会计师事务所有限公司审计综合报告

XX会计师事务所XXCERTIFIEDPUBLICACCOUNTANTSCO.,LTD、

审计汇报AuditReport

XX审字[]第x号

XXAudit[]No.xXX董事会：XXCo.LtdBoardofDirector:我们审计了后附XX财务表报，包含12月31日资产负债表，利润表、现金流量表和全部者权益变动表，12月31日资产减值准备情况表和财务表报附注。Wehaveauditedattached

theFinancialStatement

ofyourcompany—XXCo.Ltd(xxhereinafter).IncludingtheBalanceSheetof

Dec.31,IncomeStatementof、CashFlowsStatementandListofFluctuationforShareholder’sEquity,StatementofAllowanceforImpairmentAssets,andnotestothefinancialstatementsofDec.31.一、管理层对财务报表责任I.

ResponsibilityoftheAdministrativeauthoritytotheFinancialStatement编制和公允列报财务报表是昆明塔迪兰设备管理层责任。这种责任包含：（1）根据企业准则和《企业会计制度》要求编制财务报表，并使其实现公允反应；（2）设计、实施和维护必需内部控制，以使财务报表不存在因为舞弊或错误造成重大错报。It’stheresponsibilityoftheadministrativeauthorityofyourcompanytoprepareaccountingstatements,includingto1)basedonthecorporationaccountingstandardandthebusinessenterpriseaccountingsystemtopreparingfinancialstatement,inordertofairpresentation;2)design,implementandmaintainallinternalcontrolsrelatedtothefinancialstatementinordertoavoidseriousmistakeinthestatementcausedbyanymalpracticeorerror;二、注册会计师责任II.

ResponsibilityoftheCPA(CertifiedPublicAttendant)我们责任是在实施审计工作基础上对财务报表发表审计意见。我们根据中国注册会计师审计准则要求实施了审计工作。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确保。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement

审计工作包含实施审计程序，以获取相关财务报表金额和和披露审计证据。选择审计程序取决于注册会计师判定，包含对因为舞弊或错报造成财务报表重大错报风险评定。在进行风险评定时，我们考虑和财务报表编制相关内部控制，以设计合适审计程序，但目标并非对内部控制有效性发表意见。审计工作还包含评价管理层选择会计政策合适性和做出会计估量合理性，和评价财务报表总体列报。Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor’sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoserisk

assessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfair

presentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.我们相信，我们获取审计证据是充足、合适，为发表审计意见提供了基础。Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.三、审计意见III.

Suggestion我们认为，上述财务报表已经根据企业会计准则和《企业会计制度》要求编制，公允反应了XX12月31日财务情况和经营活动结果和现金流量。In

our

opinion,thefinancialstatementcomplieswiththenationalbusinessaccountingstandardsandrulesofEnterpriseAccountingSystem.They

fairpresentationXX

financialstandingbyDecember31,andthebusinessperformanceandcashflowof.

XX会计事务所