国外的审计报告格式.docx

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国外的审计报告格式.docx

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国外的审计报告格式.docx

国外的审计报告格式

作者：

李晓慧杨晓波李玲

1.Followingisanexampleofanauditreportcontaininganunqualifiedopinion

Auditreport

TTheBoardofDirectors（orShareholders）ofABCcompanyltd:

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

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

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

CertifiedPublicAccountant:

lili

CertifiedPublicAccountant:

zhanghua

**CertifiedPublicAccountants（nameandstampofthefirm）

Beijing,People’sRepublicofChina

February26,2003

2.Followingisanexampleofanauditreportcontaininganunqualifiedopinionwithanexplanatoryparagraph

AuditReport

TTheBoardofDirectors（orShareholders）ofABCcompanyltd.:

Inthecourseofouraudit,wehaveremindedthemanagementthat,duetothesharppricedeclineinthestockmarketsinceJanuary2003,aninvestmentlosstotalingRMB5700000wouldbeincurrediftheshort-termequitysecuritiesheldbyyourCompanyweresoldoutonMarch10

CertifiedPublicAccountant:

lili

CertifiedPublicAccountant:

zhanghua

**CertifiedPublicAccountants（nameandstampofthefirm）

Beijing,People’sRepublicofChinaFebruary26,2003

Auditreport

3.Followingisanexampleofanauditreportcontaininganqualifiedopinion

AuditReport

TTheBoardofDirectors（orShareholders）ofABCcompanyltd.:

TheaccompanyingbalancesheetatDecember31,2002includesprojectservicefeesreceivableofRMB17,309,667andotherlong-termreceivablesofRMB160,599,155.TheseamountsareowingbyoneofthejointventureinvestorsoftheCompanyandcertainbusinesspartnersofthatinvestor.AsdescribedinNotes5and6tothefinancialstatements,thereisuncertaintyaboutthecollectibilityofthesereceivables.BecausetheabilityofthedebtorstorepaythesereceivablesisdependentuponthesuccessoffutureoperationsofcertainprojectsandupontheabilityofthedebtorstocomplywiththetermsoftheiragreementswiththeCompany,itisnotpossibletoestimatetheamountwhichultimatelywillbecollected.Provisionforlossrelatingtotheprojectservicefeesreceivablehasbeenmadeatapproximately3%oftheyear-endbalance,andnoprovisionismadeforotherlong-termreceivables.

Inouropinion,exceptforthepossibleeffectsoftheuncertaintyaboutthecollectibilityoftheprojectservicefeesandotherlong-termreceivables,thefinancialstatementsreferredabovegiveatrueandfairview（orarepresentedfairly,inallmaterialrespects,）thefinancialpositionasofDecember31,2002,andtheresultsofitsoperationsanditscashflowsfortheyearsthenendedinaccordancewiththerequirementsofboththeAccountingStandardforBusinessEnterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbytheState.

TheaccompanyingfinancialstatementshavebeenpreparedassumingthattheCompanywillcontinueasagoingconcern.However,asexplainedinNote10tothefinancialstatements,theCompanyhasbeenunabletonegotiateanextensionofitsborrowingswithitsforeignjointventureinvestorbeyondDecember31,2003.Further,asdescribedabove,thereisuncertaintyaboutthecollectibilityofprojectservicefeesreceivableandotherlong-termreceivables.Becauseofthisuncertainty,andwithoutthecontinuedfinancialsupportoftheforeigninvestor,thereissubstantialdoubtthattheCompanywillbeabletocontinueasagoingconcernbeyond2003.Consequently,adjustmentsmayberequiredtotherecordedassetamounts.Thefinancialstatementsdonotincludeanyadjustmentsthatmightresultfromtheoutcomeofthisuncertainty.

CertifiedPublicAccountant:

lili

CertifiedPublicAccountant:

zhanghua

**CertifiedPublicAccountants（nameandstampofthefirm）

Beijing,People’sRepublicofChinaFebruary26,2003

4.Followingisanexampleofanauditreportcontaininganadverseopinion

AuditReport

TTheBoardofDirectors（orShareholders）ofABCcompanyltd.:

TheinventorycostingmethodasinNoteXXandthevaluationmethodforfixedassetsasinNoteXXdonotfollowthehistoricalcostprinciple.ThisdeparturefromtheaccountingstandardshascausedaRMBYXXdecreaseintheinventoryvalueaswellasaRMBYXXincreaseintheoriginalvalueoffixedassets,whichhasamaterialimpactonthecorrectnessoftheincomedetermination.

Inouropinion,duetothematerialimpactofthemattersmentionedabove,thefinancialstatementsreferredabovegiveatrueandfairview（orarepresentedfairly,inallmaterialrespects,）thefinancialpositionasofDecember31,2002,andtheresultsofitsoperationsanditscashflowsfortheyearsthenendedinaccordancewiththerequirementsofboththeAccountingStandardforBusinessEnterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbytheState.

CertifiedPublicAccountant:

lili

CertifiedPublicAccountant:

zhanghua

**CertifiedPublicAccountants（nameandstampofthefirm）

Beijing,People’sRepublicofChina

February26,2003

5.Followingisanexampleofanauditreportcontainingadisclaimerofopinion

Audit

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