審計報告說明(審計報告說明中英文版)
審計報告說明
關(guān)于審計報告的情況說明
自治區(qū)工信委：
我公司擬以土地與深圳XX圓木工刀具廠在在XX縣工業(yè)集中區(qū)XX片區(qū)XX村XX縣XX礦業(yè)有限公司現(xiàn)有場地建設(shè)年產(chǎn)3萬套高精度木工合金鋸片項目，由于目前公司正在組建，沒有正式投產(chǎn)，目前無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(shè)年產(chǎn)3萬套高精度木工合金鋸片項目用地，特此做情況說明。
XX縣XX礦業(yè)有限公司
20XX年XX月XX日
相關(guān)擴(kuò)展：
財務(wù)情況說明書和審計報告區(qū)別
一、財務(wù)情況說明書，是財務(wù)會計報告的組成部分 ，指會計單位提供的財務(wù)情況至少應(yīng)當(dāng)對下列情況作出說明：
(1)企業(yè)生產(chǎn)經(jīng)營的基本情況;
(2)利潤實現(xiàn)和分配情況;
(3)資金增減和周轉(zhuǎn)情況;
(4)對企業(yè)財務(wù)狀況、經(jīng)營成果和現(xiàn)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計師事務(wù)所的注冊會計師出具的關(guān)于企業(yè)會計的基礎(chǔ)工作即計量，記賬，核算，會計檔案等會計工作是否符合會計制度，企業(yè)的內(nèi)控制度是否健全等事項的報告，是對財務(wù)收支、經(jīng)營成果和經(jīng)濟(jì)活動全面審查后作出的客觀評價。
審計報告應(yīng)當(dāng)包括下列要素：
(1)標(biāo)題;
(2)收件人;
(3)引言段;
(4)管理層對財務(wù)報表的責(zé)任段;
(5)注冊會計師的責(zé)任段;
(6)審計意見段;
(7)注冊會計師的簽名和蓋章;
(8)會計師事務(wù)所的名稱、地址及蓋章;
(9)報告日期。
審計報告說明中英文版
審計報告說明中英文版
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(以下簡稱“貴公司”)及其子公司和合營企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財務(wù)報表，包括20XX年12月31日的合并及母公司資產(chǎn)負(fù)債表、20XX年度的合并及母公司利潤及利潤分配表、股東權(quán)益增減變動表和現(xiàn)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(zé)任
按照企業(yè)會計準(zhǔn)則和《企業(yè)會計制度》的規(guī)定編制財務(wù)報表是貴公司管理層的責(zé)任。這種責(zé)任包括：(1) 設(shè)計、實施和維護(hù)與財務(wù)報表編制相關(guān)的內(nèi)部控制，以使財務(wù)報表不存在由于舞弊或錯誤而導(dǎo)致的重大錯報；(2) 選擇和運用恰當(dāng)?shù)臅嬚撸?3) 作出合理的會計估計。
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、注冊會計師的責(zé)任
我們的責(zé)任是在實施審計工作的基礎(chǔ)上對財務(wù)報表發(fā)表審計意見。我們
按照中國注冊會計師審計準(zhǔn)則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計劃和實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(jù)。選擇的審計程序取決于注冊會計師的判斷，包括對由于舞弊或錯誤導(dǎo)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，我們考慮與財務(wù)報表編制相關(guān)的內(nèi)部控制，以設(shè)計恰當(dāng)?shù)膶徲嫵绦?，但目的并非對?nèi)部控制的'有效性發(fā)表意見。審計工作還包括評價管理層選用會計政策的恰當(dāng)性和作出會計估計的合理性，以及評價財務(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(jù)是充分的、適當(dāng)?shù)?，為發(fā)表審計意見提供了基礎(chǔ)。
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
我們認(rèn)為，上述財務(wù)報表已經(jīng)按照企業(yè)會計準(zhǔn)則和《企業(yè)會計制度》的規(guī)定編制，在所有重大方面公允反映了貴集團(tuán)和貴公司20XX年12月31日的財務(wù)狀況以及20XX年度的經(jīng)營成果和現(xiàn)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年元月以來證券市場巨幅下跌,貴公司持有的短期股票投資若在3月10日出售,將會產(chǎn)生570萬元的投資損失. 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會計師事務(wù)所 中國注冊會計師
中國 XX XXXXX XXXXXX
De Xin Certified Public countants
Zhengzhou P.R.China Registered in P. R.China
29th March 20XX