审计报告说明中英文版
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。
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。
审计报告英文
审计报告英文Audit ReportDate: [insert date]To: [insert recipient]From: [insert auditor's name]Subject: Audit Report1. IntroductionWe have conducted an audit of [insert company name] for the year ended [insert year]. The purpose of this audit was to examine and evaluate the financial statements of the company to ensure their accuracy and adherence to relevant accounting standards. This report presents our findings and conclusions based on the audit procedures performed.2. Scope of the AuditOur audit was conducted in accordance with generally accepted auditing standards. We reviewed the financial statements and supporting documentation provided by the company. Our audit procedures included testing the internal controls, verifying the accuracy and completeness of transactions, and evaluating the company's accounting principles and policies.3. Summary of FindingsWe are pleased to report that, based on our audit procedures, the financial statements of [insert company name] present fairly, in all material respects, the financial position and results of operations of the company as of [insert date]. We did not identify any material misstatements in the financial statements.4. Internal ControlsDuring our audit, we evaluated the company's internal control system. We found that the internal controls were adequately designed and implemented to provide reasonable assurance of the reliability of financial reporting and the safeguarding of assets. However, we noted certain areas where improvements could be made, such as segregating duties and enhancing the monitoring of controls.5. Accounting PoliciesWe also reviewed the company's accounting policies and found them to be consistent with generally accepted accounting principles. We identified no material departures from these policies that would impact the fairness of the financial statements.6. Auditors' OpinionBased on the audit procedures described above, we express an unqualified opinion that the financial statements of [insert company name] present fairly, in all material respects, the financial position and results of operations of the company as of [insert date] in accordance with the applicable accounting standards.7. Management's ResponseManagement has reviewed this audit report and concurs with our findings and conclusions. They have communicated their commitment to taking the necessary steps to address the areas where improvements can be made in the internal controls.8. ConclusionIn conclusion, our audit of [insert company name] has revealed no material misstatements in the financial statements. We commend management for their commitment to maintaining accurate financial records and for their cooperation during the audit process. We recommend that management take the necessary steps to implement the suggested improvements in the internal control system.Should you have any questions or require additional information, please do not hesitate to contact us.Yours sincerely,[insert auditor's name][insert auditor's title][insert auditing firm]。
个人薪资收入审计报告中英文版
个人薪资收入审计报告中英文版中文版：个人薪资收入审计报告一、审计目的本次审计旨在核实员工XX的个人薪资收入，确保其薪资的合法、合规，并保障公司的利益。
二、审计范围本次审计的范围包括员工XX在XXXX年XX月至XXXX年XX月期间的薪资收入。
三、审计方法本次审计采用了以下方法：1. 查阅员工XX的薪资记录及相关档案;2. 核对薪资记录与银行流水账单;3. 对员工XX进行访谈，了解其薪资收入情况。
四、审计结果经过审计，我们发现以下问题：1. 员工XX在XXXX年XX月至XXXX年XX月期间，存在未足额缴纳个人所得税的情况。
具体表现为，每月应缴纳的个人所得税未按规定缴纳，累计欠缴税款为XXXX元。
2. 员工XX在XXXX年XX月至XXXX年XX月期间，存在加班费计算不准确的情况。
具体表现为，加班小时数与实际加班情况不符，导致加班费少计XXXX元。
3. 员工XX在XXXX年XX月至XXXX年XX月期间，存在工资发放不及时的情况。
具体表现为，每月工资发放时间滞后于规定时间，最长延迟了XX天。
五、审计建议针对以上问题，我们提出以下建议：1. 人力资源部门应加强对员工薪资所得税的缴纳情况的监督和管理，确保员工按时足额缴纳个人所得税;2. 人力资源部门应重新核定员工加班费的计算方法和标准，确保加班费的准确性和合理性;3. 人力资源部门应建立完善的工资发放管理制度，确保工资发放的及时性和准确性。
英文版：Audit Report on Personal Salary IncomeI. Audit ObjectiveThe purpose of this audit is to verify the personal salary income of employee XX, ensure the legality and compliance of his/her salary, and safeguard the interests of the company.II. Audit ScopeThe scope of this audit includes the salary income of employee XX from XX month of XXXX to XX month of XXXX.III. Audit MethodologyThe audit adopts the following methods:1. Review the salary records and related files of employee XX;2. Check the salary records against the bank transaction statements;3. Interview employee XX to understand his/her salary income situation.IV. Audit ResultsAfter the audit, we found the following issues:1. From XX month of XXXX to XX month of XXXX, employee XX had insufficiently paid personal income tax. Specifically, the monthly personal income tax that should be paid was not paid in accordance with the regulations, and the accumulated unpaid tax was XXX Yuan.2. From XX month of XXXX to XX month of XXXX, employee XX had inaccurate calculation of overtime pay. Specifically, the number of overtime hours did not match the actual overtime situation, leading to a underpayment of XXX Yuan in overtime pay.3. From XX month of XXXX to XX month of XXXX, employee XX had delayed salary payment. Specifically, the monthly salary payment was delayed beyond the prescribed time, with the longest delay being XX days.V. Audit RecommendationsIn response to the above issues, we propose the following recommendations:1. The human resources department should strengthen supervision and management of employees' tax payment on salaries, to ensure that employees pay personal income tax on time and in full;;。
审计报告英语模板
Audit Report English TemplateIntroductionAn audit report is a document that outlines the results of an organization’s financial and operational review. This report should provide stakeholders with an overview of the organization’s performance and identify any areas of concern. The purpose of this template is to provide a guide for drafting an audit report in English.Executive SummaryThe executive summary should provide a brief overview of the audit report. It should summarize the audit findings, highlight any major concerns, and provide an overall conclusion. The executive summary should be written in a clear and concise manner, and should be no more than one page in length.ScopeThis section should provide an overview of the audit’s scope and objectives. It should outline the areas that were reviewed, the methods used to conduct the audit, and any limitations that were encountered.ObservationsThis section should provide a detailed overview of the audit findings. It should outline any areas where the organization is performing well, as well as any areas of concern. Each observation should be supported by evidence from the audit, and should include recommendations for improvement.ConclusionThe conclusion should summarize the audit’s findings and provide an overall assessment of the organization’s performance. It should highlight any major concerns and provide recommendations for improvement. The conclusion should be written in a clear and concise manner, and should be no more than one page in length.RecommendationsThis section should outline specific recommendations for improvement based on the audit findings. Each recommendation should be specific, measurable, achievable, relevant, and time-bound (SMART). Recommendations should be prioritized based on their potential impact and feasibility of implementation.Management ResponseThis section should include the organization’s response to the audit findings and recommendations. It should provide a plan for implementing the recommendations, including timelines and responsible parties. The management response should be written in a clear and concise manner, and should be no more than one page in length.ConclusionAn audit report is an important document that provides stakeholders with valuable information about an organization’s performance. By foll owing this template, you can create a clear and concise audit report that outlines the results of your review and provides recommendations for improvement.。
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。
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]。
审计报告中英文对照
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。
2023 审计报告 英文版
2023 审计报告英文版Audit Report 2023: English EditionIntroduction:This document presents an audit report for the year 2023, providing a comprehensive analysis of the financial statements, internal controls, and overall compliance of a hypothetical company.The report aims to ensure transparency, accuracy, and adherence to regulatory standards.The following sections delve into the details of the audit findings, recommendations, and conclusions.Executive Summary:The audit for the fiscal year 2023 was conducted in accordance with generally accepted auditing standards.The audit scope encompassed the examination of financial statements, including the balance sheet, income statement, cash flow statement, and statement of changes in equity.The audit also assessed the effectiveness of internal controls and compliance with relevant laws and regulations.1.Financial Statements:The financial statements for the year 2023 were found to be presented fairly in all material respects.The balance sheet reflected the company"s financial position accurately, with assets, liabilities, and equity reported in compliance with accounting principles.The incomestatement depicted the company"s financial performance, showcasing revenue, expenses, and net income in a clear and transparent manner.1.1 Balance Sheet Highlights:- Total assets increased by 15% compared to the previous year.- Liabilities decreased by 5%, indicating improved financial leverage.- Equity expanded by 8%, reflecting increased retained earnings and shareholder value.1.2 Income Statement Highlights:- Revenue grew by 20% year-on-year, driven by strong sales performance.- Gross profit margin improved by 3 percentage points due to effective cost management.- Net income increased by 12%, demonstrating the company"s profitability.2.Internal Controls:The audit evaluated the effectiveness of the company"s internal controls over financial reporting.The findings indicated that the company had established a robust control environment, with adequate policies and procedures in place to safeguard assets and ensure reliable financial reporting.2.1 Control Environment:- The company maintained a strong ethical tone at the top,promoting integrity and accountability.- Segregation of duties was effectively implemented to prevent conflicts of interest.2.2 Risk Assessment:- The company conducted regular risk assessments to identify and mitigate potential risks.- Internal controls were designed to address identified risks, ensuring the reliability of financial reporting.pliance:The audit assessed the company"s compliance with applicable laws, regulations, and internal policies.The findings revealed that the company adhered to all relevant legal and regulatory requirements, with no significant instances of non-compliance.3.1 Regulatory Compliance:- The company maintained compliance with tax laws, labor regulations, and environmental standards.- Proper disclosures were made in the financial statements, ensuring transparency.4.Recommendations:Based on the audit findings, the following recommendations were made to enhance the company"s financial management and internal controls:- Strengthen the IT infrastructure to improve data security and prevent unauthorized access.- Enhance training programs for employees to increase awareness of internal control policies and procedures.- Continuously monitor and update risk management strategies to adapt to the evolving business environment.Conclusion:The 2023 audit report concludes that the company"s financial statements present a true and fair view of its financial performance and position.The internal controls over financial reporting were effective, and the company demonstrated compliance with relevant laws and regulations.The recommendations provided aim to further strengthen the company"s financial governance and operational efficiency.ote: This document is a fictional audit report created for the purpose of this task.It does not represent any actual company or audit findings.。
审计报告中英文对照终审稿)
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.
审计报告免责声明
审计报告免责声明(中英文实用版)English:To the extent permitted by law, we, as auditors, hereby disclaim any responsibility or liability for any loss or damage of any kind arising out of or in connection with the use of the audit report.中文：在法律允许的范围内，我们作为审计师特此声明，对于因使用审计报告而导致的任何损失或损害，我们将不承担任何责任或义务。
English:Our audit work was conducted in accordance with generally accepted auditing standards and principles.However, we cannot guarantee the accuracy or completeness of the information provided by the company, or the occurrence of errors or omissions in the audit report.中文：我们的审计工作是根据普遍接受的审计标准和原则进行的。
然而，我们无法保证公司提供的信息的准确性或完整性，也无法保证审计报告中存在错误或遗漏。
English:We have obtained sufficient and appropriate audit evidence to provide reasonable assurance that the financial statements are free from material misstatement.However, due to the limitations of an audit, we cannot provide absolute assurance that the financial statements are freefrom all misstatements.中文：我们已经获得了足够的适当审计证据，以提供合理保证，使财务报表免受重大错报的影响。
审计报告翻译
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。
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.management’s responsibi lity 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。
the management is responsible for the preparation and fair presentation of thesefinancial 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。
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。
外企审计报告中英文对照
外企审计报告中英文对照外企审计报告通常包括英文对照，报告内容可能包括财务报表、审计意见、内部控制评价等。
在审计报告中，英文对照通常是为了方便国际间的沟通和理解。
以下是对照的一个例子：中文部分：尊敬的董事会：我们已对XX公司的财务报表进行审计，报告期截至XX年XX月XX日。
这些财务报表是公司管理层的责任，我们的责任是对这些财务报表进行审计，以确定它们是否不存在重大错报。
我们的审计是根据中国注册会计师审计准则进行的。
这些准则要求我们遵守职业操守，并计划和执行审计工作，以对财务报表是否不存在重大错报做出合理保证。
英文部分：To the Board of Directors:We have audited the accompanying financial statements of XX Company, which comprise the balance sheets as of December 31, 20X1, and the related statements of income, comprehensive income, changes in equity, and cash flows for the year then ended, and the related notes to the financial statements. Management’s Responsibility for the Financial Statements.Management is responsible for the preparation and fair presentation of these financial statements in accordance with Chinese Accounting Standards for Business Enterprises, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.这是一个审计报告中英文对照的简单例子，具体内容会根据不同公司和审计机构的要求有所不同。
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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。
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 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. 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 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 provide 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20XX年12月31日的财务状况以及20XX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 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. 审计中我们注意到:由于20XX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 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会计师事务所中国注册会计师中国 XX XXXXX XXXXXX De Xin Certified Public countants Zhengzhou P.R.China Registered in P. R.China 29th March 20XX。