英文审计报告(带中文翻译)
标准审计报告 英文版
标准审计报告英文版Standard Audit Report[Name of the Audit Firm][Address][City, State, Zip Code][Date]To the Shareholders of [Company Name]We have audited the financial statements of [Company Name] (the "Company") as of [Balance Sheet Date], and for the year then ended, which comprise the balance sheet as of [Balance Sheet Date] and the income statement, statement of changes in equity, and cash flow statement for the year then ended, and summary of significant accounting policies and other explanatory notes.Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with [Applicable Accounting Framework], and for such internal control as management determines is necessary to enable the preparationof financial statements that are free from material misstatement, whether due to fraud or error.Auditor's ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the International Standards on Auditing. Those standards require that we comply with ethical requirements andplan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.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 significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of [Company Name] as of [Balance Sheet Date], and the results of its operations and its cash flows for the year then ended in accordance with [Applicable Accounting Framework].[Name of the Audit Firm] [City, State, Zip Code]。
审计报告英语
审计报告英语Audit Report in EnglishIntroductionAn audit report in English is a document that summarizes the findings of an audit process carried out by an external or an internal auditor. The report provides an independent and objective assessment of the financial position of the company or organization, operations, and management practices.Types of Audit ReportsThere are four types of audit reports: unqualified, qualified, adverse, and disclaimer of opinion.An unqualified audit report is the best possible outcome of an audit process. It means that the auditor found no material misstatements in the financial statements and that the company or organization has adhered to generally accepted accounting principles.A qualified audit report indicates that the financial statements have been materially misstated or that the company or organization did not adhere to accounting principles. The auditor will provide details of the nature and extent of the misstatements or non-compliance in the report.An adverse audit report is the worst possible outcome of an audit process. It means that the auditor found significant errors or fraud in the financial statements, and the company or organization did not adhere to accounting principles.A disclaimer of opinion is given when the auditor is unable to complete the audit process due to lack of information or inability to assess the integrity of the management.Content of an Audit ReportThe content of an audit report in English should include the following:1. Title page: The title page should include the name of the company or organization, the name of the auditor, the report date, and the type of opinion.2. Introduction: The introduction should provide an overview of the audit process, including the scope and objectives of the audit.3. Management's Responsibility: This section should outline management's responsibility for preparing the financial statements and maintaining internal controls.4. Audit Methodology: This section should describe the audit methodology used by the auditor, including the tests that were performed, and the procedures that were followed.5. Results of the Audit: This section should present the findings of the audit process, including any material misstatements or non-compliance with accounting principles.6. Auditor’s Opinion: In this section, the auditor should provide their opinion on the financial statements, including any reservations or qualifications.7. Management’s Response: This section should outline management's response to the findings of the audit report.ConclusionAn audit report in English is an essential document that provides insight into an organization's financial position, operations, and management practices. The report should be written clearly and concisely, and the findings should be presented in a format that is easy to understand. This report serves as a reference for investors, creditors, and regulatory bodies, to assess the financial health of the company or organization.。
审计报告英语
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：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。
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 fairpresentation 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 thatare 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。
标准审计报告的英文翻译
标准审计报告的英文翻译Standard Audit ReportDate: [Date of the audit report]To: [Name of the recipient]IntroductionThis report presents the results of our audit of [Company Name], conducted for the period beginning [Start date] and ending [End date]. This audit was conducted in accordance with generally accepted auditing standards and regulations.ScopeThe audit was designed to obtain reasonable assurance regarding the financial statements as a whole, and to assess the internal control systems in place at [Company Name]. The audit was carried out at [Company Name]'s premises and included examination of accounting records, as well as other procedures deemed necessary by our auditors.OpinionBased on our findings, we express an unqualified opinion that the financial statements present fairly, in all material respects, the financial position of [Company Name] at [End date] and the results of its operations for the period then ended, in accordance with [Accounting Standards].Basis for OpinionOur audit was conducted in accordance with generally acceptedauditing standards, which require us to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 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 forming our opinion, we also evaluated the overall adequacy of the presentation of information in the financial statements.Key Audit MattersDuring the course of our audit, we identified the following key audit matters that required our special attention:1. [Key Audit Matter 1]: Explain the nature of the matter and its impact on the financial statements.2. [Key Audit Matter 2]: Explain the nature of the matter and its impact on the financial statements.3. [Key Audit Matter 3]: Explain the nature of the matter and its impact on the financial statements.Management's ResponsibilityManagement is responsible for the preparation and fair presentation of the financial statements in accordance with [Accounting Standards]. This includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.Auditor's ResponsibilityOur responsibility is to express an opinion on the financial statements based on our audit. We conducted our 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.ConclusionIn our opinion, the financial statements of [Company Name] present fairly, in all material respects, the financial position of the company as of [End date], and the results of its operations for the period then ended, in accordance with [Accounting Standards]. [Name of the Audit Firm][Signature][Date]。
审计报告英文版全
A U D I T O R’S R E P O R TYue Hua Shen / Yan Zi (2014) No. 0002To all shareholders of ****** Co., Ltd:We have audited the accompanying financial statements of ****** Co., Ltd (“Your Company”), which comprise the balance sheet as of 31 December 2013, the income statement,statement of changes in owner's equity and cash flow statement for the year then ended, and notes to the financial statements.I. Management’s responsibility for the financial statementsManagement of your Company is responsible for the preparation and fair presentation of financial statements. This responsibility includes: (1) in accordance with the Accounting Standards for Business Enterprises and its relevant provisions, preparing the financial statements and reflecting fair presentation; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.II. Auditors' responsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. 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.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' 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, we consider the internal control relevant to the 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 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.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. OpinionIn our opinion, the financial statements of your Company have been prepared in accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your Company as of 31 December 2013, and the results of its operations and cash flows for the year then ended.Guangdong Huaxin Accounting Firm (general partner)Guangdong, ChinaChinese Certified Public Accountant:Chinese Certified Public Accountant:January 3, 2014BALANCE SHEETAS OF 31 DECEMBER 2013 Unit: RMB YuanINCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB YuanCASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB YuanSTATEMENT OF CHANGES IN OWNERS’ EQUITY FOR THE YEAR ENDED 31 DECEMBER 2013****** CO., LTDNOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED DECEMBER 31, 2013(All amounts in RMB Yuan)I. Company Profile******* Co., Ltd. (hereinafter referred to as the "Company") is a limited liability company (Sino-foreign joint venture) jointly invested and established by **** Co., Ltd. and ******* Limited on 24 June 2013. On December 26, 2013, the shareholders have been changed to ***** CO., LTD and ******* LIMITED.Business License of Enterprise Legal Person License No.:Legal Representative:Registered Capital: RMB (Paid-in Capital: RMB )Address:Business Scope: Financing and leasing business; leasing business; purchase of leased property from home and abroad; residue value treatment and maintenance of leased property; consulting and guarantees of lease transaction (articles involved in the industry license management would be dealt in terms of national relevant stipulations)II. Declaration on following Accounting Standard for Business EnterprisesThe financial statements made by the Company are in accordance with the requirements of Accounting Standard for Business Enterprises, which reflects the financial position, financial performance and cash flow of the Company truly and completely.III. Basic of preparation of financial statementsThe Company implements the Accounting Standards for Business Enterprises (‘Finance andAccounting [2006] No. 3”) issued by the Ministry of Finance on February 15, 2006 and the successive regulations. The Company prepares its financial statements on a going concern basis, and recognizes and measures its accounting items in compliance with the Accounting Standards for Business Enterprises –Basic Standards and other relevant accounting standards, application guidelines and criteria for interpretation of provisions as well as the significant accounting policies and accounting estimates on the basis of actual transactions and events.IV. The main accounting policies, accounting estimates and changesFiscal yearThe Company adopts the calendar year as its fiscal year from January 1 to December 31. Functional currencyRMB was the functional currency of the Company.Accounting measurement attributeThe Company adopts the accrual basis for accounting treatments and double-entry bookkeeping of borrowing for financial accounting. The historical cost is generally as the measurement attribute, and when accounting elements determined are in line with the requirements of Accounting Standards for Enterprises and can be reliably measured, the replacement cost, net realizable value and fair value can be used for measurement. Accounting method of foreign currency transactionsThe Company’s foreign currency transactions adopt approximate spot exchange rate of the transaction date to convert into RMB in accordance with systematic and rational method; on the balance sheet date, the foreign currency monetary items use the spot exchange rate of the balance sheet date. All balances of exchange arising from differences between the balance sheet date spot exchange rate and the initial recognition or the former balance sheet date spot exchange rate, except that the exchange gains and losses arising by borrowing foreign currency for the construction or production of assets eligible for capitalization are transacted in accordance with capitalization principles, are included in profit or loss in this period; the foreign currency non-monetary items measured at historical cost will still be converted with the spot exchange rate of the transaction date.The standard for recognizing cash equivalentWhen making the cash flow statement, cash on hand and deposits readily to be paid will be recognized as cash, and short-term (usually no more than three months), highly liquid and readily convertible to known amounts of cash with insignificant risk of changes in value are recognized as cash equivalent.Financial InstrumentsClassification, recognition and measurement of financial assets- The company at the time of initial recognition of financial assets divides it into the following four categories: financial assets measured at fair value with changes included in the profit or loss of this period, loans and receivables, financial assets available for sale and held-to-maturity investments. Financial assets are measured at fair value when initially recognized. Relevant transaction costs of financial assets measured at fair value with changes included in the profit or loss of this period are recognized in profit or loss of this period, and relevant transaction costs of other categories of financial assets are recognized in the amount initially recognized.-- Financial assets measured at fair value with changes included in the profit or loss of this period refer to the short-term sales financial assets, including financial assets held for tradingor financial assets measured at fair value with changes included in the profit or loss of this period designated upon initial recognition by the management. Financial assets measured at fair value with changes included in the profit or loss of this period are subsequently measured at fair value, and the interest or cash dividends obtained during the holding period will be recognized as investment income, and the gains or losses of the change in fair value at the end of this period are recognized in the profit or loss in this period. When it is disposed, the difference between the fair value and the initial recorded amount is recognized as investment income, while adjusting gains from changes in the fair value.--Loans and receivables: the non-derivative financial assets without the price in an active market and with fixed and determinable recovery cost are classified as loans and receivables. Loans and receivables adopt the effective interest method and take amortized cost for subsequent measurement, and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period.-- Financial assets available for sale: including non-derivative financial assets available for sale recognized initially and other non-derivative financial assets except for loans and receivables, held-to-maturity investments and trading financial assets. Financial assets available for sale are subsequently measured at fair value, and interest or cash dividends obtained during the holding period will be recognized as investment income, and gains or losses arising from the changes in fair value at the end of this period are recognized directly in owners' equity until the financial asset is derecognized or impaired and then is recognized as the profit or loss in this period.-- Held-to-maturity investments: the non-derivative financial assets with clear intention and ability to hold to maturity by the management of the company, a fixed maturity date and fixed or determinable payments are classified as held-to-maturity investments. Held-to-maturity investments adopt the effective interest method and take amortized cost for subsequent measurement, and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period.Classification, recognition and measurement of financial liabilities- The company at the time of initial recognition of financial liabilities divides it into the following two categories: financial liabilities measured at fair value with changes included in the profit or loss of this period and other financial liabilities. Financial liabilities are measured at fair value when initially recognized. Relevant transaction costs of financial liabilities measured at fair value with changes included in the profit or loss of this period are recognized in profit or loss of this period, and relevant transaction costs of other financial liabilities are recognized in the amount initially recognized.-- Financial liabilities measured at fair value with changes included in the profit or loss of this period include the trading financial liabilities and financial liabilities measured at fair value with changes included in the profit or loss of this period designated upon initial recognition. Financial liabilities are subsequently measured at fair value, and the gains or losses of the change in fair value are recognized in the profit or loss in this period.-- Other financial liabilities: adopting the effective interest method and taking amortized cost for subsequent measurement. The gains or losses arising from derecognition or amortization is included in the profit or loss of this period.Requirements for derecognition of financial liabilitiesFinancial liabilities shall be entirely or partially derecognized if the present obligations derived from them are entirely or partially discharged. Where the Company enters into anagreement with a creditor so as to substitute the current financial liabilities with new ones, and the contract clauses of which are substantially different from those of the current ones, it shall recognize the new financial liabilities in place of the current ones. Where substantial revisions are made to some or all of the contract clauses of the current financial liabilities, the Company shall recognize the new financial liabilities after revision of the contract clauses in place of the current ones entirely or partially.Upon entire or partial derecognition of financial liabilities, differences between the carrying amounts of the derecognized financial liabilities and the consideration paid (including non-monetary assets surrendered or new financial liabilities assumed) are charged to profit or loss for the current period.Where the Company redeems part of its financial liabilities, it shall allocate the carrying amounts of the entire financial liabilities between the relative fair values of the parts that continue to be recognized and the derecognized parts on the redemption date. Differences between the carrying amounts allocated to the derecognized parts and the consideration paid (including non-monetary assets surrendered and the new financial liabilities assumed) are charged to profit or loss for the current period.Recognition and measurement for transfer of financial assetsIf the Company has transferred nearly all of the risks and rewards relating to the ownership of the financial assets to the transferee, they shall be derecognized. If it retains nearly all of the risks and rewards relating to the ownership of the financial assets, they shall not be derecognized and will be recognized as a financial liability. If the Company has not transferred nor retained nearly all of the risks and rewards relating to the ownership of the financial assets:(1) to give up the control of the financial assets to be derecognized; (2) not giving up control of the financial asset to be recognized based on the extent of its continuing involvement in the transferred financial assets and liabilities are recognized accordingly.If the transfer of entire financial assets satisfy the criteria for derecognition, differences between the amounts of the following two items shall be recognized in profit or loss for the current period: (1) the carrying amount of the transferred financial asset; (2) the aggregate consideration received from the transfer plus the cumulative amounts of the changes in the fair values originally recognized in the owners’ equity. If the partial transfer of financial assets satisfy the criteria for derecognition, the carrying amounts of the entire financial assets transferred shall be split into the derecognized and recognized parts according to their respective fair values and differences between the amounts of the following two items are charged to profit or loss for the current period: (1) the carrying amounts of the derecognized parts; (2) The aggregate consideration for the derecognized parts plus the portion of the accumulative amounts of the changes in the fair values of the derecognized parts which are originally recognized in the owners’ equity.Determination of the fair value of financial instruments- If financial instruments trade in an active market, the quoted price in an active market determines its fair value; if financial instrument trade not in an active market, the valuation techniques determine the fair value. Valuation techniques include recent market transaction price reference to the familiar situation and volunteer transaction, current fair value reference to other substantially similar financial instruments, discounted cash flow method and option pricing model and so on.Test and Provisions for impairment loss on financial assets--Except trading financial assets, the Company makes assessment on the carrying values offinancial assets at the balance sheet date. If there is evidence that the fair value of specific financial asset has been impaired, provisions for impairment loss is made accordingly.-- Measurement of impairment of financial assets measured at amortized costIf there is objective evidence that the financial asset measured at amortized cost has been impaired, the carrying amount of the financial asset is written down to the present value of estimated future cash flows (excluding future credit losses that have not yet occurred), and the amount of reduction is recognized as impairment loss and is recognized in the profit or loss of this period. The Company carries out the impairment test of significant single financial asset separately, carries out the impairment test on insignificant single financial asset from a single or combination of angles, and carries out the impairment test on single asset without objective evidence of impairment along with the financial assets with similar credit risk characteristics to constitute a combination, but does not carry out the impairment test on the provision for impairment of financial assets based on the single in the portfolio. In the subsequent period, if there is objective evidence that the value of financial asset has been restored and recognized relevant to the objective matters occurring after the impairment, previously recognized impairment loss shall be reversed and charged into the profit or loss of this period. But the book value after the reversal should not exceed the amortized cost at the reversal date of the financial assets supposed no provision for impairment. When the financial assets measured at amortized cost actually occur loss, offset against the related provision for impairment.--Available for sale financial assetsIf there is objective evidence that an impairment of available for sale financial assets occurs, even though the financial asset has not been derecognised, the cumulative loss of decrease of the faire value originally recorded in the owner's equity should be transferred out and charged into the current profit and loss. The cumulative loss is the initial acquisition cost of available for sale financial assets, deducting the fair value of the withdrawing principal and amortization amount and impairment loss as well as net impairment amount originally charged into the profit or loss.Recognition and provision for bad debts of accounts receivableIf there is objective evidence that receivables are impaired at the end of this period, the carrying value will be written down to its present value of estimated future cash flows, and the amount of reduction is recognized as impairment loss and is recognized in the current profit or loss. Present value of estimated future cash flows is determined through future cash flows (excluding credit losses that have not been incurred) discounted at the original effective interest rate, taking into account the value of related collateral (less estimated disposal costs, etc.). Original effective interest rate is the actual interest rate when the receivables are recognized initially. The estimated future cash flows of short-term receivables have small difference from the present value, and the estimated future cash flows are not discounted in determining the related impairment loss.The significant single receivables are separately carried out impairment test at the end of this period, and if there is objective evidence that the impairment has occurred, based on the difference of the present value of future cash flows less than the book value, the impairment loss is recognized and the provision of bad debts is done. The significant single amount refers to top five receivable balances or the sum of payments accounting for more than 10% of receivable balances.If there is objective evidence that the individual non-significant receivables impairment hasoccurred, separate impairment test is done, the impairment loss is recognized and the provision for bad debts is done; other individual non-significant receivables and receivables not impaired after separate test are together divided into several combinations for impairment testing with aging as the similar credit risk characteristics, to determine the impairment loss and do provision for bad debts.In addition to separate provision for impairment of receivables, the company is based on the actual loss rate of receivable portfolio with the same or similar to the previous year and aging as the similar credit risk characteristics, and combines the current situation toFixed assets and depreciation accounting methodRecognition criteria of fixed assets: fixed assets refer to tangible assets held for the purpose of producing commodities, providing services, renting or business management with useful lives exceeding one accounting year and high unit value.Classification of fixed assets: buildings and constructions, machinery equipment, transport equipment and office equipment.Fixed assets pricing and depreciation method: the fixed assets is priced based on actual cost and depreciated in a straight-line method. The estimated useful lives, estimated residual ratethe reporting period, and if the market continuing to fall or technological obsolescence, damage, long-term idle and other reasons result in fixed assets recoverable amount lower than its book value, in accordance with the difference provision for impairment of fixed assets, the impairment loss is recognized in fixed assets and can not be reversed in a subsequent accounting period. The recoverable amount is recognized based on the fair value of the assets deducting the net amount after disposal expenses and the present value of cash flows of the estimated future assets. The present value of the future cash flows of the asset is determined in accordance with the resulting estimated future cash flows in the process of continuous use and final disposal to select its appropriate discount rate and the amount of the discount.Accounting method of construction in progressThe construction in progress is priced on the actual cost, to temporarily transfer to fixed assets when reaching the intended use state in accordance with the project budget and theactual cost of the project, and to adjust the book value of fixed assets according to the actual cost after handling final settlement of accounts. Acquisition, construction or production of assets eligible for capitalization borrowed specifically or the interest on general borrowing costs and auxiliary expenses of specific borrowings occurred can be included in the cost of capital assets and subsequently recognized in the current profit or loss before the acquisition, construction or production of the qualifying asset reaches the intended use state or the sale state.Impairment of construction in progress: the Company conducts a comprehensive inspection of construction in progress at the end of the reporting period; if the construction in process is stopped for long time and will not be constructed in the next three years and the construction in progress brings great uncertainty to the economic benefits of enterprises due to backward performance or techniques and the construction in progress occurs impairment, the balance of recoverable amount of single construction in progress lower than the book value of construction in progress is for impairment provisions of construction in progress. Impairment loss on the construction in progress shall not be reversed in subsequent accounting periods once recognized.The pricing and amortizing of intangible assetsPricing of the intangible assets---The cost of outsourcing intangible assets shall be priced based on the actual expenditure directly attributable to intangible assets for the expected purpose.--- Expenditure on internal research and development projects is charged into the current profit or loss, and expense in the development stage can be recognized as intangible costs if meeting the criteria for capitalization.--- Intangible assets of investment is in accordance with the agreed value of the investment contract or agreement as costs, excluding not fair agreed value of the contract or agreement. --- Intangible assets of the debtor obtained in the non-cash asset cover debt method can be accepted; if the receivable creditor’s right is changed into intangible assets, then record according to the fair value of intangible assets.--- For non-monetary transaction intangible assets, the fair value and related taxes payable of non-monetary assets should be the accounting cost.Amortization of intangible assets: as for the intangible assets with limited service life, it is amortized by straight-line method when it is available for use within the service period. As for unforeseeable period of intangible assets bringing future economic benefits to the company, it is regarded as intangible assets with uncertain service life, and intangible assets with uncertain service life can not be amortized. The Company’s intangible assets include land use rights, forest land use rights and the production and marketing information management software. The land use rights are amortized averagely in accordance with 50 years of service life, forest land use rights are amortized averagely in accordance with 30 years of service life, and the production and marketing information management software are amortized averagely in accordance with 5 years of service life.Expenditures arising from development phase on internal research and development projects can be recognized as intangible assets when satisfying all of the following conditions: (1) there is technical feasibility of completing the intangible assets so that they will be available for use or sale; (2) there is intention to complete and use or sell the intangible assets; (3) the method that the intangible assets generate economic benefits, including existence of a market for products produced by the intangible assets or for the intangible assets themselves, shallbe proved. Or, if to be used internally, the usefulness of the intangible assets shall be proved;(4) adequate technical, financial, and other resources are available to complete the development of intangible assets, and the Company has the ability to use or sell the intangible assets; (5) the expenditures arising from development phase of the intangible assets can be measured reliably.Impairment of intangible assets: the Company conducts a comprehensive inspection on intangible assets at the end of the reporting period. If the intangible assets have been replaced by other new technologies so as to seriously affect its capacity to create economic benefits for the enterprise, the market value of certain intangible assets sharply fall and is not expected to recover in the remaining amortization period, certain intangible asset has exceeded the legal time limit but still has some value in use as well as the intangible asset impairment has occurred, the provision for impairment is done according to the difference between the individual estimated recoverable amount and the book value. Impairment loss on the intangible asset shall not be reversed in subsequent accounting periods once recognized.Accounting method of capitalization of borrowing costsBorrowing costs that are directly attributable to the acquisition, construction or production of qualifying assets for capitalization should be charged into the relevant costs of assets and therefore should be capitalized. Borrowing costs incurred after qualifying assets for capitalization reaches the estimated use state are charged to profit or loss in the current period. Other borrowing costs are recognized as expenses based on the accrual and are charged to profit or loss in the current period.Capitalization of borrowing costs should meet the following conditions: expenditures are being incurred, which comprise disbursements incurred in the form of payments of cash, transfer of non-monetary assets or assumption of interest-bearing debts for the acquisition, construction or production of qualifying assets for capitalization; borrowing costs are being incurred; purchase, construction or manufacturing activities that are necessary to prepare the assets for their intended use or sale are in progress.Capitalization amount of borrowing interest: the borrowing interest incurred from the acquisition, construction or production of assets eligible for capitalization borrowed specifically or generally should be determined the capitalization amount according to the following method before the acquisition, construction or production of a qualifying asset reaching its intended use or sale state:---Where funds are borrowed specifically for purchase, construction or manufacturing of assets eligible for capitalization, costs eligible for capitalization are the actual interest costs incurred in current period less the interest income of unused borrowing funds deposited in the bank or any income earned on the temporary investment of such borrowings.---Where funds allocated for purchase, construction or manufacturing of assets eligible for capitalization are part of a general pool, the eligible capitalization interest amounts are determined by multiplying a capitalization rate of general borrowing by the weighted average of accumulated capital expenditures over those on specific borrowings. The capitalization rate will be determined based on the weighted average rate of the borrowing costs applicable to the general pool.Suspension for capitalization: Capitalization of borrowing costs should be suspended during periods in which purchase, construction or manufacturing of assets eligible for capitalization is interrupted abnormally with the interruption time exceeding three months continuously.。
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。
审计报告英文版(全)
AUDITOR' S REPORTYue Hua Shen / Yan Zi (2014) No. 0002 ICPA filingnumber: 020201401000420To all shareholders of ****** Co., Ltd:We have audited the accompanying financial statements of ****** Co., Ltd ( “Your Company” ), which comprise the balance sheetas of 31 December 2013, the income statement,statement of changes in owner's equity and cash flow statement for the year then ended, and notes to the financial statements.I. Management ' s responsibility for the financial statementsManagement of your Company is responsible for the preparation and fair presentation of financial statements.This responsibility includes: (1) in accordance with the Accounting Standardsfor Business Enterprises and its relevant provisions, preparing the financial statements and reflecting fair presentation; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.II. Auditors' responsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonableassurance whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' 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, we consider the internal control relevant to the 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 internal control. An audit also includes evaluating the appropriatenessof accounting policies used and the reasonablenessof accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. OpinionIn our opinion, the financial statements of your Company have been prepared in accordance with the Accounting Standards for Business Enterprise and its relevant provisions in all material respect, and present fairly the financial position of your Company as of 31 December 2013, and the results of its operations and cash flows for the year then ended.Guangdong Huaxin Accounting Firm (general partner)Guangdong, ChinaChin ese Certified Public Acco untant:Chin ese Certified Public Acco untant:Jan uary 3, 2014BALANCE SHEETAS OF 31 DECEMBER 2013 Unit: RMB Yua nINCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Un it: RMB Yua nPrepared by:Audited by: Finance Man ager: Compa ny Leader:Prepared by:ager: Leader:CASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Un it: RMB Yua nSTATEMENT OF CHANGES IN OWNEREQUITYFOR THE YEAR ENDED 31 DECEMBER 2013Prepared by:Audited by: Finance Man ager: Compa ny Leader:****** CO., LTDNOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED DECEMBER 31,2013(All amou nts in RMB Yua n)I. Company Profile******* Co., Ltd. (here in after referred to as the "Compa ny") is a limited liability company (Sino-foreign joint venture) jointly invested and established by **** Co., Ltd. and ******* Limited on 24 June 2013. On December 26, 2013, the shareholders have been changed to**** CO., LTD and ******* LIMITED.Bus in ess Lice nse of En terprise Legal Pers on Lice nse No.:Legal Represe ntative:Registered Capital: RMB (Paid-in Capital: RMB )Address:Busin ess Scope: Financing and leas ing bus in ess; leas ing bus in ess; purchase of leased property from home and abroad; residue value treatme nt and maintenance of leased property; consulting and guarantees of lease transaction (articles invoIved in the in dustry lice nse man ageme nt would be dealt in terms of n ati onal releva nt stipulati ons)II. Declaration on following Accounting Standard for Business Enterprises The financial statements made by the Company are in accordanee with the requireme nts of Acco un ti ng Sta ndard for Busin ess En terprises, which reflects the financial position, financial performance and cash flow of the Company truly and completely.III. Basic of preparation of financial statementsThe Compa ny impleme nts the Acco unting Stan dards for Bus in ess En terprises (Finance and Accounting [2006] No. 3” )issued by the Ministry of Finance on February 15, 2006 and the successive regulations. The Company prepares its financial stateme nts on a going concern basis, and recog ni zes and measuresits acco unting items in complia nce with the Acco un ti ng Sta ndards for Busin ess En terprises -Basic Stan dards and other releva nt acco unting sta ndards, applicati on guideli nes and criteria for interpretation of provisions as well as the significant accounting policies and acco un ti ng estimates on the basis of actual tran sacti ons and eve nts.IV. The main accounting policies, accounting estimates and changes Fiscal year The Company adopts the calendar year as its fiscal year from January 1 to December 31.Functional currencyRMB was the fun cti onal curre ncy of the Compa ny.Acco un ti ng measureme nt attributeThe Company adopts the accrual basis for accounting treatments and double-entry bookkeep ing of borrow ing for finan cial acco un ti ng. The historical cost is gen erally asthe measurement attribute, and when accounting elements determined are in line with the requirements of Accounting Standards for Enterprises and can be reliably measured,the replacement cost, net realizable value and fair value can be used for measureme nt.Accounting method of foreign currency transactionsThe Compa ny'foreig n curre ncy tran sact ions adopt approximate spot excha nge rate of the transaction date to convert into RMB in accordanee with systematic and rati onal method; on the bala nee sheet date, the foreig n curre ncy mon etary items use the spot exchange rate of the balanee sheet date. All balances of exchange arising from differe nces betwee n the bala nee sheet date spot excha nge rate and the in itial recognition or the former balanee sheet date spot exchange rate, except that the excha nge gains and losses aris ing by borrow ing foreig n curre ncy for the eon structi on or product ion of assetseligible for capitalizatio n are tran sactedin accorda ncewith capitalizati on prin ciples, are in eluded in profit or loss in this period; the foreig n curre ncy non-mon etary items measured at historical cost will still be conv erted with the spot excha nge rate of the tran sact ion date.The standard for recognizing cash equivalentWhe n making the cash flow stateme nt, cash on hand and deposits readily to be paid will be recog ni zed as cash, and short-term (usually no more tha n three mon ths), highly liquid and readily con vertible to known amounts of cash with in sig nifica nt risk of cha nges in value are recog ni zed as cash equivale nt.Financial InstrumentsClassification, recognition and measurement of financial assets-The company at the time of initial recognition of financial assets divides it into the following four categories: financial assets measured at fair value with changes in eluded in the profit or loss of this period, loa ns and receivables, finan cial assets available for sale and held-to-maturity investments. Financial assets are measured at fair value whe n in itially recog ni zed. Releva nt tran sact ion costs of finan cial assets measured at fair value with cha nges in eluded in the profit or loss of this period are recog ni zed in profit or loss of this period, and releva nt tran sact ion costs of other categories of financial assets are recognized in the amount initially recognized.--Finan cial assets measured at fair value with cha nges in eluded in the profit or loss of this period refer to the short-term sales finan cial assets, in clud ing finan cial assets held for trad ing or finan cial assets measured at fair value with cha nges in eluded in the profit or loss of this period designated upon initial recognition by the management. Finan cial assets measured at fair value with cha nges in eluded in the profit or loss of this period are subseque ntly measured at fair value, and the in terest or cash divide nds obta ined duri ng the holdi ng period will be recog ni zed as inv estme nt in come, and the gains or losses of the cha nge in fair value at the end of this period are recog ni zed in the profit or loss in this period. When it is disposed, the differenee between the fair value and the in itial recorded amount is recog ni zed as inv estme nt in come, while adjusting gains from changes in the fair value.--Loans and receivables: the non-derivative financial assetswithout the price in an active market and with fixed and determinable recovery cost are classified as loans and receivables. Loans and receivables adopt the effective interest method and takeamortized cost for subsequent measurement, and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period. -- Financial assets available for sale: including non-derivative financial assets available for sale recognized initially and other non-derivative financial assets except for loans and receivables, held-to-maturity investments and trading financial assets. Financial assets available for sale are subsequently measured at fair value, and interest or cash dividends obtained during the holding period will be recognized as investment income, and gains or losses arising from the changes in fair value at the end of this period are recognized directly in owners' equity until the financial asset is derecognized or impaired and then is recognized as the profit or loss in this period.-- Held-to-maturity investments: the non-derivative financial assets with clear intention and ability to hold to maturity by the management of the company, a fixed maturity date and fixed or determinable payments are classified as held-to-maturity investments. Held-to-maturity investments adopt the effective interest method and take amortized cost for subsequentmeasurement,and gains or losses arising from derecognition, impairment or amortization are included in the profit or loss of this period.Classification, recognition and measurement of financial liabilities- The company at the time of initial recognition of financial liabilities divides it into the following two categories: financial liabilities measured at fair value with changes included in the profit or loss of this period and other financial liabilities. Financial liabilities are measured at fair value when initially recognized. Relevant transaction costs of financial liabilities measured at fair value with changes included in the profit or loss of this period are recognized in profit or loss of this period, and relevant transaction costs of other financial liabilities are recognized in the amount initially recognized.-- Financial liabilities measuredat fair value with changesincluded in the profit or loss of this period include the trading financial liabilities and financial liabilities measured at fair value with changes included in the profit or loss of this period designated upon initial recognition. Financial liabilities are subsequently measured at fair value, and the gains or losses of the change in fair value are recognized in the profit or loss in this period.-- Other financial liabilities: adopting the effective interest method and taking amortized cost for subsequent measurement. The gains or losses arising from derecognition or amortization is included in the profit or loss of this period. Requirements for derecognition of financial liabilitiesFinancial liabilities shall be entirely or partially derecognized if the present obligations derived from them are entirely or partially discharged. Where the Company enters into an agreement with a creditor so as to substitute the current financial liabilities with new ones, and the contract clauses of which are substantially different from those of the current ones, it shall recognize the new financial liabilities in place of the current ones. Where substantial revisions are made to some or all of the contract clauses of the current financial liabilities, the Company shall recognize the new financial liabilities after revision of the contract clauses in place of the current ones entirely or partially.Upon entire or partial derecognition of financial liabilities, differences between the carrying amounts of the derecognized financial liabilities and the consideration paid (including non-monetary assets surrendered or new financial liabilities assumed) are charged to profit or loss for the current period.Where the Company redeems part of its financial liabilities, it shall allocate the carrying amounts of the entire financial liabilities between the relative fair values of the parts that continue to be recognized and the derecognized parts on the redemption date. Differences between the carrying amounts allocated to the derecognized parts and the consideration paid (including non-monetary assets surrendered and the new financial liabilities assumed) are charged to profit or loss for the current period. Recognition and measurement for transfer of financial assetsIf the Company has transferred nearly all of the risks and rewards relating to the ownership of the financial assetsto the transferee, they shall be derecognized.If it retains nearly all of the risks and rewards relating to the ownership of the financial assets, they shall not be derecognized and will be recognized as a financial liability. If the Company has not transferred nor retained nearly all of the risks and rewards relating to the ownership of the financial assets:(1) to give up the control of the financial assets to be derecognized; (2) not giving up control of the financial asset to be recognized based on the extent of its continuing involvement in the transferred financial assets and liabilities are recognized accordingly.If the transfer of entire financial assets satisfy the criteria for derecognition, differences between the amounts of the following two items shall be recognized in profit or loss for the current period: (1) the carrying amount of the transferred financial asset; (2) the aggregate consideration received from the transfer plus the cumulative amounts of the changes in the fair values originally recognized in the owners 'equity. If the partial transfer of financial assets satisfy the criteria for derecognition, the carrying amounts of the entire financial assets transferred shall be split into the derecognized and recognized parts according to their respective fair values and differences between the amounts of the following two items are charged to profit or loss for the current period: (1) the carrying amounts of the derecognized parts; (2) The aggregate consideration for the derecognized parts plus the portion of the accumulative amounts of the changes in the fair values of the derecognized parts which are originally recognized in the owners ' equity.Determination of the fair value of financial instruments- If financial instruments trade in an active market, the quoted price in an active market determines its fair value; if financial instrument trade not in an active market, the valuation techniques determine the fair value. Valuation techniques include recent market transaction price reference to the familiar situation and volunteer transaction, current fair value reference to other substantially similar financial instruments, disco un ted cash flow method and opti on pric ing model and so on.Test and Provisions for impairment loss on financial assets--Except tradi ng finan cial assets, the Compa ny makes assessme nton the carry ing values of financial assets at the balance sheet date. If there is evidence that the fair value of specific financial asset has been impaired, provisions for impairment loss is made accord in gly.--Measureme nt of impairme nt of finan cial assets measured at amortized cost If there is objective evide nce that the finan cial asset measured at amortized cost has been impaired, the carrying amount of the financial asset is written down to the prese nt valueof estimated future cash flows (excludi ng future credit losses that have not yet occurred), and the amount of reduct ion is recog ni zed as impairme nt loss and is recognized in the profit or loss of this period. The Company carries out the impairment test of significant single financial asset separately, carries out the impairme nt test on in sig nifica nt sin gle finan cial asset from a si ngle or comb in atio n of an gles, and carries out the impairme nt test on sin gle asset without objective evide nce of impairment along with the financial assets with similar credit risk characteristics to con stitute a comb in ati on, but does not carry out the impairme nt test on the provisi on for impairment of financial assets based on the single in the portfolio. In the subsequent period, if there is objective evidence that the value of financial asset has bee n restored and recog ni zed releva nt to the objective matters occurri ng after the impairme nt, previously recog ni zed impairme nt loss shall be reversed and charged into the profit or loss of this period. But the book value after the reversal should not exceed the amortized cost at the reversal date of the financial assets supposed no provision for impairment. When the financial assets measured at amortized cost actually occur loss, offset aga inst the related provisi on for impairme nt.--Available for sale finan cial assetsIf there is objective evidence that an impairment of available for sale financial assets occurs, even though the financial asset has not been derecognised, the cumulative loss of decreaseof the faire value originally recorded in the owner's equity should be tran sferred out and charged in to the curre nt profit and loss. The cumulative loss is the initial acquisition cost of available for sale financial assets, deducting the fair value of the withdrawing principal and amortization amount and impairment loss as well as net impairme nt amount origi nally charged into the profit or loss.Recog niti on and provisi on for bad debts of acco unts receivableIf there is objective evide nce that receivables are impaired at the end of this period, the carrying value will be written down to its present value of estimated future cash flows, and the amount of reducti on is recog ni zed as impairme nt loss and is recog ni zed in the current profit or loss. Present value of estimated future cash flows is determined through future cash flows (excluding credit losses that have not been incurred) disco un ted at the origi nal effective in terest rate, tak ing in to acco unt the value of related collateral (less estimated disposal costs, etc.). Origi nal effective in terest rate is the actual interest rate when the receivables are recognized initially. The estimated future cash flows of short-term receivables have small difference from the present value, and the estimated future cash flows are not discounted in determining the related impairme nt loss.The sig nifica nt sin gle receivables are separately carried out impairme nt test at the end of this period, and if there is objective evidence that the impairment has occurred, based on the differe nce of the prese nt value of future cash flows less tha n the book value, the impairme nt loss is recog ni zed and the provisi on of bad debts is done. The significant single amount refers to top five receivable balances or the sum of payme nts acco un ti ng for more tha n 10% of receivable bala nces.If there is objective evide nce that the in dividual non-sig nifica nt receivables impairment has occurred, separate impairment test is done, the impairment loss is recog ni zed and the provisi on for bad debts is done; other in dividual non-sig nifica ntreceivables and receivables not impaired after separate test are together divided into several comb in atio ns for impairme nt testi ng with aging as the similar credit risk characteristics, to determ ine the impairme nt loss and do provisi on for bad debts.In addition to separate provision for impairment of receivables, the company is based on the actual loss rate of receivable portfolio with the same or similar to the previous year and aging as the similar credit risk characteristics, and combines the current situation to determine the ratio of provision for bad debts as follows:Fixed assets and depreciation accounting methodRecognition criteria of fixed assets: fixed assets refer to tangible assets held for the purpose of produc ing commodities, provid ing services, ren ti ng or bus in ess man ageme nt with useful lives exceed ing one acco un ti ng year and high unit value. Classification of fixed assets: buildings and constructions, machinery equipment, tran sport equipme nt and office equipme nt.Fixed assets pricing and depreciation method: the fixed assetsis priced based on actual cost and depreciated in a straight-line method. The estimated useful lives, estimated residual rate and annual depreciation rate of various categories of fixed assets are listed as follows:end of the report ing period, and if the market con ti nuing to fall or tech no logical obsolescence, damage, long-term idle and other reasons result in fixed assets recoverable amount lower than its book value, in accordancewith the difference provision for impairment of fixed assets, the impairment loss is recognized in fixed assetsa nd can not be reversed i n a subseque nt acco un ti ng period. The recoverable amount is recog ni zed based on the fair value of the assets deduct ing the net amount after disposal expensesand the present value of cash flows of the estimated future assets. The present value of the future cash flows of the asset is determined in accorda nee with the result ing estimated future cash flows in the process of con ti nu ous use and final disposal to select its appropriate discount rate and the amount of the disco unt. Accounting method of construction in progressThe construction in progress is priced on the actual cost, to temporarily transfer to fixed assets whe n reach ing the in ten ded use state in accorda nce with the project budgetand the actual cost of the project, and to adjust the book value of fixed assets according to the actual cost after handling final settlement of accounts. Acquisition, con struct ion or producti on of assets eligible for capitalizatio n borrowed specifically or the in terest on gen eral borrowi ng costs and auxiliary expe nses of specific borrow ings occurred can be in cluded in the cost of capital assets and subseque ntly recog ni zed in the curre nt profit or loss before the acquisiti on, con structi on or product ion of the qualify ing asset reaches the inten ded use state or the sale state.Impairme nt of con struct ion in progress: the Compa ny con ducts a comprehe nsive inspection of construction in progress at the end of the reporting period; if the con struct ion in process is stopped for long time and will not be con structed in the n ext three years and the con struct ion in progress brings great un certa inty to the econo mic ben efits of en terprises due to backward performa nce or tech niq ues and the con struct ion in progress occurs impairme nt, the bala nce of recoverable amount of sin gle con struct ion in progress lower tha n the book value of con struct ion in progress is for impairme nt provisi ons of con struct ion in progress. Impairme nt loss on the con struct ion in progress shall not be reversed in subseque nt acco unting periods once recog ni zed. The pricing and amortizing of intangible assetsPricing of the intan gible assets---The cost of outsourcing intangible assets shall be priced based on the actual expe nditure directly attributable to in ta ngible assets for the expected purpose.---Expenditure on internal research and development projects is charged into the current profit or loss, and expense in the development stage can be recognized as in tan gible costs if meeti ng the criteria for capitalizati on.---Intangible assets of investment is in accordance with the agreed value of the in vestme nt con tract or agreeme nt as costs, exclud ing not fair agreed value of the con tract or agreeme nt.---Intan gible assets of the debtor obta ined in the non-cash asset cover debt method can be accepted; if the receivable creditor' right is changed into intangible assets, then record accord ing to the fair value of intan gible assets.---For non-monetary transaction intangible assets,the fair value and related taxes payable of non-mon etary assets should be the acco un ti ng cost.Amortizati on of in tan gible assets: as for the in tan gible assets with limited service life, it is amortized by straight-line method when it is available for use within the service period. As for unforeseeable period of intangible assets bringing future economic ben efits to the compa ny, it is regarded as in tan gible assets with un certa in service life, and in tan gible assets with un certa in service life can not be amortized. The Compa' in tan gible assets in clude land use rights, forest land use rights and the producti on and marketing information management software. The land use rights are amortized averagely in accordanee with 50 years of service life, forest land use rights are amortized averagely in accordanee with 30 years of service life, and the production and marketing information management software are amortized averagely in accorda nee with 5 years of service life.Expe nditures aris ing from developme nt phase on internal research and developme nt projects can be recog ni zed as intan gible assetswhe n satisfy ing all of the follow ingconditions: (1) there is technical feasibility of completing the intangible assets so that they will be available for use or sale; (2) there is in ten ti on to complete and use or sell the in ta ngible assets; (3) the method that the in ta ngible assetsge nerate econo mic ben efits, in clud ing existe nee of a market for products produced by the intan gible assets or for the intangible assets themselves, shall be proved. Or, if to be used intern ally, the usef uln ess of the intan gible assets shall be proved; (4) adequate tech ni cal, finan cial, and other resources are available to complete the developme nt of intan gible assets, and the Compa ny has the ability to use or sell the intan gible assets; (5) the expenditures arising from development phase of the intangible assets can be measured reliably.Impairme nt of in ta ngible assets: the Compa ny con ducts a comprehe nsive in spect ion on intangible assetsat the end of the reporting period. If the intangible assetshave bee n replaced by other new tech no logies so as to seriously affect its capacity to create econo mic ben efits for the en terprise, the market value of certa in in ta ngible assets sharply fall and is not expected to recover in the remaining amortization period, certa in in tan gible asset has exceeded the legal time limit but still has some value in use as well as the intangible asset impairment has occurred, the provision for impairme nt is done accord ing to the differe nce betwee n the in dividual estimated recoverable amount and the book value. Impairme nt loss on the intan gible asset shall not be reversed in subseque nt acco unting periods once recog ni zed.Acco un ti ng method of capitalizatio n of borrowi ng costsBorrow ing costs that are directly attributable to the acquisiti on, con struct ion or product ion of qualify ing assets for capitalizati on should be charged into the releva nt costs of assets and therefore should be capitalized. Borrowing costs incurred after qualify ing assets for capitalizatio n reaches the estimated use state are charged to profit or loss in the curre nt period. Other borrow ing costs are recog ni zed as expe nses based on the accrual and are charged to profit or loss in the curre nt period.Capitalizati on of borrow ing costs should meet the follow ing con diti ons: expe nditures are being in curred, which comprise disburseme nts in curred in the form of payme nts of cash, tran sfer of non-mon etary assetsor assumpti on of in terest-beari ng debts for the acquisiti on, con struct ion or product ion of qualify ing assets for capitalizati on; borrow ing costs are being in curred; purchase, con structi on or manu facturi ng activities that are n ecessary to prepare the assets for their inten ded use or sale are in progress. Capitalizati on amount of borrowi ng in terest: the borrowi ng in terest in curred from the acquisiti on, con struct ion or producti on of assets eligible for capitalizatio n borrowed specifically or gen erally should be determ ined the capitalizati on amount accordi ng to the followi ng method before the acquisiti on, con struct ion or product ion of a qualify ing asset reach ing its inten ded use or sale state:---Where funds are borrowed specifically for purchase, con structi on or manu facturi ng of assets eligible for capitalization, costs eligible for capitalization are the actual in terest costs in curred in curre nt period less the in terest in come of unu sed borrowi ng funds deposited in the bank or any in come earned on the temporary inv estme nt of such borrow in gs.---Where funds allocated for purchase, con struct ion or manu facturi ng of assets eligible for capitalization are part of a general pool, the eligible capitalization interest。
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]。
英文审计报告
英文审计报告Audit Report:[Your Company Name][Date]To the shareholders of [Company Name]:We have audited the financial statements of [Company Name], which comprise the balance sheet as at [Date], the statement of comprehensive income, the statement of changes in equity, and the cash flow statement for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordance with [Accounting Standards/International Financial Reporting Standards]. This includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.Auditor's ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with [International Standards on Auditing]. Thosestandards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.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 to express 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.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.OpinionIn our opinion, the financial statements present fairly, in all material respects, the financial position of [Company Name] as at [Date] and its financial performance and its cash flows for the year then ended in accordance with [Accounting Standards/International Financial Reporting Standards].Other Matters[Include any additional matters, if applicable, such as going concern uncertainties or related party transactions] [Signature of Auditor][Name of Audit Firm][Date]。
英文审计报告
英文审计报告As an author of the Baidu Wenku document, I am pleased to present the English Audit Report. This report aims to provide a comprehensive analysis of the financial statements and internal controls of the company for the year ended December 31, 2021.The audit was conducted in accordance with International Standards on Auditing (ISAs) and generally accepted auditing standards. The objective of the audit was to express an opinion on the fairness of the financial statements and to assess the effectiveness of internal controls.In our audit, we examined the balance sheet, income statement, statement of cash flows, and notes to the financial statements. We also assessed the company's internal controls over financial reporting, including the design and implementation of controls, as well as their operating effectiveness.Based on our audit procedures and findings, we are pleased to report that the financial statements present fairly, in all material respects, the financial position of the company as of December 31, 2021, and the results of its operations and its cash flows for the year then ended. We did not identify any material misstatements in the financial statements, and we are satisfied with the company's internal controls over financial reporting.During the course of our audit, we identified certain areas where the company can improve its internal controls and financial reporting processes. These recommendations are aimed at enhancing the accuracy and reliability of the financial statements and ensuring compliance with relevant accounting standards and regulations.In conclusion, the English Audit Report provides an independent and objective assessment of the company's financial statements and internal controls. We believe that our audit has provided valuable insights and recommendations for the company to strengthen its financial reporting and internal control processes.We would like to express our appreciation to the management and staff of the company for their cooperation and assistance during the audit process. We look forward to continuing our professional relationship and providing further support in the future.Should you have any questions or require further information regarding the English Audit Report, please do not hesitate to contact us. Thank you for the opportunity to serve as your auditors and for entrusting us with this important responsibility.。
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
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。
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。
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.
国有企业英文审计报告
国有企业英文审计报告IntroductionThis audit report presents the findings and recommendations of the audit conducted on the financial statements of a state-owned enterprise for the fiscal year ended [insert year].Scope and ObjectivesThe scope of our audit was to examine the financial statements of the state-owned enterprise, including the balance sheet, income statement, cash flow statement, and notes to the financial statements, to ensure their fair presentation in accordance with relevant accounting standards and regulatory requirements. The audit aimed to express an opinion on the fairness of the financial statements and to provide recommendations for improvements, if necessary.Audit ProceduresTo achieve the audit objectives, we conducted the following procedures: 1. We performed test of controls and substantive procedures to obtain reasonable assurance about the reliability of the financial statements. 2. We assessed the internal control system, identifying any weaknesses in its design or operation that could lead to material misstatements in the financial statements.3. We tested the reliability and accuracy of the accounting records, ensuring that they appropriately reflected the financial transactions andevents of the state-owned enterprise.4. We evaluated the appropriateness of accounting policies used and any changes made to them during the fiscal year.5. We performed analytical procedures to assess the reasonableness of significant financial statement amounts and to identify any unusual trends or fluctuations.6. We reviewed the accompanying notes to the financial statements to determine the completeness and accuracy of the disclosures made. Auditor's OpinionBased on our audit procedures and the information obtained, we are of the opinion that the financial statements of the state-owned enterprise present fairly, in all material respects, the financial position, financial performance, and cash flows of the enterprise as of [insert date] and for the fiscal year then ended in accordance with [insert applicable accounting standards].Findings and RecommendationsDuring the course of our audit, we identified certain areas where improvements can be made to enhance the financial reporting process and internal controls of the state-owned enterprise. These findings and our corresponding recommendations are as follows:1. Lack of proper documentation and approval procedures for certain significant transactions. We recommend implementing a robust systemto ensure that all transactions are supported by appropriate documentation and approved by authorized personnel.2. Insufficient segregation of duties within the accounting department. It is essential to establish a proper segregation of duties to minimize the risk of errors and fraud. We recommend assigning different individuals to authorize, record, and review financial transactions.3. Inadequate monitoring and review of the internal control system. We recommend conducting regular internal control assessments to identify weaknesses and implement appropriate corrective actions promptly.4. Failure to comply with certain accounting standards and regulatory requirements. We recommend staying updated on changes in accounting standards and ensuring compliance with relevant regulations to avoid potential penalties and reputational risks.ConclusionIn conclusion, while the financial statements of the state-owned enterprise have been fairly presented, there are opportunities for improvement in the areas highlighted above. We believe that implementing the recommended measures will enhance the financial reporting process and strengthen the internal control system of the enterprise.We would like to express our appreciation to the management and staff of the state-owned enterprise for their cooperation and assistanceduring the audit process. Should you have any further questions or require additional information, please do not hesitate to contact us. [Signature][Name of Auditor][Title of Auditor][Name of Audit Firm][Date]。
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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。
详式审计报告，是指注册会计师由于对所有重要的经济业务和情况都必须做
详细、具体的分析和说明而出具的审计报告。
详式审计报告因为说明的内容丰富，程度不一，因此，很难做出统一措辞或基本统一措辞的要求，不具有标准格式的特点。
如对被审
计单位经营管理和经济效益审计出具的报告，决非注册会计师三言两语就能说清楚的，有
的多达数万字，甚至数十万字，加上附件资料，这些审计报告内容之多、言辞之多足可以
同一本审计理论或实务的专著媲美。
我们于策划及进行审核工作时，均以取得一切我们认为必须的数据及解释，致使我们
获得充分的凭证，从而就该等财务报表是否存有重大的错误陈述，作合理的确定。
在作出
意见时，我们亦已衡量该等财务报表所披露的数据在整体上是否足够。
我们相信，我们的
审核工作已为下列意见建立合理的基础。
意见
通过对2020至20*年度全省农业综合开发项目资金筹集、管理、使用及项目实施情况进行审计，揭示资金管理、使用及项目管理方面存在的问题，分析原因，促进规范管理。
对材料仓库进行了清理、登记，库存电话机、墙担、电缆挂钩、热缩套管等材料进行
了归类整理，改善了材料摆放混乱的局面，有利于今后的取料和盘点工作。
我们认为，该等财务报表均真实及公平地反映贵公司于xx年xx月xx日的财务状况，及贵公司由xx年x月x日（公司成立日）至xx年xx月xx日止会计期间的利润及现金流
动状况，并根据香港公司条例的披露要求而妥为编制。
to the members
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 have
been prepared in accordance with accounting principles generally accepted in hong kong.
respective responsibilities of directors and auditors
the company's directors are responsible for the preparation of financial statements which give a true and fair view. in preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. it is our responsibility to form an independent opinion, based on our audit, on those financial statements and to report our opinion solely to you, as a body, and for no other purpose. we do not assume responsibility towards or accept liability to any other
person for the contents of this report.
basis of opinion
we conducted our audit in accordance with statements of auditing standards issued by the hong kong society of accountants. an audit includes an examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and judgments made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the company's circumstances, consistently applied and adequately disclosed.
we planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. in forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. we believe that our audit provides a reasonable basis
for our opinion.
opinion
in our opinion the financial statements give a true and fair view of the state of affairs of the company as at xx and of the profit and cash flows of the company for the period from xx （date of incorporation of the company） to xx and have been properly prepared in accordance with the disclosure requirements of the hong kong companies ordinance.
感谢您的阅读，祝您生活愉快。