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审计报告材料英文版全docx
实用标准文案
AUDITOR’SREPORT
YueHuaShen/YanZi（2014）No.
0002
ICPAfilingnumber:
020*********
Toallshareholdersof******Co.,Ltd:
Wehaveauditedtheaccompanyingfinancialstatementsof******Co.,
Ltd（“YourCompany”）,whichcomprisethebalancesheetasof31
December2013,theincomestatement,statementofchangesinowner's
equityandcashflowstatementfortheyearthenended,andnotestothe
financialstatements.
I.Management’sresponsibilityforthefinancialstatements
ManagementofyourCompanyisresponsibleforthepreparationand
fairpresentationoffinancialstatements.Thisresponsibilityincludes:
（1）
inaccordancewiththeAccountingStandardsforBusinessEnterprises
anditsrelevantprovisions,preparingthefinancialstatementsand
reflectingfairpresentation;
（2）designing,implementingandmaintaining
thenecessaryinternalcontrolinordertofreefinancialstatementsfrom
materialmisstatement,whetherduetofraudorerror.
II.Auditors'responsibility
Ourresponsibilityistoexpressanopiniononthesefinancial
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statementsbasedonouraudit.Weconductedourauditinaccordance
withChinese
Certified
Public
Accountants
Auditing
Standards.
Those
standardsrequirethatwecomplywithethicalrequirementsandplanand
performtheaudittoobtainreasonableassurancewhetherthefinancial
statementsarefreefrommaterialmisstatement.
Anaudit
involves
performing
procedures
to
obtain
auditevidence
about
the
amounts
and
disclosures
in
the
financial
statements.
The
procedures
selected
depend
onthe
auditors'
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,weconsidertheinternalcontrolrelevanttothepreparation
andfairpresentationofthefinancialstatementsinordertodesignaudit
procedures
that
are
appropriate
in
the
circumstances,
butnot
for
the
purpose
ofexpressing
an
opinion
on
the
effectiveness
of
the
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
presentationofthefinancialstatements.
Webelievethattheauditevidencewehaveobtainedissufficientand
appropriatetoprovideabasisforourauditopinion.
III.Opinion
Inouropinion,thefinancialstatementsofyourCompanyhavebeen
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preparedinaccordancewiththeAccountingStandardsforBusiness
Enterpriseanditsrelevantprovisionsinallmaterialrespect,andpresent
fairlythefinancialpositionofyourCompanyasof31December2013,
andtheresultsofitsoperationsandcashflowsfortheyearthenended.
GuangdongHuaxinAccountingFirm（generalpartner）
Guangdong,China
ChineseCertifiedPublicAccountant:
ChineseCertifiedPublicAccountant:
January3,2014
BALANCESHEET
ASOF31DECEMBER2013Unit:
RMB
Yuan
Company:
******Co.,Ltd
AssetEndingBeginninLiabilitiesandallEndingBeginnin
balancegparties’equity（orbalanceg
Balanceshareholders'equity）Balance
CurrentAssets:
Currentliabilities:
MonetaryfundsShort-term
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borrowings
Transaction
financial
Transactionfinancial
asset
liabilities
Notesreceivable
Notespayable
Accountreceivable
Accountpayable
Account
paid
in
Accountreceivedin
advance
advance
Interestreceivable
Employee
’
s
compensation
payable
Dividendreceivable
Taxpayable
Other
account
Interestpayable
receivable
Inventories
Dividendpayable
Non-current
assets
Otheraccount
duewithin1year
payable
Othercurrentassets
-
-
Non-current
liabilitiesduewithin1
year
Totalcurrentassets
-
Other
current
liabilities
Non-currentassets:
Total
current
-
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liabilities
Available
for
sale
Non-current
financialassets
liabilities:
Maturityinvestments
Long-term
borrowings
Long-term
account
Bondspayable
receivables
Long-term
equity
Long-term
account
investment
payable
Investingproperty
Specialpayables
Fixedasset
Accruedliabilities
Project
in
Deferredtaxliabilities
construction
Engineeringmaterial
Other
non-current
liabilities
Fixedassetdisposal
Total
non-current
-
-
liabilities
Production
biological
Totalliabilities
-
assets
Oilandgasassets
Owner’sequity
（or
shareholders
’
equity）
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Intangibleassets
Paid-in
capital
（or
sharecapital）
Development
Capitalsurplus
-
expense
Goodwill
Less:
TreasuryStock
Long-term
expense
Earnedsurplus
tobeapportioned
Deferredtaxassets
Retainedearnings
-
Other
non-current
Totalowner
’sequity
-
assets
（orshareholders
’
equity）
Total
non-current
-
assets
Totalassets
-
Total
liabilities
and
-
owner
’s
equity
（or
shareholders
’
equity）
Preparedby:
Auditedby:
FinanceManager:
Company
Leader:
INCOMESTATEMENT
FORTHEYEARENDED31DECEMBER2013Unit:
RMB
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Yuan
Company:
******Co.,Ltd
Items
Cumulative
Amountin
amountinthis
lastyear
year
I.Operatingincome
Minus:
Operatingcost
Taxesandassociatecharges
Sellinganddistributionexpenses
Administrativeexpenses
-
Financialexpense
-
Assetimpairmentloss
Plus:
gain
fromchangein
fair
value
（loss
with‘-‘）
Gainfrominvestment（losswith
‘-‘）
Including:
incomeform
investment
on
affiliatedenterpriseandjointenterprise
II.Operatingprofit（losswith
‘-‘）
-
Plus:
non-businessincome
-
-
Less:
non-businessexpense
Including:
lossfromnon-currentasset
disposal
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III.Totalprofit（losswith
‘-‘）
-
Less:
Incometax
IV.Netprofit（losswith
‘-‘）
-
V.Earningspershare
（I）basicearningspershare
（II）dilutedearningspershare
VI.Othercomprehensiveearnings
VII.Totalcomprehensiveearnings
-
Preparedby:
Auditedby:
FinanceManager:
Company
Leader:
CASHFLOWSTATEMENT
FORTHEYEARENDED31DECEMBER2013Unit:
RMB
Yuan
Company:
******Co.,Ltd
ItemsTimesAmountinCumulative
thisyearamountinlast
year
1.Cashflowsarisingfromoperating0activities:
Cashreceivedfromsalesofgoodsor1rendingofservices
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Refundoftaxandfarereceived
2
Other
cash
received
relating
to
3
operatingactivities
Sub-totalofcashinflows
4
Cashpaidforgoodsandservices
5
Cashpaidtoandonbehalfofemployees
6
Taxandfarepaid
7
Othercashpaidrelating
tooperating
8
activities
Sub-totalofcashoutflows
9
Netcashflowfromoperatingactivities
10
2.Cash
flows
arisingfrom
investment
0
activities
Cash
received
from
return
of
11
investments
Cashreceivedfrominvestmentincome
12
Netcashreceivedfromdisposaloffixed
13
assets,intangible
assets
andother
long-termassets
Net
cashreceived
from
disposal
of
14
subsidiariesandotherbusinessunits
Other
cash
received
relating
to
15
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investmentactivities
Sub-totalofcashinflows
16
Cash
paid
foracquiring
fixedassets,
17
intangible
assets
andother
long-term
assets
Cashpaidforacquiringinvestments
18
Netcashreceivedfromsubsidiariesand
19
otherbusinessunits
Other
cash
paid
relating
to
investment
20
activities
Sub-totalofcashoutflows
21
Netcashflowfrominvestingactivities
22
3.Cashflowsarisingfromfinancing0activities:
Cashreceivedfromabsorbing23investment
Cashreceivedfromborrowings
24
Other
cash
relating
to
financing
25
activities
Sub-totalofcashinflows
26
Cashpaidforsettlingdebt
27
Cash
paidfor
distribution
of
dividends
28
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orprofitorreimbursinginterest
Other
cashpayments
relating
to29
financingactivities
Sub-totalofcashoutflows
30
Netcashflowfromfinancingactivities
31
4.Influenceoncashduetofluctuationin
34
exchangerate
5.Netincreaseincashandcash35equivalents
Add:
Balanceofcashandcash36equivalentsatthebeginningoftheyear
6.Balanceofcashandcashequivalents
37
attheendoftheyear
Supplementaryinformation:
0
Attachedprojectofcashflowstatement
0
1.Netprofitisadjustedtocashflowof
0
operatingactivities
Netprofit
38
Impairmentofassets
39
Fixedassetdepreciation,depletionofoil
40
andgasassetsanddepreciation
of
productivebiologicalasse
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