英文验资业务约定书Audit Engagement Letter

外商投资企业外方权益确认表审核业务约定书Audit Engagement LetterFor the Statement of Foreign Equity in Foreign-invested Enterprises甲方Party A:乙方Party B: Grant Thornton兹由甲方委托乙方对201X年度外商投资企业外方权益确认表（以下简称“外方权益确认表”）进行审核，经双方协商，达成以下约定：Party A hereby appoints Party B to perform the audit on statement of foreign equity in foreign-invested enterprises (referred hereinafter as "Statement of Foreign Equity") for the year ended December 31,201X. After consultation, both parties have reached the following agreements. Details of the engagement are as followed:一、审核的目标和范围1. The Objectives and Scope of the Audit乙方接受甲方委托，根据国家外汇管理的法律、法规和中国注册会计师协会制定的《外商投资企业外方权益确认表审核指导意见》，对甲方编制的201X年度外方权益确认表进行审核，并就甲方外方权益确认表的编制是否在所有重大方面按照国家外汇管理的有关规定编制提出审核结论。

According to the terms of engagement, Party B will conduct an audit of the Statement of Foreign Equity as at December 31, 201X, prepared by Party A in accordance with the relevant state regulations on foreign exchange and Audit Guidance on Statement of Foreign Equity in Foreign-invested Enterprises set out by the Chinese Institute of Certified Public Accountants. And express an opinion as to whether the Statement of Foreign Equity is prepared, in all material respects, in accordance with the relevant state regulations on foreign exchange.二、甲方的责任2. Responsibilities of Party A1、根据《中华人民共和国会计法》及国家外汇管理的相关法规的规定，甲方及甲方负责人有责任保证外方权益情况相关会计资料的真实性和完整性。

常用审计英语词汇1.ability to perform the work 能力履行工作2.acceptance procedures 承兑程序过程3.accountability 经管责任4.accounting estimate 会计估计6.accounts receivable 应收账款7.accruals listing 应计项目挂牌8.accruals 应计项目9.adverse opinion 否定意见10.agreed-upon procedures 约定审查业务11.analysis of errors 错误的分析（法,学）研究12.anomalous error 反常的错误13.appointment ethics 任命伦理学14.assurance engagement 保证约定15.assurance 保证16.audit 审计，审核，核数17.audit acceptance 审计承兑18.audit approach 审计靠近19.audit committee 审计委员会，审计小组20.audit engagement 审计业务约定书21.audit evaluation 审计评价22.audit evidence 审计证据23.audit plan 审计计划24.audit program 审计程序25.audit report 审计报告26.audit risk 审计风险27.audit sampling 审计抽样28.audit staffing 审计工作人员29.audit timing 审计定时30.audit trail 审计线索31.auditing standards 审计准则32.auditors duty of care 审计（查账）员的责任33.auditors report 审计报告34.automated working papers 自动化工作文件35.bad debts 坏账36.bank reconciliation 银行对账单，余额调节表37.beneficial interests 受益权38.best value 最好的价值39.business risk 经营风险40.cash count 现金盘点41.cash system 兑现系统42.charges and commitments 费用和评论43.chronology of an audit 一审计的年代表44.CIS application controls CIS 申请控制45.CIS environments stand-alone microcomputers CIS 环境单机微型计算器46.client screening 委托人甄别47.projection of errors 错误的规划48.purchase ledger 购货分类账49.purchases and expenses system 收入费用系统50.put on enquiry 询价上的期货买卖panies act 公司法parative financial state?鄄ments 比较财务报表pilation engagement 编辑约定pleteness 完整性pletion of the audit 审计的结束pliance with account?鄄ing regulations 符合会计规则的作法puters assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）58.confidence 信任59.confidentiality 保密性60.confirmation of accounts receivable 应收账款的查证61.conflict of interest 利益冲突62.constructive obligation 建设的待付款63.contingent asset 或有资产64.contingent liability 或有负债65.control environment 控制环境66.control procedures 控制程序67.control risk 控制风险68.controversy 论战69.corporate governance 公司治理，公司管制70.corresponding figures 相应的计算71.cost of conversion 转换成本，加工成本72.cost 成本73.courtesy 优待74.creditors 债权人75.current audit files 本期审计档案76.database management sys?鄄tem （DBMS）数据库管理制度（数据管理系统）77.date of report 报告的日期78.depreciation 折旧，贬值79.design of the sample 样品的设计80.detection risk 检查风险81.direct verification approach 直接核查法82.directional testing 方向的抽查83.directors emoluments 董事酬金84.directors serve contracts 董事服务合约85.disagreement with man?鄄agement 与经营的不一致86.disclaimer of opinion 拒绝表示意见87.distributions 分销，分派88.documentation of under?鄄standing and assessment of control risk 控制风险的协商和评定的文件编集89.documenting the audit process 证明审计程序90.due care 应有关注91.due skill and care 到期的技能和谨慎92.economy 经济93.efficiency 效益，效率94.eligibility/ineligibility 合格/无被选资格95.engagement letter 业务约定书96.error 差错97.evaluating of results of au?鄄dit procedures 审计手续的结果评估98.examinations 检查99.existence 存在性100.expectations 期望差距101.expected error 预期的错误102.experience 经验103.expert 专家104.external audit 独立审计105.external review reports 外部的评论报告106.fair 公正107.final assessment of control risk 控制风险的确定评定108.final audit 期末审计109.financial statement asser?鄄tions 财政报告宣称110.financial 财务111.finished goods 产成品112.flowcharts 流程图113.fraud and error 舞弊114.fraud 欺诈115.fundamental principles 基本原理116.general CIS controls 一般的CIS 控制117.general reports to 对……的一般报告118.going concern assump?鄄tion 持续经营假设119.going concern 持续经营120.goods on sale or return 货物准许退货买卖121.goodwill 商誉ernance 统治123.haphazard selection 随意选择124.hospitality 款待125.human resources 人力资源126.income tax 所得税127.incoming auditors 收入审计（查账）员128.independent estimate 独立的估计rmation technology 信息技术130. inherent risk 固有风险131.integrity 完整性132.interim audit 中期审计133.internal auditing 内部审计134.internal auditors 内部审计师135.international federation of accountants （IFAC）国际会计师联合会（IFAC）136.inventory system 盘存制度137.inventory valuation 存货估价138.ISA 230 documentation 文件编制139.joint monitoring unit 连接检验单位140.knowledge of the entity?蒺s business 个体的企业知识w and regulations 法和规则142.legal and regulations 法定权利和规则143.legal obligation 法定义务,法定责任144.levels of assurance 保险程度，保障水平145.liability 负债146.limitation on scope 审计范围限制147.limitation of audit 审计的提起诉讼的限期148.limitations of controls sys?鄄tem 控制系统的提起诉讼的限期149.litigation and claims 诉讼和赔偿150.litigation 诉讼151.loans 借款，贷款152.long term liabilities 长期负债153.management 管理154.management integrity 经营完整155.management representa?鄄tion letter 管理当局声明书156.marketing 推销，营销，市场学157.material inconsistency 决定性的前后矛盾158.material misstatements of fact 重大误报159.materiality 重要性160.measurement 计量161.microcomputers 微型计算器162.modified reports 变更报告163.narrative notes 叙述证券164.nature 性质165.negative assurance 消极保证 realizable value 可实现净值167.non-current asset register 非本期的财产登记168.non-executive directors 非执行董事169.non-sampling risk 非抽样风险170.non-statutory audits 目标170.objectivity 客观性172.obligating event 负有责任事件173.obligatory disclosure 有拘束地揭示174.occurrence 出现175.on-line computer sys?鄄tems （与主机）联机计算器系统176.opening balances 期初余额177.operational audits 经营审计，作业审计178.operational work plans 操作上的工作计划179.opinion shopping 意见购物180.other information 其他的信息181.overdue fees 超储未付费182.overhead absorption 管理费用分配183.periodic plan 定期的计划184.permanent audit files 永久审计档案185.personal relationships 个人的亲属关系186.planning 计划编制187.population 抽样总体188.precision 精密189.preliminary assessment of control risk 控制风险的预备评定190.prepayments 预付款项191.presentation and disclo?鄄sure 提示和揭示192.problems of accounting treatment 会计处理的问题193.procedural approach 程序上的靠近194.procedures程序195.procedures after accepting nomination 程序过程在接受提名之后。

《审计业务约定书》英文版范本（院校审计类）Audit Engagement Letter(REFERENCE)Our Ref.：Date ：The Incorporated Management Committee of(name of IMC School) (“School”)Dear Sirs,AUDIT ENGAGEMENT LETTERThe purpose of this letter is to set out the basis on which we are to act as auditors of the IMC and the respective areas of responsibility of the Incorporated Management Committee (“IMC”) and of ourselves.RESPONSIBILITIES OF INCORPORATED MANAGEMENT COMMITTEE AND AUDITORS1.As IMC of the School, you are responsible under the Education Ordinance for maintainingproper books or records of accounts and other financial records. You are also responsible for preparing accounts which present fairly (see Note) the financial transactions and financial position of the IMC and for ensuring that the IMC has complied with the relevant provisions of the Education Ordinance, the Codes of Aid, the relevant letters, circulars and guidelines issued to the IMC by the Education Bureau (EDB), if any.2.You are responsible for ensuring that the IMC has complied with laws and regulations,which are relevant to the operations of the IMC.3.You are responsible for procuring your Managers to give us fUll co-operation tofacilitate our audit work and for making available to us, as and when required, all the IMC,s books of account and all other relevant records and related information, including minutes of all meetings of the IMC.4.We have a statutory responsibility under the Education Ordinance to report to the EDBwhether in our opinion the accounts present fairly (see Note) the financialtransactions and financial position of the IMC. In arriving at our opinion, we are required to consider the following matters, and to report on any in respect of which we are not satisfied:(a)Whether proper books or records of account and other financial records have beenmaintained;(b)Whether the IMC,s income and expenditure account and balance sheet are inagreement with the books of accounts; and(c)Whether we have obtained all the information and explanations which we considernecessary for the purposes of our audit.5.We have a professional responsibility to report if the accounts do not comply in anymaterial respect with applicable accounting standards, unless in our opinion the non-compliance is justified in the circumstances. In determining whether or not thedeparture is justified, we consider:(a)Whether the departure is required in order for the accounts to present fairly; and(b)Whether adequate disclosure has been made concerning the departure.SCOPE OF AUDIT6.Our audit will be conducted in accordance with Hong Kong Statements on Auditing andStatements of Auditing Standards issued by the Hong Kong Institute of Certified Public Accountants, and will include such tests of transactions and of the existence, ownership and valuation of assets and liabilities as we consider necessary. We shall obtain an understanding of the accounting systems and internal control systems in order to assess their adequacy as a basis for the preparation of the accounts and to establish whether proper books of accounts have been maintained by the IMC. We shall expect to obtain such appropriate evidence as we consider sufficient to enable us to draw reasonable conclusions there from.7.The nature and extent of our procedures will vary according to our assessment of theIMC,s accounting system and, where we wish to place reliance on it, the internal control systems, and may cover any aspect of the IMC,s operations that we consider appropriate.Our audit is not designed to identify all significant weaknesses in the IMC,s systems but, if such weaknesses come to our notice during the course of our audit, which we think should be brought to your attention, we shall report them to you. Any such report may not be provided to third parties except the EDB to meet the requirement stipulated in the Code of Aid and other circulars/guidelines issued by the EDB, without our prior written consent. Such consent will be granted only on the basis that such reports are not prepared with the interests of anyone other than the IMC in mind and that we accept no duty or responsibility to any other party as concerns the reports.8.As part of our normal audit procedures, we may request you and your Managers andManagement Staff to provide written confirmation of certain oral representations which we have received from you and your Managers and Management Staff during the course of the audit on matters having amaterial effect on the accounts.9.In order to assist us with the examination of the accounts, we shall request sight ofall documents or statements, including the annual budget, operating and financial review, chairman,s statement and the IMC,s report, which may be issued with the accounts. We are also entitled to attend all general meetings of the IMC and to receive notice of all such meetings.10.The responsibility for safeguarding the assets of the IMC and for the prevention anddetection of fraud, error and non-compliance with law or regulations rests with the IMC.However, we shall endeavor to plan our audit so that we have a reasonable expectation of detecting material misstatements in the accounts or books of accounts (including those resulting from fraud, error or non-compliance with law or regulations), but our examination should not be relied upon to disclose all such material misstatements or frauds, errors or instances of non-compliance as may exist.11.Once we have issued our report we have no further direct responsibility in relation tothe accounts for that period. However, we expect that you will inform us of any material event occurring between the date of our report and that of submission of accounts to the EDB.12.The officer(s) of the EDB has the rights to communicate with us on matters concerningthe accounts and the supporting statements.FEES13.Our fees are computed on the basis of the time spent on your affairs by the partnersand our staff and on the levels of skill and responsibility involved. The audit fee can also be a fixed fee agreed before commencement of audit. Unless otherwise agreed, our fees will be billed at appropriate intervalsduring the course of the audit and will be due on presentation.AGREEMENT OF TERMS14.Once it has been agreed, this letter will remain effective, from one audit appointmentto another, until it is replaced arising from changes in audit scope or othercircumstances. We shall be grateful if you could confirm in writing your agreement to these terms by signing and returning the enclosed copy of this letter, or let us know if they are not in accordance with your understanding of our terms of engagement.Yours faithfully,ABC & Co.Certified Public AccountantsNote:The EDB considers “present fairly” represent:(a)the IMC has complied with the accounting requirements of the Education Ordinance,the Code of Aid, the relevant letters, circulars and guidelines issued by the EDB, as amplified by instructions and notes for the guidance of Auditors issued by theEDB from time to time;(b)the IMC has used the government subvention in accordance with the rules and ambitsof the grants as promulgated in the Code of Aid, relevant letters, circulars andguidelines issued by the EDB from time to time;(c)the balances of individual grant accounts are correct;(d)the accounts present fairly the state of the IMC,s affairs as of the school year enddate and of its results for the accounting year;(e)in the case an IMC which operates also a private section o boarding section, theconsolidated accounts present fairly the state of the IMC's affairs as of the school year end date and of its results for the accounting year.According to the EDB, the term “present fairly” means that the IMCs have complied with stipulations in sections 40BB(1) and (2) of the Education Ordinance. [The term “true and fair view ” means the schools have prepared the accounts in accordance with the requirements of the Education Ordinance, the relevant Code of Aid and the relevant letters, circulars and guidelines issued by the EDB to the schools concerned.]In preparing the auditors, report, auditors should make reference to the prevailing EDB circular memoranda on submission of annual accounts. Adaptation has to be madeto suit the circumstances of IMC schools, like the adoption of the following: EOEBG instead of OEBG;Teacher Relief Grant instead of the Substitute Teacher Grant;One-off Cash Grant for the establishment of IMC;Reimbursement of relevant expenses on a need basis (at a ceiling of $350,000) for meeting the expenditure incurred for the operation of the IMC;Other grants announced from time to time.IMCs should also refer to updated circulars issued by the EDB from time to time for relevant guidance.We agree to the terms of this letter.Supervisor, for and on behalf ofthe Incorporated Management Committee of (Name of School)Date:。

验资业务约定书ENGAGEMENT LETTER ON CAPITAL VERIFICATIONINDEX NO：甲方：PARTY A：乙方：PARTY B：兹由甲方委托乙方进行投入资本验证，经双方协商，达成以下协定：After friendly negotiation by both parties, it is clear to each party to express their necessity of demands and understand each other. Party A entrusts Party B to do capital verification with the following conditions:一、业务范围及目的Business scope乙方接受甲方委托，对投资人缴入的万元（或增加投入）的资本进行审验。

乙方将根据《独立审计实务公告第1号――验资》的要求和我国审验单位的有关合同、协议、章程、决议等，并审阅投入资本、所有者权益项目变动以及相关资产、负债的证明材料等，在此基础上对投资者投入的资本发表审验意见。

Party B accept Party A’s appointment to verify the authenticity and legality of thepaid-in capital and related assets and liabilities of Party A.Party B will issue capital verification report in accordance with the Independent Audit Practical Affairs Proclamation No.1-- Capital Verification and on the basis of its review of the related contract，articles of association，the documents on the changes of owner’s equity and the certificate of pertinent assets and liabilities.二、甲方的责任与义务Party A’s responsibilities and obligations甲方的责任是：对所提供的验资资料的真实性、合法性、完整性负责，保护资产的安全完整。

audit审计CPA 注册会计师assurance 保证audit of financial statements 财务报表审计agreed-upon procedures 商定程序compilation 编制high levels of assurance 高保证水平moderate levels of assurance 中等保证水平credibility 可信性reliability 可靠性relevance 相关,相关性continuing professional education(CPE) 职业后续教育A uniform CPA examination 统一注会考试professional skepticism 职业谨慎objectivity 客观，客观性professional competence 专业胜任能力Senior CPA-in-charge 项目经理audit engagement letter 业务约定书recurring audit 连续审计、常年审计the client 委托人the nominated CPA 被提名审计师change CPA 更换审计师the existing CPA 现任审计师the preceding CPA 后任注册会计师The predecessor CPA 后任注册会计师audit appointment 审计委托the agreed term 约定条款accept an audit engagement 接受业务委托the objective of the engagement 委托目的the scope of the audit 审计范围issue the audit report 出具审计报告other CPA 其他注册会计师expert 专家withdraw 撤销an initial audit 初次审计the board of directors 董事会a change in engagement 变更约定书shareholder 股东component 组成部分knowledge of the entity’s business 了解补审计单位情况performing an audit of financial statements 实施财务报表审计assess inherent and control risks 评估固有风险和内部控制风险determine the nature, timing and extend of the audit procedures 决定审计程序的性质、时间和范围a general knowledge of, 初步了解a preliminary knowledge of 初步了解a more particular knowledge of 进一步了解prior to accepting an engagement 接受业务委托之前following acceptance of the engagement 接受业务委托之后update and revaluate information gathered previously 更新并重新评价以前收集的信息the prior year’s working papers 以前年度工作底稿director 董事senior operating personnel 高级管理人员internal audit personnel 内部审计人员internal audit reports 内部审计报告minutes of meeting 会议纪要material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料interim financial reports 中期财务报告management policy manual 管理政策手册chart of accounts 会计科目表exercise professional judgment 做出专业判断business risks(of the client) 经营风险management response thereto管理当局的对策appropriateness 适当性accounting estimate 会计估计management representations 管理层声明rerated party 关联方related party transaction 关联方交易going concern assumption 持续经营假设audit plan 审计计划the overall audit plan 总体审计计划the detailed audit plan 具体审计计划efficient audit 审计效率the size of the entity 被审计单位的规模the complexity of the audit 审计的复杂性the specific methodology and technology 具体的方法和技术financial performance 财务业绩material misstatement 重大遗漏significant audit areas 重点审计领域coordination 协调review 复核statutory responsibility 法定责任time budget 时间预算error 错误fraud 舞弊modified or additional procedure 修改或追加审计程序plan and perform audit procedure 计划和实施审计程序adequate accounting and internal control system 适当的会计和内部控制系统reduce but not eliminate 减少但不能消除manipulation 篡改falsification 伪造alteration of records or documents 更改文件或凭证misappropriation of assets 侵占资产transactions without substance 虚构交易misapplication of accounting policies 滥用会计政策the underlying records 原始凭证oversight or misinterpretation 疏忽或误解unusual pressures 异常压力accounting policy alternative 会计政策变更unusual transactions 异常交易incomplete files 不完整文件out of balance control accounts 财户余额不平衡lack of proper authorization 缺乏恰当的授权computer information systems environment 计算机信息系统环境inherent limitations of audit test 审计测试的固有限制discuss with management 与管理层讨论the remedial action 纠正措施seek legal advice 寻求法律咨询laws and regulations 法律与规章noncompliance 没有遵守withdrawal from the engagement 解除业务约定senior management 高级管理层detect noncompliance laws and regulations 发现没有遵守法律与规章的行为deliberate failure to record transactions 故意漏记交易senior management override of control 高级管理层逾越控制intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述written representation 管理层声明the suspected noncompliance 涉嫌存在违法行为audit committee 审计委员会supervisory board 监事会regulatory and enforcement authorities 监管和执法机构materiality 重要性exceed the materiality level 超过重要性水平approach the materiality level 接近重要性水平an acceptably low level 可接受的低水平the overall financial statement level and in related 财务报表层面和account balances and transaction levels 相关账户、交易层面the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报misstatements or omissions 错报或漏报the detected and the projected misstatements or omissions 已发现和推断的错报或漏报aggregate 累计subsequent events 期后事项contingencies 或有事项extend the scope of the substantive test 扩大实质性测试范围adjust the financial statements 调整财务报表perform additional audit procedures 执行追加的审计程序carry out extended or additional tests of control 实施扩大或追加的控制测试modify the nature, timing and extend 修改实质性程序的性质、时间of planned substantive procedures 和范围audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险inappropriate audit opinion 不恰当的审计意见material misstatement 重大错报analytical procedures risk 风险性测试风险substantive tests of the detail risk 细节测试风险tolerable misstatement 可容忍错报the combined level of inherent and control risks 固有风险和控制风险的综合水平the acceptable of detection risk 可接受的检查风险planned assessed level of control risk 计划评估的控制风险small business 小规模企业accounting system 会计系统internal control system 内部控制系统control environment 控制环境control procedures 控制程序compliance test 符合性程序test of control 控制测试walk-through test 穿行测试management letter 管理建议书material weakness in internal control 内部控制的重大缺陷risk assessment 风险评估control activities 控制活动information 信息communication 沟通monitoring 监督procedures manual 程序手册job descriptions 工作说明flow chart 流程图written narrative 文字叙述questionnaire 调查问卷reperformance of internal control 重新执行内部控制computer－assisted audit techniques 计算机辅助审计程序communication with management 与管理导沟通audit evidence 审计证据tests of control 控制测试substantive procedures 实质性程序sufficiency of audit evidence 审计证据的充分性appropriateness of audit evidence 审计证据的恰当性assertions 认定existence or occurrence 存在或发生completeness 完整性rights and obligations 权利与义务valuation or allocation 估价与分摊presentation and disclosure 表达与披露validity 合法性cut-off 截止mechanical accuracy 机械准确性classification 分类disclosure 披露inspection 检查supervision of counting 监盘observation 观察enquiry 询问confirmation 函证computation 计算analytical procedures 分析性程序vouch 核对aged trial balance 账龄分析表trace 追查audit sampling 审计抽样error 错误anomalous error 偶发性错误expected error 预期误差population 总体sampling risk 抽样风险non-sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样stratification 分层tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险the rate of deviation 偏离程度sample size 样本量required confidence level 可信赖水平the number of sampling units in the population 总体中样本的数量methods used 所选用的方法effective audit 审计效果efficient audit 审计效率audit working papers(documentation) 审计工作底稿working trial balance 试算平衡表adjusting and reclassification entries 调整和重分类分录audit mark 审计标识indexing and cross-referencing 索引和交叉索引permanent audit files 永久性档案current audit files 当期档案comprehensive working papers 综合类工作底稿audit-oriented working papers 业务类工作底稿reference working papers 备查类工作底稿the use of standardized working papers 使用标准工作底稿checklists 核对用清单cash receipt 现金收据cash disbursement 现金支出petty cash 零用现金custody 保管custodian 保管人flowchart 流程图internal control questionnaire 内部控制调查问卷walk-through of the system 系统的穿行测试segregation of duties 职责划分deposit slip 存款凭单purchase order 采购订单receiving report 验收报告general ledger 总分类账bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日check outstanding 未兑现支票change fund 找零备用金cash count 现金盘点kiting 开空头支票float period 浮游期cut-off bank statement 截止性银行对账单unearned revenue 预收账款net realizable value 可变现净值collateral 抵押sales order 销售通知单storeroom 仓库storekeeper 仓库保管员perpetual inventory record 永续盘存记录shipping document 货运文件bill of lading 提货单billing 开票sales invoice 销售发票footing 加总、合计price list 价目表aging schedule 账龄分析表aged trial balance 过期账项试算表break down 分解、按细目分类delinquent account 过期账户confirmation 函证positive confirmation request 积极式函证negative confirmation request 消极式函证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendor’s invoice 卖方发票discrepancy 差异description 货物的说明、种类vouchers 付款凭单treasurer 出纳员remittance 汇款、付款gross margin 毛利reasonableness 合理性authenticity 真实性overhead 期间费用manufacturing overhead 制造费用bill of materials 用料单inspection record 验收记录job cost 订单成本计算单labor cost distribution 人工成本分配表material requisition 领料单payroll summary 工资汇总表payroll ledger 工资登记薄production order 生产通知单production runs 生产流程rate and deduction authorization form 工资率及扣减授权表time card 计时卡time ticket 计时单accountability 成本会计routing sheet 流程表supplies 机物料消耗utilities 公用事业费job order 分批工作通知单inventory-taking 存货盘点test count 抽点inventory tag 存货标签bond certificate 债券stock certificate 股票broker’s advice 经纪人意见书paid-in-capital 实收资本treasury stock 库存股bond debenture 债券契约portfolio 证券组合投资leasehold 租赁的asset retirement order 资产报废通知单registrar 注册管理机构transfer agent 过户代理人trust company 信托公司negotiable instrument 流通票据collateral 抵押品liens and mortgages 留置与抵押minutes of board of directors 董事会会议记录trustee 受托管理人restrictive covenant 限制性条款contributed capital 实缴资本stub 存根audit report 审计报告the truthfulness of the audit report 审计报告的真实性the legitimacy of the audit report 审计报告的合法性entity 被审计单位、客户addressee of the audit report 审计报告的收件人unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见introductory paragraph 引言段scope paragraph 范围段opinion paragraph 意见段explanatory paragraph 说明段material 重要professional language 专业术语scope limitation 范围限制unadjusted events 未调整事项adequately disclosed 适当披露the extent of impact on the financial statements 对会计报表反映的影响程序audit report on special purpose engagements 特殊目的的审计报告Audit Law, Audit Act审计法the Implementary Rules of the Audit law审计法实施条例audit criteria，audit standard审计标准auditing standard审计准则auditing principles审计原则audit manual审计手册Generally Accepted Auditing Standards公认审计准则audit laws and regulations审计法律规范audit system审计体制audit purview；audit jurisdiction；audit mandate审计权限audit responsibility审计职责audit supervision；supervision through auditing审计监督audit jurisdiction审计管辖权implementation of audit laws and regulations审计执法audit sanction审计处理audit penalty审计处罚conduct auditing in accordance with laws依法审计audit opinion审计意见audit decision审计决定audit suggestion, audit recommendation审计建议conclusion of audit review复核意见audit appeal审计复议audit hearing审计听证audit review审计复核audit strategy审计战略audit plan审计计划auditing program审计方案auditing objective审计目标audit scope审计范围audit coverage审计内容audit conclusion审计结论audit assignments审计任务audit finding审计结果audit report审计报告audit method审计方法auditing process审计过程audit evidence审计证据audit test审计测试audit risk审计风险audit sampling审计抽样audit software审计软件auditing procedures审计程序audit investigation审计调查audit team审计小组audit trail审计线索working paper工作底稿auditing around the computer绕过计算机审计auditing through the computer通过计算机审计computer-assisted audit计算机辅助审计IT audit信息技术审计compliance audit, regularity audit合法性审计compliance audit合规性审计comprehensive audit综合审计value for money audit （VFM audit）效益审计performance audit绩效审计financial audit财务审计financial statement audit财务报表审计audit of financial revenues and expenditures财务收支审计final account audit决算审计accountability audit经济责任审计middle term accountability audit任中经济责任审计term-end accountability audit离任经济责任审计management audit管理审计project audit项目审计external audit外部审计internal audit内部审计government audit政府审计joint audit联合审计field audit实地审计final audit期末审计interim audit期中审计periodic audit定期审计initial audit初次审计preliminary audit初步审计post-audit 事后审计pre-audit事前审计concurrent audit事中审计special audit专项审计statutory audit法定审计successive audit后续审计follow up audit跟踪审计whole process auditing全过程审计surprise audit突击审计audit report审计报告standard report标准报告long-form report长式报告short-form report短式报告audit working report审计工作报告Announcement of Audit Findings审计结果公告Auditor General审计长Deputy Auditor General副审计长chief auditor审计主任senior auditor资深审计师auditor审计师（员）certified internal auditor（CIA）注册内部审计师certified information systems auditor（CISA）注册信息系统审计师certified public accountant（CPA）注册公共会计师chartered accountant（CA）特许会计师audit funds审计经费audit operating expense审计业务费special funds for auditing审计专项经费unqualified opinion无保留意见:qualified opinion保留意见disclaimer of opinion无法表示意见adverse opinion否定意见。

审计业务约定书Audit Engagement Letter（2007）康正审字第[ ]号Our Ref: (2007) Kangzheng Shen No.委托单位: 受托单位: 广州万隆康正会计师事务所有限公司Client: Practitioner: Guangzhou Wanlong KangzhengCertified Public Accountants Limited 地址: 地址: 广东省广州市新港西路135号中大科技综合楼6楼607 Address: Address: Room 607, 6/F, Science & TechnologyBuilding, West Gate, ZhongshanUniversity No. 135 West XingangRoad Guangzhou, Guangdong, China 电话 (Tel): (86- ) 电话 (Tel): (86-20)84112699传真(Fax): (86- ) 传真(Fax): (86-20)84113530兹由（以下简称“贵公司”）委托广州万隆康正会计师事务所有限公司（以下简称“本所”）所对其2006年度财务报表进行审计。

经双方协商，达成以下约定：(referred hereinafter as the "Company”) requests Guangzhou Wanlong Kangzheng Certified Public Accountants Limited (referred hereinafter as "We") to perform the audit on the financial statements for the year ended 31 December 2006. Details of the engagement are as followed:一、业务范围与审计目标A. Scope and audit objectives1、本所接受委托，对贵公司按照《企业会计制度》编制的2006年12月31日的资产负债表、2006年度的利润表、现金流量表和财务指标补充资料表以及财务报表附注（以下统称财务报表）进行审计。

AUDIT REPRESENTATION ENGAGEMENT LETTERRE: Audit RepresentationDear This letter confirms the terms of our agreement regarding representation of you in connection with thefor the tax yea r(s) Our representation applies only to tax matters concerning your income tax return and the examination of this return by the In addition, we must advise you that our representation does not constitute legal representation by an attorney. If you believe you need legal advice or legal representation, you should consult an attorney.Our fees for providing audit representation are as follows. Results of the audit are not guaranteed.••hourly limit. • $200 - Individuals who are not H&R Block tax preparation clients, limited to 10 hours of service. Hourly feeof $40/hour after initial hourly limit expires.We will represent you before the taxing authority during this examination, unless the representation is terminated in writing by either party. For us to adequately represent you, we must have your cooperation. Failure to fully cooperate in the preparation of your case could hinder our ability to resolve your case as favorably as possible. Therefore, you agree to:•Promptly respond to our phone calls, correspondence and requests for information. •Notify us of any changes in address, phone number or employment. •Furnish all documents and records related to the tax year(s) under examination. •Promptly inform us of all contact with the IRS. •Appear and participate as required at all scheduled meetings and conferences. •Provide us with all relevant facts (family, business or financial) that are pertinent to resolving your tax matter. • Provide us with accurate and complete information . Note: We generally will not independently verifyinformation you provide. However, we may ask you for further clarification and expect you to provide thatclarification promptly and candidly.•Cooperate fully with us in our attempt to resolve your tax matter. Failure to fully comply with any of the above conditions could result in our withdrawal from representation. In addition, we reserve the right to withdraw from representation if we discover you have either intentionally or negligently misrepresented or omitted any material facts with regard to this matter.Your fee for audit representation will be :. $0 - H&R Block Peace of Mind® Extended Service Plan clients or Worry-Free Audit Support clients$120 - H&R Block tax preparation clients, limited to 10 hours of service. Hourly fee of $40/hour after initialPreparing America's taxes since 1955Mr./Mrs./Ms. Client NameClient AddressCity, State Zip CodeMr./Mrs./Ms. Client Name:Your Address, City, State XXXXXTel XXX-XXX-XXXX Fax XXX-XXX-XXXX Please Select[Years][Years]Select one Internal Revenue Service.During the audit process, the Internal Revenue Service examining agents may ask to interview you directly. However, you have a legal right to be represented by a professional authorized to provide representation before the IRS or other tax authority and do not have to meet with the examining agent unless you are served with an enforceable administrative summons. It is in your best interest to refer any questions or other contact from arevenue agent or other tax official to us without any discussion with the tax official. While we are representing you in this matter, you agree that any direct contact by the IRS will be promptly referred to us as your authorized representative.To indicate that this letter correctly summarizes the terms of our representation, please sign and return one copy to us. In addition, please sign the enclosed Form 2848, Power of Attorney and Declaration of Representative , and return it to us for submission to the IRS. The Power of Attorney is used to notify the IRS that we are your authorized representative in this matter.Enclosed you will also find a list of documents, records, and other information we need you to provide to us so we can represent you in this matter. Please provide the requested information no later thanSincerely,H&R BlockBy_________________________________ Date_____________Enclosures:I/We understand and accept the terms and conditions of this letter.____________________________________ Date_____________Client signature____________________________________ Date_____________Client signaturePreparing America's taxes since 1955Your Name Here Your Address, City, State XXXXXTel XXX-XXX-XXXX Fax XXX-XXX-XXXX Enclosure 1Enclosure 2Enclosure 3。

审计业务约定书Audit Engagement Letter日期:Date:委托单位: Client:受托单位:Practitioner:Certified Public Accountants Limited兹由（以下简称“贵公司”）委托会计师事务所有限公司（以下简称“本所”）所对其2006年度财务报表进行审计。

经双方协商，达成以下约定：(referred hereinafter as the "Company”) requests Certified Public Accountants Limited (referred hereinafter as "We") to perform the audit on the financial statements for the year ended 31 December 2006.Details of the engagement are as followed:一、业务范围与审计目标Scope and audit objectives1、本所接受委托，对贵公司按照《企业会计制度》编制的2006年12月31日的资产负债表、2006年度的利润表、现金流量表和财务指标补充资料表以及财务报表附注（以下统称财务报表）进行审计。

According to the terms of engagement, we will audit the balance sheet at of 31 December 2006, the income statement, the cash flow statement, the supplemental statement of financial ratios and notes to the financial statements for the year ended 31 December 2006, (referred hereinafter as the "financial statements”) of the Company which are prepared in accordance with Accounting System for Business Enterprises.2、本所将依据审计准则，通过执行审计工作，对财务报表的下列方面发表审计意见：(1)财务报表是否按照《企业会计制度》的规定编制；(2)财务报表是否在所有重大方面公允反映贵公司的财务状况、经营结果和现金流量。

SPECIMEN ENGAGEMENT LETTERThe following is an example of an engagement letter for an audit of general purpose financial statements prepared in accordance with International Financial Reporting Standards. This letter is not authoritative but is intended only to be a guide and it will need to be varied according to individual requirements and circumstances of the engagement. It will also need to reflect the relevant legal and regulatory frameworks. It may be appropriate to seek legal advice that any proposed letter is suitable.Addressee (to the appropriate representative of management or those charged with governance of the entity)Entity address1. The objective and scope of the audit1.1 You have requested that we audit the financial statements of [entity name], which comprise the balancesheet as at [specify date], and income statement, statement of changes in equity and cash flow statement for the year/period then ended, and a summary of significant accounting policies and other explanatory information. Our role will be to provide the professional services detailed below; the duties and responsibilities of [firm name] shall be limited to the matters expressly referred to herein. We are please to confirm our acceptance and our understanding of this audit engagement by means of this letter. Out audit will be conducted with the objective of our expressing an opinion on the financial statements.2. The responsibilities of the auditor2.1 We will conduct our audit in accordance with International Stan dards on Auditing (‘ISAs’) (or other relevantauditing standards). Those standards 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 judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well a evaluating the overall presentation of the financial statements.2.2 Furthermore, it will be conducted in such manner as we consider necessary to fulfil our responsibilitiesand will include such tests of transactions and of the existence, ownership and valuation of assets and liabilities as we consider necessary. We shall obtain an understanding of the accounting systems in order to assess their adequacy as a basis for the preparation of the financial statements and to establish whether proper accounting records have been maintained. We shall expect to obtain such relevant and reliable evidence as we consider sufficient to enable us to draw reasonable conclusions therefrom. The nature and extent of our tests will vary according to our assessment of the entity’s accounting systems, and where we wish to place reliance on them, the systems of internal control, and may cover any aspect of the business operations.2.3 Because of the inherent limitations of an audit, together with the inherent limitations of internal control,there is an unavoidable risk that some material misstatements may not be detected, even though the audit is properly planned and performed in accordance with ISAs (or other relevant auditing standards). In particular it is your responsibility to make appropriate arrangements to ensure the propriety of transactions and the accuracy and reliability of the accounting records and to safeguard the assets of the entity against loss by theft, fraud, defalcation or otherwise. However, we shall endeavour to plan our audit so that we have a reasonable expectation of detecting material misstatements in the financial statements or accounting records resulting from irregularities or fraud, but our examination should not be relied upon to disclose irregularities and frauds which may exist.2.4 In making our risk assessments, we consider internal control relevant to the entity’s preparation of thefinancial 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. However, we will communicate to you in writing concerning any significant deficiencies internal control relevant to the audit of the financial statements that we have identified during the audit.2.5 Our audit will be conducted on the basis that management [and [where appropriate] those charged withgovernance] acknowledge and understand that they have responsibility:(a) For the preparation and fair presentation of the financial statements in accordance with InternationalFinancial Reporting Standards (or other relevant financial reporting framework), including thecomparative figures and the disclosures needed for your financial statements to give a fairpresentation. Where the use of the relevant financial reporting framework has an impact on theappropriateness of the going concern basis of preparation of the financial statements, you areresponsible for assessing that impact.;(b) For such internal control as [management] determines is necessary to enable the preparation offinancial statements that are free from material misstatement, whether due to fraud or error; and(c) To provide us with:(i) Access to all information of which [management] is aware that is relevant to the preparation ofthe financial statements such as records, documentation and other matters;(ii) Additional information that we may request from [management] for the purpose of the audit;and(iii) Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.2.6 We have a professional responsibility to report if the financial statements do not comply in any materialrespect with applicable financial reporting standards, unless in our opinion the non-compliance is justified in the circumstances. In determining whether or not the departure is justified we consider:∙Whether the departure is required in order for the financial statements to give a true and fair view; and ∙Whether adequate disclosure has been made concerning the departure.2.7 As part of our audit process, we will request from [management and, where appropriate, those chargedwith governance], written conformation concerning representations made to us in connection with the audit.2.8 We look forward to full co-operation from your staff during our audit and we trust that they will makeavailable to us whatever records, documentation and other information as are requested by us in connection with or audit.2.9 [Wording depending on applicable legal and regulatory requirements] We have a statutory responsibility toreport to the members of the entity whether in our opinion the financial statements give a true and fair view of the state of the entity’s affairs and of the profit or loss for the per iod/year and whether they comply with [the relevant legal requirements]. In arriving at our opinion, we are required to consider the following matters to report on any in respect of which we are not satisfied:∙Whether proper accounting records have been kept by the entity and proper returns adequate for our audit have been received from branches not visited by us;∙Whether the entity’s balance sheets and profit and loss accounts are in agreement with the accounting records and returns;∙Whether we have obtained al the information and explanations that we think necessary for the purpose of our audit; and∙Whether other information presented with the financial statements is consistent with that in the audited financial statements.∙Other disclosures required by relevant statute2.10 In order to assist us with the examination of your financial statements, we shall request sight of alldocuments or statements (eg chairman’s statement, directors’ report, remuneration statements and other reports required by statute or regulation) and any other information which is due to be issued with the financial statements. [We are also entitled to attend al general meetings of the entity and to receive notice of all such meetings].2.11 We are required by ISA 260 “Communication with those charged with governance” to communicate withthe audit committee (or other title for those charged with governance) certain matters relating to the audit of your financial statements.Independence (requirement for listed entities, perhaps for other entities in some circumstances)Annually, we must confirm to the audit committee in writing that we (and other network member firms) are independent within the meaning of our regulatory and professional requirements, and that the independence of our audit engagement partner, other partners involved with your audit, and audit staff is not impaired.Planning informationBefore we commence our audit, we shall issue a planning letter to the audit committee giving an outline of the nature and scope of our audit work, and the form of reports that we intend to make.Findings from the auditAt the conclusion of the audit we shall issue a management and governance letter to the audit committee, This letter will be sent to the audit committee before the financial statements are issued, and may include the following:∙Expected modifications to our report;∙Unadjusted misstatements∙Material weaknesses in the accounting and internal control systems identified during the audit;∙Our views about the qualitative aspects of your accounting practices and financial reporting;∙Matters specifically required by ISAs other than ISA 260 to be communicated to those charged with governance; and∙Any other relevant matters relating to the audit.2.12 We ask that you respond to the letter mentioned above, identifying how you intend to address the issuesthat we have raised with you.3. Reporting3.1 Insert reference to the expected form and content of the auditor’s report.3.2 The form and content of our report may need to be amended in the light of our audit findings.4. Working papers4.1 Our working papers and other internal documentation created for the purpose of carrying out our duties asauditors belong solely to us and will not be provided to you. However, we may be required to give access to our working papers for regulatory purposes or because of other statutory or legal obligations.4.2 We are regulated in the conduct of our audit work by [specify]. Our regulatory body may request access toaudit working papers in relation to parts of your entity/group prepared by overseas audit firms, including fellow member firms of Moore Stephens International Limited. You agree to take all reasonable steps to procure that your overseas components grant consent, wherever necessary, to enable an overseas auditor to comply with such requests.5. Limitation of liabilityIf available, wordings will vary according to relevant legal and regulatory frameworks.6. Service6.1 If at any time you would like to discuss with us how our service to you could be improved, or if you aredissatisfied with the service you are receiving please let us know by contacting [specify name of the partner with responsibility for the client relationship]. If you are still not satisfied, you should contact our Senior Partner [specify name or equivalent details for another senior individual selected to deal with complaints]. In the event of your not being satisfied by our response, you may also wish to bring the matter to the attention of the [relevant regulatory body [if this mechanism applies].7. Agreement of terms7.1 We shall be grateful if you will kindly acknowledge receipt of this letter [and the attached Terms andConditions] by signing the enclosed copy of this letter where indicated and returning it to us. If the contents are not in accordance with your understanding of our terms of appointment, please let us know.7.2 Once it has been agreed, this letter [and the Terms and Conditions] will remain effective, from oneappointment to another, until replaced, or revised by mutual agreement or we cease to act on your behalf.Yours faithfullyFirm signatoryAs an authorised signatory, I confirm that the contents of this letter [and the attached Terms and Conditions] are in accordance with our understanding of your terms of appointment.Name PositionSignature Date。

●audit 审计●attestation 鉴证●audit of financial statements 财务报表审计●high levels of assurance 高水平保证●compilation 编制●reliability 可靠性●relevance 相关性●1professional skepticism 职业谨慎●objectivity 客观性●professional competence 专业胜任能力●audit engagement letter 业务约定书●the client 委托人●the existing CPA 现任注册会计师●the successor CPA 后任注册会计师●the preceding CPA前任注册会计师●issue the audit report 出具审计报告●expert 专家●the board of directors 董事会●determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围● a general knowledge of ——初步了解―――的情况● a more knowledge of——进一步了解的情况●the prior year’s working papers 以前年度工作底稿●minutes of meeting 会议纪要●business risks 经营风险●accounting estimate 会计估计●management representations 管理层声明●going concern assumption 持续经营假设●audit plan 审计计划●error 错误●fraud舞弊●misappropriation of assets 侵占资产●materiality 重要性●misstatements or omissions 错报或漏报●subsequent events 期后事项●audit risk 审计风险●detection risk 检查风险●inappropriate audit opinion 不适当的审计意见●material misstatement 重大的错报●tolerable misstatement 可容忍错报●the acceptable level of detection risk 可接受的检查风险●walk-through test 穿行测试●flow chart 流程图●audit evidence 审计证据●substantive procedures 实质性程序●assertions 认定●existence 存在●occurrence 发生●completeness 完整性●rights and obligations 权利和义务●valuation and allocation 计价和分摊●cutoff 截止●accuracy 准确性●classification 分类●inspection 检查●supervision of counting 监盘●observation 观察●confirmation 函证●computation 计算●analytical procedures 分析程序●vouch 核对●trace 追查●audit sampling 审计抽样●error 误差●expected error 预期误差●population 总体●sampling risk 抽样风险●non- sampling risk 非抽样风险●sampling unit 抽样单位●statistical sampling 统计抽样●tolerable error 可容忍误差●the risk of under reliance 信赖不足风险●the risk of over reliance 信赖过度风险●the risk of incorrect rejection 误拒风险●the risk of incorrect acceptance 误受风险●cash receipt 现金收入●cash disbursement 现金支出●bank statement 银行对账单●bank reconciliation 银行存款余额调节表●balance sheet date 资产负债表日●net realizable value 可变现净值●sale invoice 销售发票●price list 价目表●positive confirmation request 积极式询证函●negative confirmation request 消极式询证函●audit report 审计报告●unqualified opinion 无保留意见●qualified opinion 保留意见●disclaimer of opinion 无法表示意见●adverse opinion 否定意见Chap. 1“四大”会计师事务所：普华永道Princewater - houseCoopers 安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom国际机构的名称：国际会计师联合会IFAC国际会计师联合会下设的国际审计和鉴证准则理事会IAASB 美国注册会计师协会AICPA中国注册会计师协会CICPA审计audit内部审计internal audit风险导向审计方法risk-oriented audit approachChap. 2审阅业务review有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPsChap. 3注册会计师职业道德规范code of ethics for professional accountants Rules of professional conduct独立independence客观objectivity公正integrity专业胜任能力professional competence应有关注due care保密confidentiality confidence职业行为professional conduct技术准则technical standards实质上的独立和形式上的独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益的冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量管理quality control of auditChap. 5注册会计师的法律责任Professional responsibility /legal liability“深口袋”理论deep-pocket theory诉讼爆炸litigation explosion违约breach the contract过失negligence欺诈illegal actsChap. 6审计目标audit objectives财务报表认定：financial statement assertions存在existence权利与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可理解性classification and understandability 截止cut-off财务报表循环cycles业务约定书engagement letter管理层声明书report of the directors’ responsibilities for the financial statement /management representationChap. 7审计证据audit evidence审计工作底稿audit working paper审计记录audit recordsChap. 8计划工作planning重要性materiality审计风险audit risk检查风险detection risk重大错报风险risk of material misstatementChap. 9风险评估risk evaluation分析程序analytical procedures内部控制internal control控制环境control environment信息系统与沟通information system and communicationChap. 10控制测试test of control报表层次重大错报material misstatement on level of financial statement认定层次重大错报material misstatement on level of assertion实质性程序substantive procedures Chap. 11舞弊fraudChap. 12审计抽样sampling抽样风险sampling risk非抽样风险non-sampling risk统计抽样statistical sampling非统计抽样non-statistical sampling Chap. 13 Sales and receivables cycle Chap.14 Purchases and payables cycle Chap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycle Chap.17 Audit of monetary assetsChap.18 完成审计工作finish the audit work 期初余额opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告Audit report审计报告的要素标题title收件人receiver引言段introduction管理层对财务报表的责任段management’s responsibility for the financial statements注册会计师的责任段auditor’s responsibility审计意见段opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Audito r’s report无保留意见unqualified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse。