xx会计师事务所有限公司审计报告

XX 会计师事务所有限公司 XX CERTIFIED PUBLIC ACCOUNTANTS CO., LTD、 审计报告 Audit Report XX 审字2013 第 x 号 XX Audit2013No.x XX 有限公司董事会： XX Co. Ltd Board of Director: 我们审计了后附的 XX 有限公司财务表报，包括 2012 年 12 月 31 日的资产负 债表，2 012 年利润表、现金流量表和所有者权益变动表，2 012 年 12 月 31 日 的资产减值准备情况表以及财务表报附注。 We have audited attached the Financial Statement of your companyXX Co. Ltd (xx hereinafter). Including the Balance Sheet of Dec. 31 2012, Income Statement of 2012、C ash Flows Statement and List of Fluctuation for Shareholders Equity, Statement of Allowance for Impairment Assets, and notes to the financial statements of Dec. 31 2012. 一、管理层对财务报表的责任 I. Responsibility of the Administrative authority to the Financial Statement 编 制 和 公 允 列 报 财 务 报 表 是 昆 明 塔 迪 兰 设 备 有 限 公 司 管 理 层 的 责 任 。 这 种 责 任 包 括 ： （ 1） 按 照 企 业 准 则 和 企 业 会 计 制 度 的 规 定 编 制 财 务 报 表 ， 并 使 其 实 现 公 允 反 映 ； （ 2） 设 计 、 执 行 和 维 护 必 要 的 内 部 控 制 ， 以 使 财 务 报 表 不 存 在 由 于 舞 弊 或 错 误 导 致 的 重 大 错 报 。 Its the responsibility of the administrative authority of your company to prepare accounting statements, including to 1) based on the corporation accounting standard and the business enterprise accounting system to preparing financial statement, in order to fair presentation; 2) design, implement and maintain all internal controls related to the financial statement in order to avoid serious mistake in the statement caused by any malpractice or error; 二、注册会计师的责任 II. Responsibility of the CPA (Certified Public Attendant) 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中 国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求 我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错 报获取合理保证。 Our responsibility is to express an opinion on these financial 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 审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。 选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务 报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关 的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意 见。审计工作还包括评价管理层选用会计政策的恰当性和做出会计估计的合理 性，以及评价财务报表的总体列报。 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the 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, the auditor considers internal control relevant to the entitys 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 entitys 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. 我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 三、审计意见 III. Suggestion 我们认为，上述财务报表已经按照企业会计准则和企业会计制度的规定编 制，公允的反映了 XX 有限公司 2012 年 12 月 31 日的财务状况以及 2012 年 度的经营活动成果和现金流量。 In our opinion, the financial statement complies with the national business accounting standards and rules of Enterprise Accounting System. They fair presentation XX financial standing by December 31, 2012 and the business performan