审计报告中英文

审计报告中英文
审计报告中英文
The management is responsible for the preparation and
fair presentation of these finanial statements in aordane ith the Aounting Standards for
Business Enterprises and China Aounting Sstem for Business
Enterprises. This responsibilit inludes: designing,
implementing and maintaining internal ontrol relevant to the
preparation and fair presentation of finanial statements that
are free from material misstatement, hether due to fraud or
error; seleting and appling appropriate aounting poliies; and
making aounting estimates that are reasonable in the irumstanes.
二、注册会计师的责任
Auditor’s Responsibilit 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 responsibilit is to express an opinion on these finanial
statements based on our audit. We onduted our audit in
aordane ith the Standards on Auditing for Certified Publi
Aountants. Those standards require that e pl ith ethial requirements and plan and perform the audit to obtain
reasonable assurane hether the finanial 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 ork involves performing proedures to obtain audit
evidene about the amounts and dislosures in the finanial
statements. The proedures seleted depend on the auditor’s
judgment, inluding the assessment of the risks of material
misstatement of the finanial statements, hether due to fraud
or error. In making those risk assessments, the auditor
onsiders internal ontrol hih related to the pilation of
finanial statements in order to design appropriate audit
proedures in the irumstanes, but not for the purpose of
expressing an opinion on the effetiveness of the entit’s
internal ontrol. An audit also inludes evaluating the
appropriateness of aounting poliies using and the
reasonableness of aounting estimates made b management, as
ell as evaluating the overall presentation of the finanial
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 evidene e have
obtained is suffiient 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201X年12月31
日的财务状况以及 201X年度的经营成
果。

In our opinion, the finanial statements give a true and fair
vie of the finanial position of the Compan as of De.31, 201X,
and of its finanial performane for the 201X ears then ended
in aordane ith the Aounting Standards for Business
Enterprises and China Aounting Sstem 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 as made b Chinese and English. If the to files
differ, the standard ill be Chinese. 山西**联合会计师事务所中国注册会计师：
ShanXi ** Unite Aountant Offie
Certified Publi Aountant: 中国·太原二○○七年七月十日
Shanxi, P.R.C. Date: Jul.10, 201X
篇三：
英文版审计报告
英文版审计报告---无法表示意见
推以下是无法表示意见审计报告英文范本
Folloing is an example of an audit report ontaining an
dislaimer opinion 荐
审计报告
Auditors’Report 安明Audit No. XXXXXXXX ABC股份有限公司全体股东: To the shareholders of ABC Co., Ltd. and its subsidiaries as
of 31st Deember 201X and the related onsolidated ine
statement, onsolidated statement of hanges in equit and
onsolidated ash flo statement for the ear then ended, and a
summar of signifiant aounting poliies and other explanator
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：
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；选择和运用恰当的会计
政策；作出合理的会计估计。

1. Management’s Responsibilit for the Finanial
Statements The management is responsible for the preparation
and fair presentation of these finanial statements in aordane
ith the Aounting Standards for Business Enterprises and China
Aounting Sstem for Business Enterprises. This responsibilit
inludes: designing, implementing and maintaining internal
ontrol relevant to the preparation and fair presentation of
finanial statements that are free from material misstatement,
hether due to fraud or error; seleting and appling
appropriate aounting poliies; and making aounting estimates
that are reasonable in the irumstanes.
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 hih aused dislaimer opinion Aording to our examination, most of the inventor purhases and
produt sales of the Compan are, as dislosed in the apaning
Note XX, transations beteen related parties. Hoever, e ere
unable, as a result of the limits imposed b management, to
perform the neessar audit proedures on those transations.
Thus e ere unable to onlude hether these transations ere 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 idel impat of the matters mentioned
above, e ann't give a vie of the finanial statements of
the Compan. 安明会计师事务所中国
注册会计师中国北京
XXXXX XXXXXX An Ming Certified Publi ountants Beijing P.R.China
Registered in P. R.China 29th Marh 201X篇
四：
最新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 201X-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 Aountant Offie 审计报告
AUDITOR’S REPORT 晋**审字（201X）第000**号
Jin ** Audit No.00** **铸造有限公司：To **foundr Co., Lt
d:
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201X年12月
31 日的资产负债表，201X年度的利润表以及财务报表附注。

We have audited the apaning balane sheet of ** foundr Co.,
Ltd as of De.31,201X, and the related onsolidated ine
statement for the 201X then ended, and a summar of signifiant aounting
poliies and other explanator notes.
一、管理层对财务报表的责任
1.Management’s Responsibilit for the Finanial 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。

The management is responsible for the preparation and fair
presentation of these finanial statements in aordane ith the Aounting Standards for
Business Enterprises and China Aounting Sstem for Business
Enterprises. This responsibilit inludes: designing,
implementing and maintaining internal ontrol relevant to the
preparation and fair presentation of finanial statements that
are free from material misstatement, hether due to fraud or
error; seleting and appling appropriate aounting poliies; and
making aounting estimates that are reasonable in the irumstanes.
二、注册会计师的责任
Auditor’s Responsibilit 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 responsibilit is to express an opinion on these finanial
statements based on our audit. We onduted our audit in
aordane ith the Standards on Auditing for Certified Publi
Aountants. Those standards require that e pl ith ethial requirements and plan and perform the audit to obtain
reasonable assurane hether the finanial 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。

An audit involves performing proedures to obtain audit evidene about the amounts and dislosures in the finanial statements. The proedures seleted depend on the auditor’s judgment, inluding the assessment of the risks of material misstatement of the finanial statements, hether due to fraud or error. In making those ris assessments, the auditor onsiders internal ontrol relevant to the entit’s preparation and fai presentation of the finanial statements in order to design audit proedures tha ar ppropriate in the irumstanes, but not for the purpose of expressing an opinion on the effetiveness of the entit’s internal ontrol. An audit als inludes evaluating the appropriateness of aounting poliies use an he reasonableness of aounting estimates mad b management, as el as evaluating the overall presentation of the finanial 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 evidene e have obtained is suffiient 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201X年12月31
日的财务状况以及 201X年度的经营成
果。

In our opinion, the finanial statements give a true and fair
vie of the finanial position of the Compan as of De.31, 201X,
and of its finanial performane for the 201X ears then ended
in aordane ith the Aounting Standards for Business
Enterprises and China Aounting Sstem 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 as made b Chinese and English. If the to files
differ, the standard ill be Chinese. 山西**联合会计师事务所中国注册会计师：
ShanXi ** Unite Aountant Offie
Certified Publi Aountant:
中国·太原二○○七年七月十日
Shanxi, P.R.C. Date: Jul.10, 201X篇
五：
最新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 201X-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 Aountant Offie 审计报告
AUDITOR’S REPORT
晋**审字（201X）第000**号
Jin ** Audit No.00** **铸造有限公司：To **foundr Co., Lt
d:
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201X年12月
31 日的资产负债表，201X年度的利润表以及财务报表附注。

We have audited the apaning balane sheet of ** foundr Co.,
Ltd as of De.31,201X, and the related onsolidated ine
statement for the 201X then ended, and a summar of signifiant aounting
poliies and other explanator notes.
一、管理层对财务报表的责任
1.Managemen t’s Responsibilit for the Finanial 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。

The management is responsible for the preparation and fair
presentation of these finanial statements in aordane ith the Aounting Standards for
Business Enterprises and China Aounting Sstem for Business
Enterprises. This responsibilit inludes: designing,
implementing and maintaining internal ontrol relevant to the
preparation and fair presentation of finanial statements that
are free from material misstatement, hether due to fraud or
error; seleting and appling appropriate aounting poliies; and
making aounting estimates that are reasonable in the irumstanes.
二、注册会计师的责任
Auditor’s Responsibilit 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 responsibilit is to express an opinion on these finanial
statements based on our audit. We onduted our audit in
aordane ith the Standards on Auditing for Certified Publi
Aountants. Those standards require that e pl ith ethial requirements and plan and perform the audit to obtain
reasonable assurane hether the finanial 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。

An audit involves performing proedures to obtain audit
evidene about the amounts and dislosures in the finanial
statements. The proedures seleted depend on the auditor’s
judgment, inluding the assessment of the risks of material
misstatement of the finanial statements, hether due to fraud
or error. In making those ris assessments, the auditor
onsiders internal ontrol relevant to the entit’s preparation
and fai presentation of the finanial statements in order to
design audit proedures tha ar ppropriate in the irumstanes,
but not for the purpose of expressing an opinion on the
effetiveness of the entit’s internal ontrol. An audit als
inludes evaluating the appropriateness of aounting poliies
use an he reasonableness of aounting estimates mad b
management, as el as evaluating the overall presentation of
the finanial 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 evidene e have obtained is suffiient 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201X年12月31
日的财务状况以及 201X年度的经营成
果。

In our opinion, the finanial statements give a true and fair
vie of the finanial position of the Compan as of De.31, 201X,
and of its finanial performane for the 201X ears then ended
in aordane ith the Aounting Standards for Business
Enterprises and China Aounting Sstem 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 as made b Chinese and English. If the to files
differ, the standard ill be Chinese. 山西**联合会计师事务所中国注册会计师：
ShanXi ** Unite Aountant Offie
Certified Publi Aountant: 中国·太原二○○七年七月十日
Shanxi, P.R.C. Date: Jul.10, 201X
附送：
审计报告中英文对照
审计报告中英文对照
irumstanes.
二、注册会计师的责任
Auditor’s Responsibilit 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 responsibilit is to express an opinion on these
finanial statements based on our audit. We onduted our audit
in aordane ith the Standards on Auditing for Certified Publi
Aountants. Those standards require that e pl ith
ethialrequirements and plan and perform the audit to obtain
reasonable assurane hether the finanial 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。

An audit involves performing proedures to obtain audit evidene about the amounts and dislosures in the finanial statements. The proedures seleted depend on the auditor’s judgment, inluding the assessment of the risks of material misstatement of the finanial statements, hether due to fraud or error. In making those ris assessments, the auditor onsiders internal ontrol relevant to the entit’s preparation and fai presentation of the finanial statements in order to design audit proedures
tha ar ppropriate in the irumstanes, but not for the purpose of expressing an opinion on the effetiveness of the entit’s internal ontrol. An audit als inludes evaluating
the appropriateness of aounting poliies use an he reasonableness of aounting estimates mad b management, as el as evaluating the overall presentation of the finanial 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 evidene e
have obtained is suffiient 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
201X年12月31 日的财务状况以及 201X年度的经营成果。

In our opinion, the finanial statements give a true and fair vie of the finanial position of the Compan as of De.31, 201X, and of its finanial performane for the 201X ears then ended in aordane ith the Aounting Standards for Business Enterprises and China Aounting Sstem 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 as made b Chinese and English. If the to files differ, the standard ill be Chinese. 山西**联合会计师事务所中国注册会计师：ShanXi ** Unite Aountant OffieCertified Publi Aountant: 中国·太原二○○七年七月十日 Shanxi, P.R.C. Date: Jul.10, 201X
篇三：
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 Report ABC股份有限公司全体股东：
To the shareholders of ABC Compan 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 apaning finanial statments of ABC Compan Limited designing, implementing and maintaining internal ontrol relevant to the preparation and fair presentation of finanial statements that are free from material misstatement, hether due to fraud or error; seleting and appling appropriate aounting poliies; and making aounting estimates that are reasonable in the irumstanes.
二、注册会计师的责任Auditor’s Responsibilit 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 responsibilit is to express an opinion on these finanial statements based on our audit. We onduted our audit in aordane ith China Standards on Auditing. Those standards require that e pl ith ethial requirements and plan and perform the audit to obtain reasonable assurane to hether the finanial 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 audit proedures to obtain audit evidene about theamounts and dislosures in the finanial statements. The proedures seleted depend on the auditor’s judgment, inluding the assessment of the risks of material misstatement of the finanial statements, hether due to fraud or error. In making those risk assessments, We onsiders internal ontrol relevant to the entit’s preparation and fair presentation of the finanial statements in order to design audit proedures that are appropriate in the irumstanes, but not for the purpose of expressing an opinion on the eff etiveness of the entit’s internal ontrol. An audit also inludes evaluating the appropriateness of aounting poliies used and the reasonableness of aounting estimates made b management, as
ell as evaluating the overall presentation of the finanial 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 evidene e have obtained is suffiient and appropriate to provide a basis for our audit opinion.
三、审计意见Opinion 我们认为，ABC公司财务报表已经按照企业会计准则和《××会计制度》的规定编制，在所有重大方面公允反映了ABC公司20×1年12月31日的财务状况以及20×1年度的经营成果和现金流量。

In our opinion, the finanial statements present fairl, in all material respets, the finanial
position of ABC Compan as at Deember 31,201X, and its
finanial performane and ash flos for the ear then ended in aordane ith Aounting Standards for Business Enterprises.
××会计师事务所中国注册会计师：
××Chinese Certified Publi ountants×× （盖章）（签名并盖章）中国注册会计师：
××Chinese Certified Publi ountants×× （签名并盖章）中国××市二○×二年×月×日。