審計報告說(shuō)明(審計報告說(shuō)明中英文版)
審計報告說(shuō)明
關(guān)于審計報告的情況說(shuō)明
自治區工信委：
我公司擬以土地與深圳XX圓木工刀具廠(chǎng)在在XX縣工業(yè)集中區XX片區XX村X(qián)X縣XX礦業(yè)有限公司現有場(chǎng)地建設年產(chǎn)3萬(wàn)套高精度木工合金鋸片項目，由于目前公司正在組建，沒(méi)有正式投產(chǎn)，目前無(wú)法做審計報告原有的審計報告為2013年方解石項目的審計報告，審計報告土地部分為我公司建設年產(chǎn)3萬(wàn)套高精度木工合金鋸片項目用地，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)擴展：
財務(wù)情況說(shuō)明書(shū)和審計報告區別
一、財務(wù)情況說(shuō)明書(shū)，是財務(wù)會(huì )計報告的組成部分 ，指會(huì )計單位提供的財務(wù)情況至少應當對下列情況作出說(shuō)明：
(1)企業(yè)生產(chǎn)經(jīng)營(yíng)的基本情況;
(2)利潤實(shí)現和分配情況;
(3)資金增減和周轉情況;
(4)對企業(yè)財務(wù)狀況、經(jīng)營(yíng)成果和現金流量有重大影響的其他事項。
二、財務(wù)審計報告是具有審計資格的會(huì )計師事務(wù)所的注冊會(huì )計師出具的關(guān)于企業(yè)會(huì )計的基礎工作即計量，記賬，核算，會(huì )計檔案等會(huì )計工作是否符合會(huì )計制度，企業(yè)的內控制度是否健全等事項的報告，是對財務(wù)收支、經(jīng)營(yíng)成果和經(jīng)濟活動(dòng)全面審查后作出的客觀(guān)評價(jià)。
審計報告應當包括下列要素：
(1)標題;
(2)收件人;
(3)引言段;
(4)管理層對財務(wù)報表的責任段;
(5)注冊會(huì )計師的責任段;
(6)審計意見(jiàn)段;
(7)注冊會(huì )計師的簽名和蓋章;
(8)會(huì )計師事務(wù)所的名稱(chēng)、地址及蓋章;
(9)報告日期。
審計報告說(shuō)明中英文版
審計報告說(shuō)明中英文版
審計報告
Auditors’Report
德信(20XX)審字第 XXXXX 號
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”):
我們審計了后附的ABC股份有限公司(以下簡(jiǎn)稱(chēng)“貴公司”)及其子公司和合營(yíng)企業(yè)(以下統稱(chēng)“貴集團”)財務(wù)報表，包括20XX年12月31日的合并及母公司資產(chǎn)負債表、20XX年度的合并及母公司利潤及利潤分配表、股東權益增減變動(dòng)表和現金流量表以及財務(wù)報表附注。
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、管理層對財務(wù)報表的責任
按照企業(yè)會(huì )計準則和《企業(yè)會(huì )計制度》的規定編制財務(wù)報表是貴公司管理層的責任。這種責任包括：(1) 設計、實(shí)施和維護與財務(wù)報表編制相關(guān)的內部控制，以使財務(wù)報表不存在由于舞弊或錯誤而導致的重大錯報；(2) 選擇和運用恰當的會(huì )計政策；(3) 作出合理的會(huì )計估計。
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、注冊會(huì )計師的責任
我們的責任是在實(shí)施審計工作的基礎上對財務(wù)報表發(fā)表審計意見(jiàn)。我們
按照中國注冊會(huì )計師審計準則的規定執行了審計工作。中國注冊會(huì )計師審計準則要求我們遵守職業(yè)道德規范，計劃和實(shí)施審計工作以對財務(wù)報表是否不存在重大錯報獲取合理保證。
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.
審計工作涉及實(shí)施審計程序，以獲取有關(guān)財務(wù)報表金額和披露的審計證據。選擇的審計程序取決于注冊會(huì )計師的判斷，包括對由于舞弊或錯誤導致的財務(wù)報表重大錯報風(fēng)險的評估。在進(jìn)行風(fēng)險評估時(shí)，我們考慮與財務(wù)報表編制相關(guān)的內部控制，以設計恰當的審計程序，但目的并非對內部控制的'有效性發(fā)表意見(jiàn)。審計工作還包括評價(jià)管理層選用會(huì )計政策的恰當性和作出會(huì )計估計的合理性，以及評價(jià)財務(wù)報表的總體列報。 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，我們獲取的審計證據是充分的、適當的，為發(fā)表審計意見(jiàn)提供了基礎。
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
三、審計意見(jiàn)
我們認為，上述財務(wù)報表已經(jīng)按照企業(yè)會(huì )計準則和《企業(yè)會(huì )計制度》的規定編制，在所有重大方面公允反映了貴集團和貴公司20XX年12月31日的財務(wù)狀況以及20XX年度的經(jīng)營(yíng)成果和現金流量。
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 )計師事務(wù)所 中國注冊會(huì )計師
中國 XX XXXXX XXXXXX
De Xin Certified Public countants
Zhengzhou P.R.China Registered in P. R.China
29th March 20XX