审计报告标准无保留带说明段

1、以下是标准无保留意见 +解释说明段审计报告英文范本Following is an example of an audit report containing an unqualified opinion with an expla natory paragraph 审计报告Auditors Report德信(2008) 审字第 XXXXX 号De Xin (2008) Audit No. XXXXXXXXABC 股份有限公司全体股东 :To the shareholders of ABC Co., Ltd. (the “ Company” ): 我们审计了后附的 ABC 股份有限公司 (以下简

2、称 “贵公司 ”及)其子公司 和合营企业 (以下统称“贵集团”财)务报表，包括 2006 年 12月31日的 合并及母公司资产负债表、 2006 年度的合并及母公司利润及利润分配 表、股东权益增减变动表和现金流量表以及财务报表附注。We have audited the accompanying consolidated balance sh eet of ABC (the “ Company”) and its subsidiaries (col lectivel y referred to as the “ Group” )as of 31st December 2006 and the

3、related consolidated income statement, consolidated sta tement of changes in equity and consolidated cash flow stat ement for the year then ended, and a summary of significan t accounting policies and other explanatory notes.、管理层对财务报表的责任按照企业会计准则和 企业会计制度 的规定编制财务报表是贵公司管 理层的责任。这种责任包括： (1) 设计、实施和维护与财务报表

4、编制相 关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错 报； (2) 选择和运用恰当的会计政策； (3) 作出合理的会计估计。1. Management s Responsibilityfor the Financial StatementsThe management is responsiblefor the preparation and fairpresentation of these financialstatements in accordance with the Accounting Standards for Business Enterprises and

5、China Accounting onsibility includes:System for Business Enterprises. This resp(i) designing, implementing and maintaining internal control ntation of financialrelevant to the preparation and fair prese statements that are free from material misstatement, whetherdue to fraud or error;(ii)applying ap

6、propriateaccounting policies;andselecting and (iii) making accounting estimatesthat are reasonable inthecircumstances.二、注册会计师的责任 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。2. Auditor sResponsibilityOur responsibility is to expr

7、ess an opinion on these financia l statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Pu blic Accountants. Those standards require that we comply w ith ethical requirements and plan and perform the audit to o btain reasonable assurance wh

8、ether 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误 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 的恰当性和作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 procedu

9、res to obtain audit evi dence about the amounts and disclosures in the financial st atements. The procedures selected depend on the auditor sj udgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fra ud or error. In making those risk ass

10、essments, the auditor c onsiders internal control relevant to the entity psreparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumst ances, but not for the purpose of expressing an opinion on the effectiveness of the entity

11、isnternal control . An audit als o includes evaluating the appropriateness of accounting poli cies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall pres entation of the financial statements.我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提 供了基础。We believe that

12、the audit evidence we have obtained is suffi cient and appropriate to provide a basis for our audit opinio n.三、审计意见 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，在所有重大方面公允反映了贵集团和贵公司 2006 年 12 月 31 日的财务状况以及 2006 年度的经营成果和现金流量。3. OpinionIn our opinion, the financial statements give a true and fair view of the fin

13、ancial position of the Company and of the Gr oup as of 31 December 2006, and of its financial performan ce and its cash flows for the year then ended in accordanc e with the Accounting Standards for Business Enterprises a nd China Accounting System for Business Enterprises.审计中我们注意到 : 由于 2007 年元月以来证券市场巨幅下跌 ,贵公司持 有的短期股票投资若在 3 月 10 日出售 ,将会产生 570 万元的投资损失 .In the course of our audit, we have reminded the manageme nt that, due to the sharp price decline in the stock market s ince January 2007, an investment loss totaling RMB5 700 00 0 would b