审计报告中英文对照

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外资公司财报审计报告及附注模板(中英文对照参考版)

XX有限公司XX Company Limited 审计报告Auditors' Report XX审字[201X]第X-XXXXX号XX SHEN ZI [201X] No. X-XXXXX审计报告Auditors' ReportXX审字[201X]第X-XXX号XX SHEN ZI [201X] No. X-XXXXX XX有限公司全体股东：To the Shareholders of XX Co., Ltd:我们审计了后附的XXX有限公司（以下简称“贵公司”）财务报表，包括20X5年XX月XX日（母公司）【在公司有子公司但未编制合并报表时，应明确是“母公司”的单体财务报表而非合并财务报表】的资产负债表，20X5年度的利润表、现金流量表、股东权益变动表，以及财务报表附注。

We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the balance sheet as at December 31, 20X5, the statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.【在公司有子公司但未编制合并报表时，英文报告审计范围描述应如下】We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the Company's balance sheet as at December 31, 20X5, statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.一、管理层对财务报表的责任编制和公允列报财务报表是贵公司管理层的责任，这种责任包括：（1）按照企业会计准则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。

中英文对照的标准版审计报告

标准审计报告的参考格式Example of Standard Auditor’s Report审计报告Auditor’s ReportABC股份有限公司全体股东：To the shareholders of ABC Company Limited,我们审计了后附的ABC股份有限公司（以下简称ABC公司）财务报表，包括20×1年12月31日的资产负债表，20×1年度的利润表、股东权益变动表和现金流量表以及财务报表附注。

We have audited the accompanying financial statments of ABC Company Limited (hereinafter “ABC Company”),which comprise the balance sheet as at December 31,20XX, and the income statement, statement of changes in equity and 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Management’s Responsibility for the Financial Statements按照企业会计准则和《××会计制度》的规定编制财务报表是ABC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。

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: (a) 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; (b) selecting and applying appropriate accounting policies; and (c) making accounting estimates that are reasonable in the circumstances.二、注册会计师的责任Auditor’s Responsibility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。

中英文审计报告五种审计意见

审计报告-标准无保留意见A u d i t o r s’R e p o r t 安明(2007)审字第XXXXX 号An Ming (2007) 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2006We have (colle ctively statement, cons olidated and a sum mary of(1) 设计、实(2) 选择和运1.The in accordanc e with Enterprises. This the preparatio n and to fraud or e rror; (ii) that are reas onable in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 ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our au dit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that w e comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the fin ancial 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。

会计师事务所英文审计报告

会计师事务所英文审计报告（中英文版）Audit Report by Accounting FirmThe audit report prepared by our esteemed accounting firm is a comprehensive evaluation of the financial statements for the fiscal year ended.It is our professional opinion that the financial records present a true and fair view of the company"s financial performance and position.会计师事务所英文审计报告本所尊贵的会计师事务所编制的审计报告对截至财务年度末的财务报表进行了全面评估。

我们专业认为，这些财务记录真实公允地反映了公司的财务业绩与财务状况。

Methodology and FindingsOur audit was conducted in accordance with generally accepted auditing standards, employing a risk-based approach.We found the internal controls to be effective, with no material misstatements detected in the financial statements.方法和发现本次审计是根据普遍接受的审计标准进行的，采用了风险导向的方法。

我们发现内部控制有效，财务报表中没有发现重大错报。

Opinions and RecommendationsBased on our examination, it is our opinion that the financial statements are free from material misstatement.However, we recommendthe company to enhance its inventory management system to mitigate the risk of potential fraud.意见与建议根据我们的审查，我们认为财务报表在重大方面没有错报。

小学财务收支审计报告

小学财务收支审计报告【中英文版】English:The audit report of the primary school"s financial income and expenses is as follows.Firstly, we examined the financial records and found that all transactions were properly recorded.The school"s revenue mainly came from tuition fees, donations, and government grants.The expenses included teacher salaries, utility bills, textbooks, and maintenance costs.中文：小学财务收支审计报告如下。

首先，我们审查了财务记录，发现所有交易均已被适当记录。

学校的收入主要来自学费、捐赠和政府补助。

支出包括教师工资、水电费、教材和维护费用。

English:ext, we reviewed the school"s financial statements and found them to be accurate and transparent.The school"s revenue exceeded its expenses, resulting in a surplus for the fiscal year.The surplus was used to improve the school"s facilities and purchase new educational equipment.中文：接着，我们审查了学校的财务报表，发现它们是准确和透明的。

学校的收入超过了支出，导致了财政年度的盈余。

审计报告说明中英文版

审计报告说明中英文版审计报告说明中英文版审计报告 Auditors’Report 德信(20XX)审字第 XXXXX 号 De Xin (20XX) 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20XX 年12月31日的合并及母公司资产负债表、20XX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”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 20XX and the related consolidated in come 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。

个体财务审计报告

个体财务审计报告（中英文实用版）Individual Financial Audit Report个人财务审计报告This audit report is prepared for the individual client, Mr.John Smith, to assess the accuracy and completeness of his financial records for the fiscal year 2022.The audit was conducted in accordance with the generally accepted auditing standards and the relevant financial regulations.本审计报告是为个人客户约翰·史密斯先生准备的，目的是评估他在2022财政年度的财务记录的准确性和完整性。

审计是根据普遍接受的审计标准和相关的财务规定进行的。

The audit process included a review of Mr.Smith"s bank statements, cash receipts and disbursements, credit card statements, and other relevant financial documents.We also conducted inquiries with Mr.Smith and his accountant to clarify any discrepancies or unusual transactions.审计过程包括审查史密斯先生的银行对账单、现金收据和支付、信用卡对账单和其他相关的财务文件。

我们还与史密斯先生和他的会计师进行了询问，以澄清任何差错或异常交易。

Based on our examination, we have determined that Mr.Smith"s financial records are substantially complete and accurate.However, we did identify a few discrepancies that require further explanation orclarification.基于我们的审查，我们确定史密斯先生的财务记录在很大程度上是完整和准确的。

英文审计报告(带中文翻译)

xx company limited
（a joint stock company incorporated in the xx with limited
liability）
we have audited the financial statements on pages 58 to 108 which
statements, and of whether the accounting policies are appropriate
to the company's circumstances, consistently applied and adequately
incorporation of the company） to xx and have been properly prepared
in accordance with the disclosure requirements of the hong kong
贵公司的董事负责编制真实与公平的财务报表。在编制该等真实与公平的财务报表时，董事必须选取并贯彻采用合适的会计政策。我们的责任乃根据我们审核工作的结果，对该等财务报表作出独立意见，并仅向贵公司全体股东报告我们的结论，及不作其它用途。我们并不就本报告的内容向任何其它人士负上责任或承担法律责任。
disclosed.
we planned and performed our audit so as to obtain all the
information and explanations which we considered necessary in order
for no other purpose. we do not assume responsibility towards or

英文审计报告(带中文翻译)

英文审计报告(带中文翻译)(一)规范部门预算管理，强化预算执行约束。

按照中央关于改进工作作风，密切联系群众的八项规定，进一步强化部门预算管理，制定和完善基本支出、项目支出等各项支出标准，严格按项目和进度执行预算，增强预算的约束力和严肃性。

进一步扩大部门预算决算公开范围，细化公开内容。

各主管部门和核算中心要加强对下属单位的指导、管理和监督，加强内部控制和内审制度，切实提高预算单位财政财务收支管理水平。

致xx公司股东（在xx注册成立的股份有限公司）本审计师（以下简称「我们」）已完成审核刊于第58页至第108页根据香港公认会计原则编制的财务报表。

董事及审计师各自的责任贵公司的董事负责编制真实与公平的财务报表。

在编制该等真实与公平的财务报表时，董事必须选取并贯彻采用合适的会计政策。

我们的责任乃根据我们审核工作的结果，对该等财务报表作出独立意见，并仅向贵公司全体股东报告我们的结论，及不作其它用途。

我们并不就本报告的内容向任何其它人士负上责任或承担法律责任。

意见的基础我们乃按香港会计师公会所颁布的审计准则进行审核工作。

审核范围包括以抽查方式查核与财务报表所载数额及披露事项有关的凭证，亦包括评估董事于编制该等财务报表时所作的重大估计及判断、所厘定的会计政策是否适合贵公司的具体情况以及有否贯彻应用并充分披露该等会计政策。

贵公司于1998年XX月XX日领取XXXXXXXXXXXX号企业法人营业执照，注册资本275万元，法人代表XXX，经营范围：销售通信器材、承揽通信工程设计、施工、通信设备维修、汽车维修，物业管理;餐饮娱乐、职业中介、通信信息服务;室内装饰、工业与民用建筑工程。

简式审计报告，顾名思义，是内容和格式简明扼要的审计报告，包括注册会计师对会计报表审计后出具的各类审计意见的审计报告。

这类审计报告记载的内容是法令或审计准则规定的，而且用以表述的文字是众皆通晓的，因此，要求它必须简明扼要，并具有大体的标准格式。

审计报告中英文对照5篇

审计报告中英文对照5篇第一篇：审计报告中英文对照最新审计报告中英文对照（转载）审计报告中英对照2008-12-27 13:38:21 阅读2557 评论5字号：大中小订阅山西**联合会计师事务所ShanXi**Unite Accountant Office审计报告AUDITOR’S REPORT晋**审字（2007）第000**号Jin **(2007)Audit No.00****铸造有限公司：To **foundry Co., Ltd:我们审计了后附的**铸造有限公司（以下简称贵公司）财务报表，包括2006年12月日的资产负债表，2006年度的利润表以及财务报表附注。

We have audited the accompanying balance sheet of ** foundry Co., Ltd(the “Company”)as of Dec.31,2006, and the related consolidated income statement for the2006then ended, and a summary of significant accounting policies and otherexplanatory notes.一、管理层对财务报表的责任1.Management’s Responsibility for the Financial Statements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。

审计报告英文版

审计报告英文版Audit ReportTo: [Client's Name]From: [Auditor's Name]Date: [Date]Subject: Audit Report for the Financial Statements of [Client's Company Name] for the Year Ended [Year]1. Executive Summary:We have conducted an audit of the financial statements of [Client's Company Name] for the year ended [Year]. Our audit was performed in accordance with generally accepted auditing standards. This report summarizes our findings and provides our opinion on the fairness of the financial statements.2. Scope of the Audit:Our audit was conducted to obtain reasonable assurance about whether the financial statements are free from material misstatement. We examined evidence supporting the amounts and disclosures in the financial statements. The audit was performed ona sample basis and may not detect all material errors or frauds.3. Opinion:Based on our audit, in our opinion, the financial statements present fairly, in all material respects, the financial position of [Client's Company Name] as of [End of Year], and the results of itsoperations and cash flows for the year then ended, in accordance with [Accounting Framework].4. Key Findings and Recommendations:During our audit, we identified the following key findings and have provided recommendations to address them:4.1 [Finding 1]:Explanation of finding 1 and recommendation.4.2 [Finding 2]:Explanation of finding 2 and recommendation.4.3 [Finding 3]:Explanation of finding 3 and recommendation.5. Management's Response:We have received management's response to the findings and recommendations identified during the audit. Management's response is included in this report and provides their actions taken or planned to address the identified issues.6. Other Matters:We have no other matters to report that would require disclosure under applicable auditing standards.7. Responsibilities:Management is responsible for the preparation and fair presentation of the financial statements in accordance with [Accounting Framework]. Management is also responsible fordesigning, implementing, and maintaining internal control relevant to the preparation and fair presentation of the financial statements.8. Auditor's Responsibility:Our responsibility is to express an opinion on the financial statements based on our audit. We conducted the audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.9. Report Distribution:This report is intended solely for the use of management and the board of directors of [Client's Company Name]. It should not be used for any other purpose or be distributed to any other parties without our prior written consent.We would like to express our appreciation to the management and staff of [Client's Company Name] for their cooperation and assistance during the audit.If you have any questions regarding this report, please do not hesitate to contact us.Sincerely,[Auditor's Name][Title][Audit Firm Name]。

审计名词中英文对照值得看

– reject testing 受-拒测试 Acceptance & Continuance (“FRISK”) or (“A&C”) 业务承接与续约 Accounting adjustments 会计调整 Accounting estimate 会计估计 Accounting policies 会计政策 Adjusting journal entry 调整分录 Alternative procedures 替代程序 Application controls 应用控制 Assurance Risk Management (ARM) 鉴证风险管理 Audit adjustment 审计调整 Audit comfort cycle (“ACC”) 审计信赖循环 Audit comfort matrix ("ACM") 审计信赖矩阵 Audit Committee 审计委员会 Audit documentation 审计工作记录 Audit evidence 审计证据 Audit plan 审计计划 Audit procedures 审计程序 Audit response 审计应对(措施) Audit sampling 审计抽样 Audit strategy 审计策略 Auditors’ report 审计报告 Authorisation, completeness, appropriateness, 授权、完整性、适当性、准确性、确证性、有 accuracy, validation, validity 效性 Authorization 授权 Balance sheet 资产负债表 Business analysis framework 业务分析框架 Business objective 经营目标 Business performance review 业绩复核 Business process 业务流程 Business rationale 商业理由 Business risk 经营风险 Business unit 经营单位 Cash flow forecasts 现金流量预测 Compensating controls 补偿性控制 Completeness, accuracy, occurrence/existence, cut- 完整性、准确性、发生/存在、截止、计价/分 off, valuation/allocation, rights and obligation, 摊、权利和义务，分类 classification accuracy, validity and restricted Completeness, 完整性、准确性、有效性、权限限制 access (CAVR) Complex systems 复杂系统 Computer-assisted auditing techniques 计算机辅助审计技术 Confirmation 函证 Consolidation 合并 Contingent liabilities 或有负债 Control activities 控制活动 Control environment 控制环境 Critical matter / significant matter 关键事项 / 重大事项 Cross reference 交叉索引 Cumulative Audit Knowledge and Experience (CAKE) 审计知识和经验积累 Cycle count 循环盘点 Detection risk 检查风险 Direction, supervision and review 指导、监督与复核 Disclosure checklist 披露事项核对表 Element of unpredictability 不可预见性因素 Engagement leader 项目负责人

审计报告中英文对照

最新审计报告中英文对照（转载）审计报告中英对照2008-12-27 13:38:21 阅读2557 评论5 字号：大中小订阅山西**联合会计师事务所ShanXi**Unite Accountant Office审计报告AUDITOR’S REPORT晋**审字（2007）第000**号Jin ** (2007) Audit No.00****铸造有限公司：To **foundry Co., Ltd:我们审计了后附的**铸造有限公司（以下简称贵公司）财务报表，包括2006年12月31 日的资产负债表，2006年度的利润表以及财务报表附注。

We have audited the accompanying balance sheet of ** foundry Co., Ltd (the “Company”) as of Dec.31,2006, and the related consolidated income statement for the 2006 then ended, and a summary of significant accounting policies and otherexplanatory notes.一、管理层对财务报表的责任1.Mana gement’s Responsibility for the Financial Statements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。

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 thecircumstances.二、注册会计师的责任2. Auditor’s Responsibility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。

审计报告中英文对照

The management is responsible for the preparation and fair presentation of these financial statements in accordance with theAccounting Standards for Business EnterprisesandChina 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.
一、管理层对财务报表的责任
1.Management’s Responsibility for the Financial Statements
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。

审计报告中英文对照终审稿)

此报告中、英文各一份，两者若有差异，以中文为准。
The report was made by Chinese and English. If the two files differ, the standard will be Chinese.
山西**联合会计师事务所中国注册会计师：
ShanXi** Unite Accountant OfficeCertifiedPublic Accountant:
我们审计了后附的**铸造有限公司（以下简称贵公司）财务报表，包括2006年12月31 日的资产负债表，2006年度的利润表以及财务报表附注。
We have audited the accompanying balance sheet of** foundry Co., Ltd (the “Company”)as of Dec.31,2006, and the related consolidated income statement for the 2006 then ended, and a summary of significant accounting policies and other explanatory notes.
三、审计意见
3. Opinion
我们认为, 贵公司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公司2006年12月31 日的财务状况以及 2006年度的经营成果。
In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2006, and of its financial performance for the 2006 years then ended in accordance with theAccounting Standards for Business EnterprisesandChina Accounting System for Business Enterprises.

2019年最新深圳审计报告中英文版

(English Translation for Reference Only)Auditor’s Reportxxxxx：To xxxxx一、审计意见我们审计了XX财务报表，包括2019年12月31日的资产负债表，2019年度的利润表、现金流量表、股东权益变动表以及相关财务报表附注。

我们认为，后附的财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了XX 2019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。

1.Auditor’s OpinionWe have audited the financial statements of XX, including the balance sheets as of 31 December 2019, income statements, cash flow statements, statements of changes in shareholders’ equity, and notes to the financial statements.In our opinion, the accompanying financial statements present fairly, in accordance with Accounting Standards for Business Enterprises, the financial positions of XX as of 31 December 2019, and its financial performance, cash flow of the year.二、形成审计意见的基础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。

审计报告“注册会计师对财务报表审计的责任”部分进一步阐述了我们在这些准则下的责任。

按照中国注册会计师职业道德守则，我们独立于XX，并履行了职业道德方面的其他责任。

上市公司审计报告摘要(中英文)

Take action, and then get to know yourself.精品模板助您成功！（页眉可删）上市公司审计报告摘要（中英文）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20__年12月31日的合并及母公司资产负债表、20__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”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 20__ 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. Managements Responsibility for the Financial Statements The management is responsible for the preparation and fair presentation of these financial statements in accordance with theAccounting 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。

上市公司审计报告摘要(中英文)

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最新审计报告中英文对照
山西**联合会计师事务所
ShanXi**Unite Accountant Office
审计报告
AUDITOR’S REPORT
晋**审字（2007）第000**号
Jin ** (2007) Audit No.00**
**铸造有限公司：
To **foundry Co., Ltd:
我们审计了后附的**铸造有限公司（以下简称贵公司）财务报表，包括2006年12月
31 日的资产负债表，2006年度的利润表以及财务报表附注。

We have audited the accompanying balance sheet of ** foundry Co., Ltd (the “Company”) as of Dec.31,2006, and the related consolidated income statement for the 2006 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
1.Management’s Responsibility for the Financial Statements
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。

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、注册会计师的责任
2. Auditor’s Responsibility
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作出会计估计的合理性，以及评价财务报表的总体列报。

The audit work 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 which related to the compilation of financial statements in order to design appropriate audit procedures 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 using 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
3. Opinion
我们认为, 贵公司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公司2006年12月31 日的财务状况以及2006年度的经营成
果。

In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2006, and of its financial performance for the 2006 years then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.
此报告中、英文各一份，两者若有差异，以中文为准。

The report was made by Chinese and English. If the two files differ, the standard will
be Chinese.
山西**联合会计师事务所中国注册会计师：
ShanXi ** Unite Accountant Office Certified Public
Accountant:
中国·太原二○○七年七月十日 Shanxi, P.R.C. Date: Jul.10, 2007。

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