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审计报告英文翻译
发布时间:2009-11-14  阅读次数:6419  字体大小: 【】 【】【
Examples of audit report(审计报告英文样本)

1.Following is an example of an audit report containing an unqualified opinion

Audit report
To: The Board of Directors (or Shareholders) of ABC company ltd:
We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.
We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements give a true and fair view( or are   presented   fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.
                                         Certified Public Accountant:       lili
                                           Certified Public Accountant: zhanghua
**Certified Public Accountants(name and stamp of the firm)
Beijing, People’s Republic of China
February 26, 2003

2.Following is an example of an audit report containing an unqualified opinion with an explanatory paragraph
Audit Report
To: The Board of Directors (or Shareholders) of ABC company ltd.:
We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.
We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements give a true and fair view( or are   presented   fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.
In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 2003, 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
                                             Certified Public Accountant:       lili
Certified Public Accountant: zhanghua
**Certified Public Accountants (name and stamp of the firm)
Beijing, People’s Republic of China     February 26, 2003
Audit report
3.Following is an example of an audit report containing an qualified opinion
Audit Report
To: The Board of Directors (or Shareholders)of ABC company ltd.:
     We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.
We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and   perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
The accompanying balance sheet at December 31, 2002 includes project service fees receivable of RMB17,309,667 and other long-term receivables of RMB160,599,155 . These amounts are owing by one of the joint venture investors of the Company and certain business partners of that investor. As described in Notes 5 and 6 to the financial statements, there is uncertainty about the collectibility of these receivables. Because the ability of the debtors to repay these receivables is dependent upon the success of future operations of certain projects and upon the ability of the debtors to comply with the terms of their agreements with the Company, it is not possible to estimate the amount which ultimately will be collected. Provision for loss relating to the project service fees receivable has been made at approximately 3% of the year-end balance, and no provision is made for other long-term receivables.  
In our opinion, except for the possible effects of the uncertainty about the collectibility of the project service fees and other long-term receivables, the financial statements referred above give a true and fair view( or are   presented   fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.   However, as explained in Note 10 to the financial statements, the Company has been unable to negotiate an extension of its borrowings with its foreign joint venture investor beyond December 31, 2003.   Further, as described above, there is uncertainty about the collectibility of project service fees receivable and other long-term receivables.   Because of this uncertainty, and without the continued financial support of the foreign investor, there is substantial doubt that the Company will be able to continue as a going concern beyond 2003.   Consequently, adjustments may be required to the recorded asset amounts.   The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
         Certified Public Accountant:             lili
Certified Public Accountant:   zhanghua
**Certified Public Accountants (name and stamp of the firm)
Beijing, People’s Republic of China                                     February 26, 2003

4.Following is an example of an audit report containing an adverse opinion
Audit Report
To: The Board of Directors (or Shareholders)of ABC company ltd.:
   We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.
We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and   perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our 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.
In our opinion, due to the material impact of the matters mentioned above, the financial statements referred above give a true and fair view( or are   presented   fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State.
                                 Certified Public Accountant:               lili
Certified Public Accountant:   zhanghua
**Certified Public Accountants(name and stamp of the firm)
Beijing, People’s Republic of China
February 26, 2003      

5.Following is an example of an audit report containing a disclaimer of opinion
Audit Report
To: The Board of Directors (or Shareholders)of ABC company ltd.:
  We were engaged to audit the balance sheet of your Company as of December 31, 2002 and the related statements of income and cash flows for the year then ended. There financial statement are the responsibility of the Company’s management.
According to our examination, most of the inventory purchases and product sales of your Company are, as disclosed in the accompanying Note XX, transactions between related parties. However, we were unable, as a result of the limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable.
Because of the inability to perform the necessary audit procedures on the related party transaction mentioned above and the impossibility to determine their impact on the financial statements as a whole, we are unable to express an audit opinion whether the financial statements referred to above comply with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, or whether these financial statements present fairly the   financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.  
      Certified Public Accountant:               lili
Certified Public Accountant:     zhanghua
**Certified Public Accountants(name and stamp of the firm)
Beijing, People’s Republic of China             February 26, 2003

6.Following is an example of an audit report containing special purpose engagements
Audit Report
To: The Board of Directors (or Shareholders)of ABC company ltd.:
We have audited the accompanying statement of expenditures of ABC Limited Beijing Representative Office (the “Office”) for the year ended December 31, 2002 which has been prepared on the tax basis.   This statement is the responsibility of the Office’s management.   Our responsibility is to express an opinion on this statement based on our audit.  
We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the statement of expenditures referred to above has been properly prepared on the tax basis, and presents fairly, in all material respects, the expenditures of the Office for the year ended December 31, 2002.
This report is intended solely for the purpose of filing with the tax authorities and should not be used for any other purpose.
                               Certified Public Accountant:           lili                                           Certified Public Accountant:     zhanghua
Beijing, the PRC                                                       Febrary 25, 2003
7.Following is an example of an audit report containing the consolidated financial statements
Audit Report
To: The Board of Directors (or Shareholders)of ABC company ltd.:
We have audited the consolidated balance sheets of ABC Co., Ltd. and its subsidiaries (the “Group”) as of December 31, 2002 and the consolidated statements of income and retained earnings and cash flows for the years then ended. We did not audit the financial statements of Tianjin D Co., Ltd., the financial statements of which reflected total assets and total net sales accounting for 18 percent and 16 percent in 2000, respectively, of the corresponding consolidated totals.   Those financial statements were audited by other CPAs whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for that entity, is based solely on the report of the other CPAs.   These financial statements are the responsibility of the Group’s management. Our responsibility is to express an opinion on these financial statements based on our audits.
We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, based on our audits and the report of other CPAs, the financial statements referred to above comply with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, and present fairly, in all material respects, the consolidated financial position of the Group as of December 31, 2002 and the consolidated results of its operations and its cash flows for the years then ended.
Certified Public Accountant:             lili
Certified Public Accountant:   zhanghua
**Certified Public Accountants (name and stamp of the firm)
Beijing, People’s Republic of China     February 26, 2001Audit repor
  
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  • 评论人:[匿名] 时间: [2012-5-17 5:14:31] IP:[64.130.219.22*]
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  • >Here you go again! This time the BOE tries to respond quiclky, acts to put up a fence just in case, calls a meeting, sends a letter does all this stuff to try and get out in front of the news and not have the public yelling at them for NOT reacting and NOW youre mad at them for overreacting? For putting up the fence and calling meetings?It is clear from everything Ive read that this is NOT such a big deal if people dont trust the BOE or LAN Associates, then I think it would be helpful to have a third party come and say so. THEN maybe the chicken littles will go pack to their coops. But the research Ive tried to do in the past few days (albeit as a lay person and not a geologist), shows that this is probably not a dire situation. Lets all calm down.


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