中英文审计报告word精品文档13页

审计报告-标准无保留意见
Auditors’ Report
安明(2019)审字第XXXXX 号
An Ming (2019) Audit No. XXXXXXXX
ABC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、2019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 sheet of ABC (the “Company”) a nd its subsidiaries (collectively referred to as the “Group”) as of 31st December 2019 and the related consolidated income statement, consolidated statement of changes in equity an d consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.
一、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 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 Chin a Accounting System for Business Enterprises. This responsibility includes: (i) designing, i mplementing and maintaining internal control relevant to the preparation and fair presentati on 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 accou nting estimates that are reasonable in the circumstances.
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’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audi t. We conducted our audit in accordance with the Standards on Auditing for Certified Pub lic Accountants. Those standards require that we comply with ethical requirements and pla n and perform the audit to obtain reasonable assurance whether the financial statements ar e 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 procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s jud gment, including the assessment of the risks of material misstatement of the financial state ments, whether due to fraud or error. In making those risk assessments, the auditor consid ers 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, b ut not for the purpose of expres sing an opinion on the effectiveness of the entity’s interna l control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluati ng the overall presentation 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 the audit evidence we have obtained is sufficient and appropriate to provi de a basis for our audit opinion.
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2019年度的经营成果和现金流量。

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 2019, and of its financial perform ance and its cash flows for the year then ended in accordance with the Accounting Standa rds for Business Enterprises and China Accounting System for Business Enterprises.
安明会计师事务所中国注册会计师
中国北京XXXXX XXXXXX
An Ming Certified Public countants
Beijing P.R.China Registered in P. R.China
29th March 2019
审计报告-无保留意见带说明段
Auditors’ Report
安明(2019)审字第XXXXX 号
An Ming (2019) Audit No. XXXXXXXX
ABC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、2019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 sheet of ABC (the “Company”) a nd its subsidiaries (collectively referred to as the “Group”) a s of 31st December 2019 and the related consolidated income statement, consolidated statement of changes in equity an d consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.
一、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 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 Chin a Accounting System for Business Enterprises. This responsibility includes: (i) designing, i mplementing and maintaining internal control relevant to the preparation and fair presentati on 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 accou nting estimates that are reasonable in the circumstances.
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’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audi t. We conducted our audit in accordance with the Standards on Auditing for Certified Pub lic Accountants. Those standards require that we comply with ethical requirements and pla n and perform the audit to obtain reasonable assurance whether the financial statements ar e 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 procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s jud gment, including the assessment of the risks of material misstatement of the financial state ments, whether due to fraud or error. In making those risk assessments, the auditor consid ers 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, b ut not for the purpose of expressing an opinion on the effectiveness of the entity’s interna l control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluati ng the overall presentation 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 the audit evidence we have obtained is sufficient and appropriate to provi de a basis for our audit opinion.
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2019年度的经营成果和现金流量。

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 2019, and of its financial perform ance and its cash flows for the year then ended in accordance with the Accounting Standa rds for Business Enterprises and China Accounting System for Business Enterprises.
审计中我们注意到:由于2019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 management that, due to the sharp pric e decline in the stock market since January 2019, an investment loss totaling RMB5 700 000 would be incurred if the short-term equity securities held by your Company were sol d out on March 10
安明会计师事务所中国注册会计师
中国北京XXXXX XXXXXX
An Ming Certified Public countants
Beijing P.R.China Registered in P. R.China
29th March 2019
审计报告-保留意见
Auditors’ Report
安明(2019)审字第XXXXX 号
An Ming (2019) Audit No. XXXXXXXX
ABC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、2019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 sheet of ABC (the “Company”) a nd its subsidiaries (collectively referred to as the “Group”) as of 31st December 2019 and the related consolidated income statement, consolidated statement of changes in equity an d consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.
一、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 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 Chin a Accounting System for Business Enterprises. This responsibility includes: (i) designing, i mplementing and maintaining internal control relevant to the preparation and fair presentati on 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 accou nting estimates that are reasonable in the circumstances.
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’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audi t. We conducted our audit in accordance with the Standards on Auditing for Certified Pub lic Accountants. Those standards require that we comply with ethical requirements and pla n and perform the audit to obtain reasonable assurance whether the financial statements ar e 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 procedures to obtain audit evidence about the amounts and disclos ures in the financial statements. The procedures selected depend on the auditor’s jud gment, including the assessment of the risks of material misstatement of the financial state ments, whether due to fraud or error. In making those risk assessments, the auditor consid ers 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, b ut not for the purpose of expressing an opinion on the ef fectiveness of the entity’s interna l control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluati ng the overall presentation 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 the audit evidence we have obtained is sufficient and appropriate to provi de a basis for our audit opinion.
三、导致保留意见的事项
贵公司应收账款期末余额为30,000,000元，占期末资产总额的20%。

由于贵公司未能提供债务人地址,我们无法执行函证程序,也无法通过其他审计程序以获取充分、适当的审计证据。

3、the event which caused qualified opinion
The balance of accounts receivable of the Company is 30,000,000.00RMB at December 31, 2019. 20% of total assets, we can’t make confirmation and implement other audit proc edures to obtain sufficient and appropriate audit evidence because the Company didn’t pro vide debtors ’addresses.
四、审计意见
我们认为，除前段所述事项可能产生的影响外，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2019年度的经营成果和现金流量。

4. Opinion
In our opinion, except for the possible effects caused by no making confirmation the last paragraph presented, the financial statements give a true and fair view of the financial po sition of the Company and of the Group as of 31 December 2019, and of its financial pe rformance 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.
安明会计师事务所中国注册会计师
中国北京XXXXX XXXXXX
An Ming Certified Public countants
Beijing P.R.China Registered in P. R.China
29th March 2019
审计报告-否定意见
Auditors’ Report
安明(2019)审字第XXXXX 号
An Ming (2019) Audit No. XXXXXXXX
ABC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、2019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 sheet of ABC (the “Company”) a nd its subsidiaries (collectively referred to as the “Group”) a s of 31st December 2019 and the related consolidated income statement, consolidated statement of changes in equity an d consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.
一、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 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 Chin a Accounting System for Business Enterprises. This responsibility includes: (i) designing, i mplementing and maintaining internal control relevant to the preparation and fair presentati on 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 accou nting estimates that are reasonable in the circumstances.
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’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audi t. We conducted our audit in accordance with the Standards on Auditing for Certified Pub lic Accountants. Those standards require that we comply with ethical requirements and pla n and perform the audit to obtain reasonable assurance whether the financial statements ar e 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 procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s jud gment, including the assessment of the risks of material misstatement of the financial state ments, whether due to fraud or error. In making those risk assessments, the auditor consid ers 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, b ut not for the purpose of expressing an opinion on the effectiveness of the entity’s interna l control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluati ng the overall presentation 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 the audit evidence we have obtained is sufficient and appropriate to provi de a basis for our audit opinion.
三、导致否定意见的事项
贵公司存货期末计价方法(见注释XX)和固定资产计价方法(见注释XX)未采用历史成本原则。

该等违反会计准则事项造成存货期末余额减少XX元,同时固定资产账面原值增加XX 元,以对本期收入确认的真实性产生重大影响.
3、the event which caused adverse opinion
The inventory costing method as in Note XX and the valuation method for fixed assets as in Note XX do not follow the historical cost principle. This departure from the account ing standards has caused a RMBY XX decrease in the inventory value as well as a RMB Y XX increase in the original value of fixed assets, which has a material impact on the c orrectness of the income determination.
四、审计意见
我们认为，由于受到前段所述事项的重大影响，上述财务报表没有按照企业会计准则和《企业会计制度》的规定编制，未能在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2019年度的经营成果和现金流量。

4. Opinion
In our opinion, due to the material impact of the matters mentioned above, the financial s tatements doesn't give a true and fair view of the financial position of the Company and of the Group as of 31 December 2019, and of its financial performance and its cash flow s for the year then ended in accordance with the Accounting Standards for Business Enter prises and China Accounting System for Business Enterprises.
安明会计师事务所中国注册会计师
中国北京XXXXX XXXXXX
An Ming Certified Public countants
Beijing P.R.China Registered in P. R.China
29th March 2019
审计报告-无法表达意见
Auditors’ Report
安明(2019)审字第XXXXX 号
An Ming (2019) Audit No. XXXXXXXX
ABC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、2019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 sheet of ABC (the “Company”) a nd its subsidiaries (collectively referred to as the “Group”) as of 31st December 2019 and the related consolidated income statement, consolidated statement of changes in equity an d consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.
一、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 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 Chin a Accounting System for Business Enterprises. This responsibility includes: (i) designing, i mplementing and maintaining internal control relevant to the preparation and fair presentati on 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 accou nting estimates that are reasonable in the circumstances.
二、导致无法表示意见的事项
经审计,如会计报表附注XX所述,贵公司原材料采购和产品销售绝大部分来自关联方交易.但因受管理工作的限制,我们无法对这些交易执行必要的审计程序,因此我们无法对这些交易的公允性和合理性做出结论.
2、the event which caused disclaimer opinion
According to our examination, most of the inventory purchases and product sales of the C ompany are, as disclosed in the accompanying Note XX, transactions between related parti es. However, we were unable, as a result of the limits imposed by management, to perfor
m the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable.
三、审计意见
我们认为，由于上述事项可能产生的影响非常重大和广泛,我们无法对贵公司财务报表发现意见。

3. Opinion
due to the material and widely impact of the matters mentioned above, we cann't give a view of the financial statements of the Company.
安明会计师事务所中国注册会计师
中国北京XXXXX XXXXXX
An Ming Certified Public countants
Beijing P.R.China Registered in P. R.China
29th March 2019。