审计报告英文样本文档格式.docx

审计报告英文样本文档格式.docx

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2007-09-2418:

07来源:

《实用审计英语》作者:

李晓慧杨晓波点击:

27

次

Examplesofauditreport（审计报告英文样本）

Auditreport

To:

TheBoardofDirectors（orShareholders）ofABCcompanyltd:

WehaveauditedtheaccompanyingbalancesheetofABCCo.,Ltd.（“theCompany”）asofDecember31,2002,andtherelatedstatementsofincomeandcashflowsfortheyearthenended.ThesefinancialstatementsaretheresponsibilityoftheCompany’smanagement.Ourresponsibilityis

toexpressanauditopiniononthesefinancialstatementsbasedonouraudit.

WeconductedourauditinaccordancewiththeIndependentAuditingStandardsforCertifiedPublicAccountants.ThoseStandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Webelievethatourauditprovidesareasonablebasisforouropinion.

Inouropinion,thefinancialstatementsgiveatrueandfairview（orarepresentedfairly,inallmaterialrespects,）thefinancialpositionasofDecember31,2002,andtheresultsofitsoperationsanditscashflowsfortheyearsthenendedinaccordancewiththerequirementsofboththeAccountingStandardforBusinessEnterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbytheState.

CertifiedPublicAccountant:

lili

zhanghua**CertifiedPublicAccountants（nameandstampofthefirm）

Beijing,People’sRepublicofChina

February26,2003

AuditReport

TheBoardofDirectors（orShareholders）ofABCcompanyltd.:

WehaveauditedtheaccompanyingbalancesheetofABCCo.,Ltd.（“theCompany”）asofDecember31,2002,andtherelatedstatementsofincomeandcashflowsfortheyearthenended.ThesefinancialstatementsaretheresponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressanauditopiniononthesefinancialstatementsbasedonouraudit.

Inthecourseofouraudit,wehaveremindedthemanagementthat,duetothesharppricedeclineinthestockmarketsinceJanuary2003,aninvestmentlosstotalingRMB5700000wouldbeincurrediftheshort-termequitysecuritiesheldbyyourCompanyweresoldoutonMarch10

liliCertifiedPublicAccountant:

zhanghua

**CertifiedPublicAccountants（nameandstampofthefirm）Beijing,People’sRepublicofChinaFebruary26,2003

TheBoardofDirectors（orShareholders）ofABCcompanyltd.:

WehaveauditedtheaccompanyingbalancesheetofABCCo.,Ltd.（“the

Company”）asofDecember31,2002,andtherelatedstatementsofincome

andcashflowsfortheyearthenended.ThesefinancialstatementsaretheresponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressanauditopiniononthesefinancialstatementsbasedonour

audit.

TheaccompanyingbalancesheetatDecember31,2