務(wù)情況說(shuō)明書和審計(jì)報(bào)告區(qū)別

一、財(cái)務(wù)情況說(shuō)明書，是財(cái)務(wù)會(huì)計(jì)報(bào)告的組成部分 ，指會(huì)計(jì)單位提供的財(cái)務(wù)情況至少應(yīng)當(dāng)對(duì)下列情況作出說(shuō)明：

(1)企業(yè)生產(chǎn)經(jīng)營(yíng)的基本情況;

(2)利潤(rùn)實(shí)現(xiàn)和分配情況;

(3)資金增減和周轉(zhuǎn)情況;

(4)對(duì)企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量有重大影響的其他事項(xiàng)。

二、財(cái)務(wù)審計(jì)報(bào)告是具有審計(jì)資格的會(huì)計(jì)師事務(wù)所的注冊(cè)會(huì)計(jì)師出具的關(guān)于企業(yè)會(huì)計(jì)的基礎(chǔ)工作即計(jì)量，記賬，核算，會(huì)計(jì)檔案等會(huì)計(jì)工作是否符合會(huì)計(jì)制度，企業(yè)的內(nèi)控制度是否健全等事項(xiàng)的報(bào)告，是對(duì)財(cái)務(wù)收支、經(jīng)營(yíng)成果和經(jīng)濟(jì)活動(dòng)全面審查后作出的客觀評(píng)價(jià)。

審計(jì)報(bào)告應(yīng)當(dāng)包括下列要素：

(1)標(biāo)題;

(2)收件人;

(3)引言段;

(4)管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任段;

(5)注冊(cè)會(huì)計(jì)師的責(zé)任段;

(6)審計(jì)意見段;

(7)注冊(cè)會(huì)計(jì)師的簽名和蓋章;

(8)會(huì)計(jì)師事務(wù)所的名稱、地址及蓋章;

(9)報(bào)告日期。

審計(jì)報(bào)告說(shuō)明中英文版

審計(jì)報(bào)告說(shuō)明中英文版

審計(jì)報(bào)告

Auditors’Report

德信(20XX)審字第 XXXXX 號(hào)

De Xin (20XX) Audit No. XXXXXXXX

ABC股份有限公司全體股東:

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

我們審計(jì)了后附的ABC股份有限公司(以下簡(jiǎn)稱“貴公司”)及其子公司和合營(yíng)企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財(cái)務(wù)報(bào)表，包括20XX年12月31日的合并及母公司資產(chǎn)負(fù)債表、20XX年度的合并及母公司利潤(rùn)及利潤(rùn)分配表、股東權(quán)益增減變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)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 20XX 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、管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任

按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。這種責(zé)任包括：(1) 設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)；(2) 選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；(3) 作出合理的會(huì)計(jì)估計(jì)。

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、注冊(cè)會(huì)計(jì)師的責(zé)任

我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們

按照中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。

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.

審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的'有效性發(fā)表意見。審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。 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.

我們相信，我們獲取的審計(jì)證據(jù)是充分的、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)。

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

三、審計(jì)意見

我們認(rèn)為，上述財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制，在所有重大方面公允反映了貴集團(tuán)和貴公司20XX年12月31日的財(cái)務(wù)狀況以及20XX年度的經(jīng)營(yíng)成果和現(xiàn)金流量。

3. Opinion

In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 20XX, 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.

審計(jì)中我們注意到:由于20XX年元月以來(lái)證券市場(chǎng)巨幅下跌,貴公司持有的短期股票投資若在3月10日出售,將會(huì)產(chǎn)生570萬(wàn)元的投資損失. In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 20XX, an investment loss totaling RMB5 700 000 would be incurred if the short-term equity securities held by your Company were sold out on March 10

XX會(huì)計(jì)師事務(wù)所 中國(guó)注冊(cè)會(huì)計(jì)師

中國(guó) XX XXXXX XXXXXX

De Xin Certified Public countants

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

29th March 20XX