(完整版)审计报告参考范本(2018英文版小准则)

审计报告附注英语模板IntroductionIn order to meet the needs of international communication and ensure the accuracy and completeness of audit reports, it is necessary to include an audit report footnote section in English when issuing audit reports. This document provides a template for audit report footnotes in English to guide audit professionals in preparing and issuing audit reports.Guidelines for Audit Report Footnotes1.The audit report footnote section should be organized in the sameorder as the financial statements and related notes.2.Each footnote should have a clear heading to identify the subjectmatter.3.The format of the audit report footnote should be standardized withnumbered references corresponding to an explanation.4.The use of abbreviations and jargon should be minimized.5.The audit report footnote should be drafted in clear, concise, andgrammatically correct English.Template for Audit Report FootnotesNote 1 – Accounting PoliciesThe financial statements are prepared in accordance with generally accepted accounting principles. Significant accounting policies adopted by the company in preparing these financial statements are as follows:Note 2 – InvestmentsThe company has made investments in a subsidiary and an associate. These investments are accounted for using the equity method.Note 3 – InventoriesInventories are stated at the lower of cost and net realizable value. Cost is determined using the weighted average method.Note 4 – Property, Plant, and EquipmentProperty, plant, and equipment are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets.Note 5 – ContingenciesThe company is involved in various lawsuits, claims, and assessments arising in the ordinary course of business. Management believes that the ultimate resolution of these matters will not have a material adverse effect on the financial position or results of operations of the company.ConclusionThe audit report footnote section is an important aspect of an audit report and provides additional information to the users of financial statements. The template provided in this document may serve as a guide for preparing audit report footnotes in English and may be adapted to fit specific circumstances of individual audit engagements. It is important to remember that the audit report footnote should be drafted in clear, concise, and grammatically correct English to ensure accurate and effective communication.。

审计报告英文版经典范例模板审计报告AUDITOR’S REPORT华夏会审(2010)第242号Huaxia Certified Public Accountants Co.,Ltd(2010) Audit No.242迪朗建贸易(上海)有限公司:To Thomas Bennett Asia Co., Ltd:我们审计了后附的迪朗建贸易(上海)有限公司(以下简称贵公司)财务报表，包括2009年12月31 日的资产负债表，2009年度的利润表以及财务报表附注。

We have audited the accompanying balance sheet of To Thomas Bennett Asia Co., Ltd (the “Company”) as of Dec.31,2009, and the related consolidated income statement for the 2009 then ended, and a summary of significant accounting policies and other explanatory notes.一、管理层对财务报表的责任1.Management’s Responsibility for the Financial Statements按照企业会计准则和《小企业会计制度》的规定编制财务报表是贵公司管理层的责任。

这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报:(2)选择和运用恰当的会计政策:(3)作出合理的会计估计。

The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Small Business Enterprises and China Accounting System for Small Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii)selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.二、注册会计师的责任2. Auditor’s Responsibility我们的责任是在实施审计工作的基础上对财务报表发表审计意见。

AUDITOR ’ S REPORTYue Hua Shen / Yan Zi (2014)No.0002ICPA filing number: 020201401000420To all shareholders of ****** Co., Ltd:We have audited the accompanying financial statements of ****** Co.,Ltd (“ Your Company ” ), which comprise the balance sheet as of31 December 2013, the income statement,statement of changes in owner'sequity and cash flow statement for the year then ended, and notes to thefinancial 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 andreflecting fair presentation; (2) designing, implementing and maintainingthe necessary internal control in order to free financial statements frommaterial misstatement, whether due to fraud or error.II. Auditors' responsibilityOur responsibility is to express an opinion on these financialstatements based on our audit. We conducted our audit in accordancewith Chinese Certified Public Accountants Auditing Standards.Those standards require that we comply with ethical requirements and plan andperform 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 preparationand 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 beenprepared in accordance with the Accounting Standards for BusinessEnterprise and its relevant provisions in all material respect, and presentfairly 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 2013Unit: RMB YuanCompany: ****** Co., LtdAsset Ending Beginnin Liabilities and all Ending Beginninbalance g parties ’equity (or balance gBalance shareholders' equity)Balance Current Assets:Current liabilities:Monetary funds Short-termborrowingsTransaction financial Transaction financialasset liabilitiesNotes receivable Notes payableAccount receivable Account payableAccount paid in Account received inadvance advanceInterest receivable Employee’scompensationpayableDividend receivable Tax payableOther account Interest payablereceivableInventories Dividend payableNon-current assets Other accountdue within 1 year payableOther current assets--Non-currentliabilities due within 1yearTotal current assets-Other currentliabilitiesNon-current assets:Total current-liabilitiesAvailable for sale Non-currentfinancial assets liabilities:Maturity investments Long-termborrowingsLong-term account Bonds payablereceivablesLong-term equity Long-term accountinvestment payableInvesting property Special payablesFixed asset Accrued liabilitiesProject in Deferred tax liabilitiesconstructionEngineering material Other non-currentliabilitiesFixed asset disposal Total non-current--liabilitiesProduction biological Total liabilities-assetsOil and gas assets Owner ’s equity( orshareholders’equity)Intangible assets Paid-in capital(orshare capital)Development Capital surplus-expenseGoodwill Less: Treasury StockLong-term expense Earned surplusto be apportionedDeferred tax assets Retained earnings-Other non-current Total owner’s equity-assets(or shareholders’equity)Total non-current-assetsTotal assets-Total liabilities and-owner’ s equity(orshareholders’equity)Prepared by:Audited by:Finance Manager:CompanyLeader:INCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013Unit: RMBYuanCompany: ****** Co., LtdItems Cumulative Amount inamount in this last yearyearI. Operating incomeMinus: Operating costTaxes and associate chargesSelling and distribution expensesAdministrative expenses-Financial expense-Asset impairment lossPlus: gain from change in fair value( losswith ‘- ‘ )Gain from investment ( loss with‘-‘)Including:income form investment onaffiliated enterprise and joint enterpriseII. Operating profit (loss with‘-‘)-Plus: non-business income--Less: non-business expenseIncluding:loss from non-current assetdisposalIII. Total profit (loss with‘-‘)-Less: Income taxIV. Net profit (loss with‘-‘)-V. Earnings per share(I) basic earnings per share(II) diluted earnings per shareVI. Other comprehensive earningsVII. Total comprehensive earnings-Prepared by:Audited by:Finance Manager:Company Leader:CASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013Unit: RMBYuanCompany: ****** Co., LtdItems Times Amount in Cumulative this year amount in lastyear1.Cash flows arising from operating 0 activities:Cash received from sales of goods or 1 rending ofservicesRefund of tax and fare received2 Other cash received relating to3 operating activitiesSub-total of cash inflows4 Cash paid for goods and services5 Cash paid to and on behalf of employees6 Tax and fare paid7 Other cash paid relating to operating8 activitiesSub-total of cash outflows9 Net cash flow from operating activities10 2. Cash flows arising from investment0 activitiesCash received from return of11 investmentsCash received from investment income12 Net cash received from disposal of fixed13 assets, intangible assets and otherlong-term assetsNet cash received from disposal of14 subsidiaries and other business unitsOther cash received relating to15investment activitiesSub-total of cash inflows16 Cash paid for acquiring fixed assets,17 intangible assets and other long-term assetsCash paid for acquiring investments18 Net cash received from subsidiaries and19 other business unitsOther cash paid relating to investment20 activitiesSub-total of cash outflows21 Net cash flow from investing activities22 3.Cash flows arising from financing 0 activities:Cash received from absorbing 23 investmentCash received from borrowings24 Other cash relating to financing25 activitiesSub-total of cash inflows26 Cash paid for settling debt27 Cash paid for distribution of dividends28or profit or reimbursing interestOther cash payments relating to 29 financing activitiesSub-total of cash outflows30 Net cash flow from financing activities31 4. Influence on cash due to fluctuation in34 exchange rate increase in cash and cash 35 equivalentsAdd : Balance of cash and cash 36 equivalents at the beginning of the year6. Balance of cash and cash equivalents37 at the end of the yearSupplementary information:0 Attached project of cash flow statement0 1. Net profit is adjusted to cash flow of0 operating activitiesNet profit38 Impairment of assets39 Fixed asset depreciation, depletion of oil40 and gas assets and depreciation of productive biological assetsAmortization of intangible assets41 Amortization of long-term prepaid42 expensesTreatment of losses of fixed assets,43 intangible assets and other long-term assetsLoss on retirement of fixed assets44 Loss of changes in fair value45 Finance costs46 Investment losses47 Decrease in deferred income tax assets48 Increase in deferred income tax liabilities49 Decrease in inventories50 Decrease in operating receivables51 Increase in operating payables52 Others53 Net cash flow from operating activities54 2.Investing and financing activities not 0 relating to cashDebt into capital55 Convertible debt due within one year56 Finance leased fixed assets57 increase in cash and cash 0 equivalentsBalance of cash at the end of this period58Less: balance of cash at the beginning of59this periodAdd: balance of cash equivalents at the60end of this periodLess: balance of cash equivalents at the61beginning of this periodNet increase in cash and cash62equivalentsPrepared by:Audited by:Finance Manager:CompanyLeader:STATEMENT OF CHANGES IN OWNERS’ EQUITYFOR THE YEAR ENDED 31 DECEMBER 2013Company: ****** Co., LtdItems Amount in this year Amount in last yearPaid-Capit Earne Retai Total Paid Cap Earn Ret Totaup al d ned owne-up ital ed aine lcapit surpl surpl earni rs'capi surp surp d ownal us us ngs equit tal lus lus ear ers'实用标准文案I. balance at the end of last yearAdd:change of accounting policy Correction of errorsinprevious periodII.Balance at the beginning of this year III. Increase/ decrease ofy nin equigs ty -------------------------------------amount in this year “(-”means decrease)(I) Net profit(II)Gains and losses directly included in the owners ’ equity change amount in fair value ------------------实用标准文案of financial assets available for sale2.Influence of changes in other owners'equity of investors under the equity method3.Influence of income tax relating to the owners’equity project --------------------4. OthersSubtotal of (I) and (II) (III)Input an reduced capital of owners1. Input capital of owners2.Amount of shares included in the-----------------------------------owners ’ equity3. Others--------实用标准文案(IV) Profit distribution1.Withdrawing earned surplus2.Distribution to all owners (or shareholders)3.Others(V)Internal carrying forward of owners ’equity1.Capital surplus transfers to paid-in capital(or share capital)2.Earned surplus transfers to paid-in capital(or share capital)3.Earned surplus makes up losses ------------------------------------------------------------------------------4. Others--------IV. Balance at the end------of this periodLegal representative:Person in charge of accounting:Leader ofaccounting department:****** 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 limitedliability company (Sino-foreign joint venture) jointly invested andestablished by **** Co., Ltd. and ******* Limited on 24 June 2013. OnDecember 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;c onsulting andguarantees of lease transaction (articles involved in the industry licensemanagement would be dealt in terms of national relevant stipulations)II. Declaration on following Accounting Standard for BusinessEnterprisesThe financial statements made by the Company are in accordance withthe requirements of Accounting Standard for Business Enterprises, whichreflects the financial position, financial performance and cash flow of theCompany truly and completely.III. Basic of preparation of financial statementsThe Company implements the Accounting Standards for BusinessEnterprises(‘ Finance and Accounting[2006]No.3” ) issued by theMinistry 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 withthe Accounting Standards for Business Enterprises–Basic Standardsand other relevant accounting standards,application guidelines and criteria for interpretation of provisions as well as the significantaccounting 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 1to 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.Thehistorical c ost is generally as the measurement attribute, and whenaccounting 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 spotexchange rate of the transaction date to convert into RMB in accordancewith systematic and rational method; on the balance sheet date,theforeign currency monetary items use the spot exchange rate of the balance sheet date. All balances of exchange arising from differencesbetween the balance sheet date spot exchange rate and the initialrecognition or the former balance sheet date spot exchange rate, exceptthat the exchange gains and losses arising by borrowing foreign currencyfor the construction or production of assets eligible for capitalization aretransacted in accordance with capitalization principles,are included inprofit or loss in this period;the foreign currency non-monetary items measured at historical cost will still be converted with the spot exchangerate of the transaction date.The standard for recognizing cash equivalentWhen making the cash flow statement, cash on hand and depositsreadily to be paid will be recognized as cash, and short-term (usually nomore than three months), highly liquid and readily convertible to knownamounts of cash with insignificant risk of changes in value arerecognized as cash equivalent.Financial InstrumentsClassification, recognition and measurement of financial assets- The company at the time of initial recognition of financial assets dividesit into the following four categories: financial assets measured at fairvalue with changes included in the profit or loss of this period, loans andreceivables, financial assets available for sale and held-to-maturityinvestments. Financial assets are measured at fair value when initially recognized. Relevant t ransaction costs of financial assets measured atfair value with changes included in the profit or loss of this period arerecognized in profit or loss of this period, and relevant transaction costsof other categories of financial assets are recognized in the amount initially recognized.--Financial assets measured at fair value with changes included in theprofit or loss of this period refer to the short-term sales financial assets, including financial assets held for trading or financial assets measured atfair 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 thisperiod 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 atthe 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 theprice in an active market and with fixed and determinable recovery costare classified as loans and receivables. Loans and receivables adopt theeffective 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 fairvalue at the end of this period are recognized directly in owners' equityuntil 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 withclear intention and ability to hold to maturity by the management of the company, a fixed maturity date and fixed or determinable payments areclassified as held-to-maturity investments. Held-to-maturity investmentsadopt the effective interest method and take amortized cost for subsequentmeasurement,and gains or losses arisingfromderecognition, impairment or amortization are included in the profit orloss of this period.Classification, recognition and measurement of financial liabilities- The company at the time of initial recognition of financial liabilitiesdivides it into the following two categories: financial liabilities measuredat fair value with changes included in the profit or loss of this period andother financial liabilities. Financial liabilities are measured at fair value when initially recognized. Relevant transaction costs of financial liabilitiesmeasured at fair value with changes included in the profit or loss of thisperiod 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 theprofit or loss of this period include the trading financial liabilities andfinancial liabilities measured at fair value with changes included in theprofit or loss of this period designated upon initial recognition. Financialliabilities are subsequently measured at fair value, and the gains or lossesof the change in fair value are recognized in the profit or loss in this period.--Other financial liabilities: adopting the effective interest method andtaking amortized cost for subsequent measurement. The gains or lossesarising 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 partiallydischarged.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 thoseof the current ones, it shall recognize the new financial liabilities in placeof the current ones. Where substantial revisions are made to some or allof the contract clauses of the current financial liabilities,the Company shall recognize the new financial liabilities after revision of the contractclauses 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 surrenderedor new financial liabilities assumed) are charged to profit or loss for thecurrent period.Where the Company redeems part of its financial liabilities,it shall allocate the carrying amounts of the entire financial liabilities betweenthe relative fair values of the parts that continue to be recognized andthe derecognized parts on the redemption date. Differences between thecarrying amounts allocated to the derecognized parts and the consideration paid (including non-monetary assets surrendered and thenew 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 relatingto the ownership of the financial assets to the transferee, they shall bederecognized. If it retains nearly all of the risks and rewards relating tothe ownership of the financial assets, they shall not be derecognized andwill 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 thefinancial 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 arerecognized accordingly.If the transfer of entire financial assets satisfy the criteria for derecognition,differences between the amounts of the following twoitems shall be recognized in profit or loss for the current period: (1) thecarrying amount of the transferred financial asset; (2) the aggregateconsideration received from the transfer plus the cumulative amounts ofthe 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 thecurrent period: (1) the carrying amounts of the derecognized parts;(2) The aggregate consideration for the derecognized parts plus the portionof 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 anactive market determines its fair value; if financial instrument trade not inan 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 valuereference to other substantially similar financial instruments, discountedcash 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 thecarrying values of financial assets at the balance sheet date. If there isevidence 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 atamortized costIf there is objective evidence that the financial asset measured at amortized costhas been impaired, the carrying amount of the financialasset 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 recognizedin the profit or loss of this period. The Company carries out the impairment test of significant single financial asset separately, carries outthe 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 financialassets 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 recognizedimpairment loss shall be reversed and charged into the profit or loss ofthis period. But the book value after the reversal should not exceed theamortized 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 forimpairment.-- Available for sale financial assetsIf there is objective evidence that an impairment of available for salefinancial 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 fairvalue 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 ofthis period, the carrying value will be written down to its present value of estimated future cash flows, and the amount of reduction is recognizedas impairment loss and is recognized in the current profit or loss. Presentvalue of estimated future cash flows is determined through future cashflows (excluding credit losses that have not been incurred) discounted atthe 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 impairmenttest at the end of this period, and if there is objective evidence that theimpairment has occurred, based on the difference of the present value offuture cash flows less than the book value, the impairment loss is recognized and the provision of bad debts is done. The significant singleamount 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 has occurred, 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 thesame or similar to the previous year and aging as the similar credit risk characteristics, and combines the current situation to determine the ratioof provision for bad debts as follows:Aging Ratio of provisionWithin one year5%。

英文版公司审计报告Title: Company Audit ReportThis comprehensive audit report aims to provide a detailed analysis of the financial statements, internal controls, and operational efficiency of the company. The audit was conducted in accordance with internationally recognized auditing standards and guidelines to ensure accuracy, reliability, and transparency of the reported information.$$I. Introduction$$The audit was initiated to evaluate the company's financial position, performance, and compliance with applicable laws and regulations. The audit team comprised qualified auditors with extensive experience in the industry, ensuring a thorough and unbiased assessment.**II. Audit Scope and Objectives**The audit scope encompassed the financial statements, including the balance sheet, income statement, cash flow statement, and related notes. The objectives were to assess the fairness, accuracy, and completeness of the financialstatements, evaluate the effectiveness of internal controls, and identify any potential risks or issues that may affect the company's financial health.**III. Financial Statement Audit**The audit team conducted a detailed review of the financial statements, comparing them with supporting documents and records. The audit focused on revenue recognition, cost allocation, asset valuation, andliability accounting. The team also examined the company's accounting policies and procedures to ensure compliancewith accounting standards.Overall, the financial statements were found to be fair, accurate, and complete, reflecting the company's financial position and performance. However, the audit identified a few minor inconsistencies and inaccuracies in the recording of certain transactions, which were promptly rectified by the company.**IV. Internal Control Audit**The audit team evaluated the effectiveness of the company's internal controls, including financial reporting,risk management, and compliance with policies and procedures. The audit focused on the design and implementation of controls, as well as their operating effectiveness.The audit revealed that the company has established robust internal controls, which are generally effective in ensuring the accuracy and reliability of financial reporting. However, the team identified a few areas for improvement, such as enhancing the segregation of duties and improving the monitoring of financial transactions. The company has been advised to address these issues to further strengthen its internal controls.**V. Operational Efficiency Audit**The audit team also assessed the operational efficiency of the company, examining its processes, systems, and resources. The audit aimed to identify any inefficiencies or bottlenecks that may hinder the company's performance. The audit found that the company has well-established operational processes and systems that support its business activities. However, there are opportunities for improvement in terms of optimizing resource utilization andenhancing the efficiency of certain processes. The audit team has provided recommendations to the company for implementing these improvements.**VI. Compliance Audit**The audit team also examined the company's compliance with applicable laws, regulations, and industry standards. This included a review of the company's tax filings, labor practices, and environmental policies.The audit concluded that the company has generally adhered to the required standards and regulations. However, the team identified a few areas where the company could further enhance its compliance efforts, such as improving its documentation and reporting procedures.**VII. Conclusion**Overall, the audit report provides a positive assessment of the company's financial health, internal controls, and operational efficiency. While some minor issues and areas for improvement were identified, the company has demonstrated a commitment to addressing these issues and enhancing its overall performance.The audit team recommends that the company continue to strengthen its internal controls, optimize its operational processes, and enhance its compliance efforts to maintain its financial stability and competitiveness in the market. It is important to note that this audit report represents a snapshot of the company's financial and operational status at a specific point in time. Continuous monitoring and periodic audits are essential to ensure that the company maintains its financial integrity and operational efficiency over time.。

AUDITOR’S REPORTYue Hua Shen / Yan Zi (2014) No. 0002ICPA filing number: 0000420To 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 proceduresselected 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 Yuan Company: ****** Co., LtdPrepared by: Audited by: Finance Manager: Company Leader:INCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB Yuan Company: ****** Co., LtdPrepared by: Audited by: Finance Manager: Company Leader:CASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2013 Unit: RMB Yuan Company: ****** Co., LtdPrepared by: Audited by: Finance Manager: Company Leader:STATEMENT OF CHANGES IN OWNERS’ EQUITYFOR THE YEAR ENDED 31 DECEMBER 2013Company: ****** Co., LtdLegal representative: Person in charge of accounting: Leader ofaccounting department:****** 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 and Accounting [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 changes Fiscal 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, thereplacement 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 trading or 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-derivativefinancial 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 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 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 criteriafor 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 d erecognized 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 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 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 amortizationamount 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 has occurred, 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 notimpaired 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 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 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 rate and annual depreciation rate of various categories of fixed assets are listed as follows:Impairment of fixed assets: the Company checks the fixed assets term by term at the end of the 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 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, constructionor 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 valueof 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 orsell 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, shall be 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。

财务审计报告英文版格式Audit ReportTo the Board of Directors and Shareholders of XYZ CorporationWe have audited the accompanying balance sheets of XYZ Corporation (the 'Company') as of December 31, 2023 and 2022, and the related statements of income, shareholders' equity, and cash flows for the years then ended. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits.We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. Webelieve that our audits provide a reasonable basis for our opinion.In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of XYZ Corporation as of December 31, 2023 and 2022, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.ABC Auditing Firm。

XX Company Limited Auditors' ReportXX SHEN ZI [201X] No. X-XXXXXAuditors' ReportXX SHEN ZI [201X] No. X-XXXXXTo the Shareholders of XX Co., Ltd:We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the balance sheet as at December 31, 20X5, the statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.【在公司有子公司但未编制合并报表时，英文报告审计范围描述应如下】We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the Company's balance sheet as at December 31, 20X5, statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.I.Management’s Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordance with Accounting Standards for Business Enterprises, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.II.Auditor’s 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 the Code of Ethics for Chinese Certified Public Accountants 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 Company’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.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 present fairly, in all material respects, the financial position of the Company as at December 31, 20X5, and its financial performance and cash flows for the year then ended in accordance with Accounting Standards for Business Enterprises.WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.Certified Public Accountant of ChinaCertified Public Accountant of ChinaChina . BeijingDate: XX XX, 20X6 (Month, date, Year)(All amounts in Chinese Renminbi Yuan unless otherwise stated)1. Company profile1.1 The Company's registered place, organization structure and the address of head quarter.1.2 The Company's business nature and main operation activities, like its industry, primary product or service, customers' nature, trading strategy and supervisory environment etc.1.3 The approver and approval date of the financial reporting.1.4 The scope of financial year 20X5 financial statements includes.......【在编制合并报表的情况下简要说明本年度的财务报表范围所包括的公司名称和在集团中的级别，具体报表和附注模板披露内容应参考上市公司模板】【在存在子公司而未编制合并报表（仅编制母公司单体报表）的情况下，需说明仅编制母公司单体报表的原因，并说明以下的各项附注均针对母公司单体报表所作出的披露】【在不存在以上各种需要对财务报表范围进行说明的情况时，删除（四）本年度财务报表范围】2.Basis of preparation of financial statements2.1 Basis of preparationOn the basis of going concern and transactions and events actually occurred, the Company prepares its financial statements with the following accounting policies and accounting estimates in accordance with the Accounting Standards for Business Enterprises –basic Standards, specific accounting standards and other relevant provisions (hereinafter collectively known as "Accounting Standards for Business Enterprises" or "CAS")2.2 Going concern【公司应评价自报告期末起12个月的持续经营能力。

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]。

Auditor's ReportAuditor’s Ref.:To the shareholders of ABC Co., Ltd.,I. OpinionWe have audited the financial statements of ABC Co., Ltd. (hereinafter referred to as "the Company"), which comprise the balance sheet as at December 31, 2017, and the income statement, the statement of cash flows for the year then ended and notes to the financial statements.In our opinion, the attached financial statements are prepared, in all material respects, in accordance with Accounting Standards for Small Business Enterprises and present fairly the financial position of the Company as at December 31, 2017 and its operating results and cash flows for the year then ended.II. Basis for Our OpinionWe conducted our audit in accordance with the Auditing Standards for Certified Public Accountants in China. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. According to the Code of Ethics for Chinese CPA, we are independent of the Company in accordance with the Code of Ethics for Chinese CPA and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. Other informationThe management of the Company is responsible for the other information. The other information comprises information of the Company's annual report in 2017, butexcludes the financial statements and our auditor's report.Our opinion on the financial statements does not cover the other information and we do not and will not express any form of assurance conclusion thereon.In connection with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.If, based on the work we have performed on the other information that we obtained prior to the date of this auditor's report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.IV. Responsibilities of Management and Those Charged with Governance for the Financial StatementsThe Company's management is responsible for preparing the financial statements in accordance with the requirements of Accounting Standards for Small Business Enterprises to achieve a fair presentation, and for designing, implementing and maintaining internal control that is necessary to ensure that the financial statements are free from material misstatements, whether due to frauds or errors.In preparing the financial statements, management of the Company is responsible for assessing the Company's ability to continue as a going concern, disclosing matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.Those charged with governance are responsible for overseeing the Company's financial reporting process.V. Auditor's Responsibilities for the Audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the audit standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.As part of an audit in accordance with the audit standards, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:(1) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, omissions, misrepresentations, or the override of internal control.(2) Obtain an understanding of internal control relevant to the audit 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 Company’s internal control(3) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management of the Company.(4) Conclude on the appropriateness of using the going concern assumption by the management of the Company, and conclude, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If weconclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.(5) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit matters, including any significant deficiencies in internal control that we identify during our audit.Certified Public Accountant of China:Certified Public Accountant of China:XYZ Certified Public Accountants Co., Ltd.Auditor's ReportPCPAR [2018] No.To all shareholders of Hainan Dadonghai Tourism Centre (Holdings) Co., Ltd.,I. OpinionWe have audited the financial statements of Hainan Dadonghai Tourism Centre (Holdings) Co., Ltd.(hereinafter referred to as "the Company"), which comprise the balance sheet as at December 31,2017, and the income statement, the statement of cash flows and the statement of changes in owners'equity for the year then ended and notes to the financial statements.In our opinion, the attached financial statements are prepared, in all material respects, in accordancewith Accounting Standards for Business Enterprises and present fairly the financial position of theCompany as at December 31, 2017 and its operating results and cash flows for the year then ended.II. Basis for Our OpinionWe conducted our audit in accordance with the Auditing Standards for Certified Public Accountantsin China. Our responsibilities under those standards are further described in the Auditor'sResponsibilities for the Audit of the Financial Statements section of our report. According to the Codeof Ethics for Chinese CPA, we are independent of the Company in accordance with the Code ofEthics for Chinese CPA and we have fulfilled our other ethical responsibilities in accordance withthese requirements. We believe that the audit evidence we have obtained is sufficientand appropriateto provide a basis for our audit opinion.III. Key Audit MattersKey audit matters are those matters that, in our professional judgment, were of most significance inour audit of the financial statements of the current period. These matters were addressed in the contextof our audit of the financial statements as a whole, and in forming our opinion thereon, and we do notprovide a separate opinion on these matters. The key audit matters that we identified in the audit areas follows:(I) Recognition of room income1. Factual descriptionThe Company had operating income of RMB27,906,600 in 2017, of which room income was RMB21,103,100, accounting for 75.62% of operating income. According to Note 5.20 of the financial statements of the Company, the room income recognition process of the Company isas follows:(1) For travel agencies and individual guests, make advance collection of payments from them or pre-authorization; recognize income of each day after 0:00 of thenight of such day after confirmation with the Room Department and the hotelfront desk.(2) For websites under agreements, ①guests who book rooms via websites with agreements with the Company shall make advance payment of room fees and deposits when they check in and pay the related website service fees accordingto a certain proportion set out in the agreements and after check by the finance department with the websites. Income of the current day shall be recognizedafter 00:00 according to the consumption situation after deducting service charges.②for guests who book rooms through websites with agreements withthe Company and pay room fees to the websites, income of the current day shallbe recognized after 00:00 according to the consumption situation and listed as accounts receivable which shall be settled and collected before the fifth day of each month after checking with the websites.(3) For oriented guests, stay in account and make advance collection of payments at the time of check-in according toagreements, recognize income of the currentday after 00:00 of each night according to consumption situation, and make regular reconciliation, settlement and collection.Xiruan system will automatically generate daily sales statements for the abovebusiness, which shall be audited by examining personnel before submitted to the financial department to prepare accounting vouchers.2. How our audit addressed the matterFor room sales revenue, we understood and evaluated the management's design ofinternal controls in sales processes from approval of contracts to the accounting of salesrevenue and tested the effectiveness of the implementation of key control points.Via sample inspection of contracts and management interviews, we tested the timing point of significant risks and remuneration related to room revenue recognition, and thus assessed the Company's income recognition policies.In addition, we implemented the following procedures in respect of room revenue byusing sampling: (1) Analyze income and gross profit margin in combination with the type of income, and judge whether there is any abnormal fluctuation in the income amount in the current period.(2) Choose samples from reservation records and check-in records of rooms, check the samples against the contracts, accounting records, invoice issuance and payment receipts related to the corresponding sales, and pay special attention to whether the samples before and after the balance sheet date are included in the correct accounting period to assess whether room revenue is confirmed during the appropriate period.(3) With respect to new customers and those bringing large amount of income in the current period, implement the external confirmation of incurred amounts and the balances, and analyzed the authenticity thereof in combination with the collection of payments and occupancy situation. At the same time, inquire the business information of some customers to further confirm the authenticity of transactions therewith.(II) Non-operating income due to write-off of long-term investment and current account1. Factual descriptionAccording to the Proposal on Write-off of Long-term Investments and Current Accounts" resolved at the 12th extraordinary meeting of the eighth board of directors of the Company and the fifth extraordinary meeting of the eighth board of supervisors of the Company, and as resolved at the third extraordinary general meeting of shareholders of the Company in 2017, the Company wrote off original book value of long-term equity investment of RMB 9,716,374.26 in 2017, and provided for the provision for impairment of RMB 9,716,374.26;wrote off original book value ofavailable-for-sale financial assets of RMB 5,000,000.00, and provided for the provision for impairment of RMB 5,000,000.00;wrote off a total of 205 sums of accounts receivable with original book value of RMB80,243,805.62, and provided for the provision for bad debt of RMB80,243,805.62;wrote off a total of 201 sums of accounts payable with original book value of RMB1,303,540.11. The write-offs resulted in increase in the Company's non-operating income by RMB1,303,540.11 in 2017.2. How our audit addressed the matter(1) We understood the Company's internal control system on write-off of assets andliabilities to judge whether the write-off process complied with the requirements.We collected relevant resolutions of the meetings of the board of directors andthe third extraordinary general meeting of shareholders and media and websiteannouncements.(2) For long-term equity investments, available-for-sale financial assets and claimsand debts, we traced the original situations and collected relevant information toverify the authenticity thereof, and verified the relevant information of theinvestees and the creditors and debtors through the Enterprise CreditInformation Publicity System and the enterprise verification system.Each of thewritten-off long-term equity investments, available-for-sale financial assets and claims and debts had aging of more than 5 years.(3) We noticed that Hainan Dongfang Guoxin Law Firm issued the Legal Opinion on Time Limitation for Proceedings on Part of Accounts Payable of Hainan Dadonghai Tourism Centre (Holdings) Co., Ltd. in respect of theabove-mentioned written-off payables, in which the law firm believed that the above 201 sums of payables have exceeded the statutory time limitations, and the relevant creditors have lost their debt recovery right and the right to win. To this end, we conducted necessary communication with Hainan Dongfang Guoxin Law Firm in respect of the relevant situation on the said write-offs of accounts payable.IV. Other informationThe management of the Company is responsible for the other information. The other informationcomprises information of the Company's annual report in 2017, but excludes the financial statementsand our auditor's report.Our opinion on the financial statements does not cover the other information and we do not and willnot express any form of assurance conclusion thereon.In connection with our audit of the financial statements, our responsibility is to read the otherinformation identified above and, in doing so, consider whether the other information is materiallyinconsistent with the financial statements or our knowledge obtained in the audit, or otherwiseappears to be materially misstated.If, based on the work we have performed on the other information that we obtained prior to the dateof this auditor's report, we conclude that there is a material misstatement of this other information, weare required to report that fact. We have nothing to report in this regard.V. Responsibilities of Management and Those Charged with Governance for the FinancialStatementsThe Company's management is responsible for preparing the financial statements in accordance withthe requirements of Accounting Standards for Business Enterprises to achieve a fair presentation, andfor designing, implementing and maintaining internal control that is necessary to ensure that thefinancial statements are free from material misstatements, whether due to frauds or errors.In preparing the financial statements, management of the Company is responsible for assessing theCompany's ability to continue as a going concern, disclosing matters related to going concern andusing the going concern basis of accounting unless management either intends to liquidate theCompany or to cease operations, or has no realistic alternative but to do so.Those charged with governance are responsible for overseeing the Company's financial reportingprocess.VI. Auditor's Responsibilities for the Audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the financial statements as a wholeare free from material misstatement, whether due to fraud or error, and to issue an auditor's report thatincludes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that anaudit conducted in accordance with the audit standards will always detect a material misstatementwhen it exists. Misstatements can arise from fraud or error and are considered material if, individuallyor in the aggregate, they could reasonably be expected to influence the economic decisions of userstaken on the basis of these financial statements.As part of an audit in accordance with ISAs, we exercise professional judgment and maintainprofessional scepticism throughout the audit. We also:(1) Identify and assess the risks of material misstatement of the financial statements, whether dueto fraud or error, design and perform audit procedures responsive to those risks, and obtainaudit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk ofnot detecting a material misstatement resulting from fraud is higher than for one resulting fromerror, as fraud may involve collusion, forgery, omissions, misrepresentations, or the override ofinternal control.(2) Obtain an understanding of internal control relevant to the audit in order to design auditprocedures that are appropriate in the circumstances.(3) Evaluate the appropriateness of accounting policies used and the reasonableness of accountingestimates and related disclosures made by management of the Company.(4) Conclude on the appropriateness of using the going concern assumption by the management ofthe Company, and conclude, based on the audit evidence obtained, whether a materialuncertainty exists related to events or conditions that may cast significant doubt on theCompany's ability to continue as a going concern. If we conclude that a material uncertaintyexists, we are required to draw attention in our auditor's report to the related disclosures in thefinancial statements or, if such disclosures are inadequate, to modify our opinion. Ourconclusions are based on the audit evidence obtained up to the date of our auditor's report.However, future events or conditions may cause the Company to cease to continue as a goingconcern.(5) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.(6) Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Company to express an opinion on the financial statements and bear all liability for the opinion.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit matters, including any significant deficiencies in internal control that we identify during our audit.We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter shouldnot be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.BDO CHINA Shu Lun Pan Certified PublicAccountants LLPCertified Public Accountant of China:Certified Public Accountant of China:Shanghai, China January 30, 2018This auditors’ report and the accompanying notes to the financial statements are English translation of the Chinese auditors’ report.In case of doubt as to the presentation of these documents, the Chinese version shall prevail.Hainan Dadonghai Tourism Centre (Holdings) Co., Ltd.Balance SheetAs at December 31, 2017(Amounts are expressed in RMB unless otherwise stated)AssetsNote 5Ending balance Beginning balance Current assets:。

保留意见的审计报告英文版To the Board of Directors and Shareholders, I have conducted an audit of the financial statements of [Company Name] as of [Audit Date], and I am writing to present my findings. The audit was performed in accordance with [applicable auditing standards].Executive Summary:This audit report contains a qualified opinion due to reservations regarding the financial statements of [Company Name]. These reservations arise from the following issues identified during the audit:1. Revenue Recognition:During our audit, we found concerns with regard to revenue recognition practices employed by [Company Name]. The company has recognized revenues from certain contracts that do not comply with generally accepted accounting principles(GAAP). We have reservations about the accuracy and completeness of revenue recognition, which can potentially impact the reported financial results.2. Inventory Valuation:We have reservations about the valuation of inventory stated in the financial statements. The company's inventory records do not sufficiently reflect the current market value or realizable value. This may result in overstatement or understatement of inventory value and may impact the accuracy of the reported financial position and results of operations.3. Internal Control Weaknesses:A significant weakness was identified in the company's internal control process. The absence of formalized internal controls increases the risk of errors, fraud, or misstatements in the financial statements. We recommend the implementation of robust internal control measures to minimize these risks.4. Contingent Liabilities:During the audit, we have identified potential contingent liabilities that may require disclosure or adjustment in the financial statements. These contingent liabilities involve pending litigations, legal disputes, and warranties, which could result in material financial impacts on the company.Qualified Opinion:Based on the aforementioned reservations, I am unable to provide an unqualified opinion on the financial statements of [Company Name]. In my opinion, except for the effects of the matters described above, the financial statements present fairly, in all material respects, the financial position of [Company Name] as of [Audit Date] and the results of its operations for the year then ended in accordance with [applicable financial reporting framework].Further Actions:I recommend that [Company Name] takes the following actions to address the issues raised in this audit report:1. Thoroughly review the revenue recognition policies and ensure compliance with GAAP.2. Conduct a comprehensive inventory valuation exercise to ensure accurate representation of inventory value in the financial statements.3. Implement strong internal control measures to mitigate risks and enhance the reliability of financial reporting.4. Evaluate and disclose all potential contingent liabilities in the financial statements, as required by applicable accounting standards.Conclusion:We appreciate management's cooperation throughout the audit process. However, due to the reservations mentioned above, we issue this audit report with a qualified opinion.We recommend that shareholders consider the findings and recommendations mentioned herein while evaluating the financial statements of [Company Name].If you have any questions or require further clarification, please do not hesitate to contact us.。

审计英语审计报告一、考情分析从专业阶段考试来看，本章属于非常重要的章节，全面考核审计意见的判断及审计报告的编写，本章可能结合其他章节基本知识出简答题，考查学员对相关知识的理解。

因此就英语的备考，应重点关注的知识点包括：关键审计事项、强调事项段、其他事项段、比较信息及注册会计师对其他信息的责任。

二、专业词汇关键审计事项：Key audit matters无保留意见：Unqualified audit opinion保留意见：Qualified audit opinion否定意见：Adverse opinion无法表示意见：Disclaimer of opinion强调事项段：Emphasis of matter paragraph其他事项段：Other matter paragraph撤销审计：Withdraw from the engagement修改：Modification疑虑：Doubt治理层：Those charged with governance管理层：Management重大不一致：Material inconsistency以前年度报表：Previous financial statements披露：Disclose重大原因：Substantial reasons充分的：Sufficient适当的：Appropriate审计证据：Audit evidence可比性：Comparability当期数据：Current data比较信息：Comparative information不确定：Uncertainty三、重点、难点讲解（一）关键审计事项关键审计事项，是指注册会计师根据职业判断认为对当期财务报表审计最为重要的事项。

I.Key audit mattersKey audit matters refer to the matters that CPA considers to be the most important to the audit of financial statements of current period according to professional judgment.1.确定关键审计事项的决策框架1.Determine the decision framework of key audit matters（1）以“与治理层沟通的事项”为起点选择关键审计事项（1）Select key audit matters based on the starting point of “matters communicated with those charged with governance”注册会计师与被审计单位治理层沟通审计过程中的重大发现，包括注册会计师对被审计单位的重要会计政策、会计估计和财务报表披露等会计实务的看法，审计过程中遇到的重大困难，已与治理层讨论或需要书面沟通的重大事项等，以便治理层履行其监督财务报告过程的职责。

Auditor's ReportAuditor’s Ref.:To the shareholders of ABC Co., Ltd.,I. OpinionWe have audited the financial statements of ABC Co., Ltd. (hereinafter referred to as "the Company"), which comprise the balance sheet as at December 31, 2017, and the income statement, the statement of cash flows for the year then ended and notes to the financial statements.In our opinion, the attached financial statements are prepared, in all material respects, in accordance with Accounting Standards for Small Business Enterprises and present fairly the financial position of the Company as at December 31, 2017 and its operating results and cash flows for the year then ended.II. Basis for Our OpinionWe conducted our audit in accordance with the Auditing Standards for Certified Public Accountants in China. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. According to the Code of Ethics for Chinese CPA, we are independent of the Company in accordance with the Code of Ethics for Chinese CPA and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. Other informationThe management of the Company is responsible for the other information. The other information comprises information of the Company's annual report in 2017, but excludes the financial statements and our auditor's report.Our opinion on the financial statements does not cover the other information and we do not and will not express any form of assurance conclusion thereon.In connection with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.If, based on the work we have performed on the other information that we obtained prior to the date of this auditor's report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.IV. Responsibilities of Management and Those Charged with Governance for the Financial StatementsThe Company's management is responsible for preparing the financial statements in accordance with the requirements of Accounting Standards for Small Business Enterprises to achieve a fair presentation, and for designing, implementing and maintaining internal control that is necessary to ensure that the financial statements are free from material misstatements, whether due to frauds or errors.In preparing the financial statements, management of the Company is responsible for assessing the Company's ability to continue as a going concern, disclosing matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.Those charged with governance are responsible for overseeing the Company's financial reporting process.V. Auditor's Responsibilities for the Audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the audit standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.As part of an audit in accordance with the audit standards, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:(1) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, omissions, misrepresentations, or the override of internal control.(2) Obtain an understanding of internal control relevant to the audit 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 Company’s internal control(3) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management of the Company.(4) Conclude on the appropriateness of using the going concern assumption by the management of the Company, and conclude, based on the audit evidence obtained, whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.(5) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit matters, including any significant deficiencies in internal control that we identify during our audit.Certified Public Accountant of China:Certified Public Accountant of China:XYZ Certified Public Accountants Co., Ltd.Guangdong, ChinaMarch 23, 2018附：审计报告2018中文标准版（小企业会计准则）审计报告审计报告文号: ABC有限公司股东：一、审计意见我们审计了后附的ABC有限公司（以下简称贵公司）财务报表，包括2017年12月31日的资产负债表、2017年度的利润表和现金流量表以及财务报表附注。

审计报告审计准则英文版Audit Report Audit Standards English VersionThe fundamental purpose of an audit is to provide an independent assessment of an organization's financial statements and operations. The audit process involves a systematic examination of the organization's accounting records, internal controls, and financial reporting practices to ensure that the information presented is accurate, reliable, and complies with relevant laws and regulations. The audit report is the final product of this process, and it serves as a critical tool for stakeholders, such as investors, creditors, and regulatory authorities, to evaluate the organization's financial health and performance.The audit report is structured to provide a clear and concise summary of the auditor's findings and conclusions. It typically includes the following key components:1. Introduction: This section provides an overview of the audit, including the scope, objectives, and the period covered by the examination.2. Management's Responsibility: This section outlines the responsibilities of the organization's management in preparing the financial statements and maintaining effective internal controls.3. Auditor's Responsibility: This section describes the auditor's responsibility to express an opinion on the financial statements based on the audit conducted in accordance with established standards.4. Opinion: This section presents the auditor's professional judgment on the fairness and accuracy of the financial statements. The opinion can be unmodified (clean), qualified, adverse, or a disclaimer of opinion, depending on the auditor's findings.5. Basis for Opinion: This section explains the rationale behind the auditor's opinion, including any significant issues or concerns identified during the audit.6. Other Reporting Responsibilities: This section may include additional information or reporting requirements, such as the auditor's assessment of the organization's internal controls or compliance with specific regulations.The audit report is prepared in accordance with established audit standards, which provide a framework for the auditor's work andensure consistency in the audit process. The most widely recognized audit standards are the International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB) and the Generally Accepted Auditing Standards (GAAS) established by the American Institute of Certified Public Accountants (AICPA).The ISAs and GAAS cover a range of topics, including:1. Ethical requirements: Auditors must adhere to strict ethical standards, including independence, integrity, and objectivity.2. Audit planning and risk assessment: Auditors must develop a comprehensive audit plan and assess the risks associated with the organization's operations and financial reporting.3. Audit evidence: Auditors must gather sufficient and appropriate audit evidence to support their conclusions.4. Audit reporting: Auditors must communicate their findings and conclusions in a clear and effective manner.5. Quality control: Auditors must implement robust quality control procedures to ensure the consistency and reliability of their work.Adherence to these standards is critical to the credibility and reliability of the audit report. Auditors must exercise professional judgment, maintain independence, and adhere to ethical principles throughout the audit process to ensure that their findings and conclusions are objective and well-supported.The importance of the audit report cannot be overstated. It provides stakeholders with an independent assessment of the organization's financial position and performance, which can inform critical decisions related to investments, lending, or regulatory compliance. Moreover, the audit report can serve as a valuable tool for the organization's management, as it can identify areas for improvement and help strengthen internal controls and financial reporting practices.In conclusion, the audit report and the underlying audit standards are essential components of the financial reporting ecosystem. They ensure transparency, accountability, and the reliability of financial information, which is crucial for the efficient functioning of capital markets and the broader economy.。

审计报告英文版审计意见The audit report is a critical document that provides stakeholders with an independent assessment of an organization's financial statements. The audit opinion, which is the cornerstone of the audit report, expresses the auditor's professional judgment on whether the financial statements present a true and fair view of the organization's financial position and performance. This essay will explore the various types of audit opinions and their implications, as well as the importance of clear and transparent communication in the audit report.One of the primary objectives of an audit is to provide reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error. The auditor's opinion is the final outcome of the audit process and serves as a stamp of approval or a warning to the users of the financial statements. The most common types of audit opinions are the unmodified opinion, the modified opinion, and the disclaimer of opinion.An unmodified opinion, also known as a clean opinion, is the mostfavorable audit opinion. It indicates that the auditor has obtained sufficient and appropriate audit evidence to conclude that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. This opinion conveys that the financial statements present a true and fair view of the organization's financial position and performance, and that the auditor has not identified any significant issues or concerns.In contrast, a modified opinion is issued when the auditor has encountered one or more issues that affect the financial statements. There are three main types of modified opinions: the qualified opinion, the adverse opinion, and the disclaimer of opinion. A qualified opinion is issued when the auditor has identified a matter that, while not pervasive, is material to the financial statements. This could be due to a limitation in the scope of the audit, a departure from the applicable financial reporting framework, or a disagreement with management. An adverse opinion is the most severe form of modified opinion, and it is issued when the auditor concludes that the financial statements are materially misstated and do not present a true and fair view. A disclaimer of opinion is issued when the auditor is unable to obtain sufficient appropriate audit evidence to form an opinion on the financial statements, usually due to significant limitations in the scope of the audit.The language and structure of the audit report, including the auditopinion, are crucial in conveying the auditor's findings to the users of the financial statements. The audit report should be clear, concise, and easy to understand, with the audit opinion prominently displayed. The report should also include a description of the auditor's responsibilities, the scope of the audit, and any significant matters that arose during the audit process.One of the key challenges in audit reporting is ensuring that the communication is transparent and understandable to a wide range of stakeholders, from financial analysts to the general public. The auditor must strike a balance between providing technical details and using plain language that can be readily understood by non-experts. This is particularly important in the case of modified opinions, where the auditor must clearly explain the reasons for the modification and its potential impact on the financial statements.In recent years, there have been calls for greater transparency and enhanced communication in audit reporting. This has led to the development of new reporting standards, such as the International Auditing and Assurance Standards Board's (IAASB) revised auditor's report, which includes the introduction of key audit matters (KAMs). KAMs are areas that, in the auditor's professional judgment, were of most significance in the audit of the current period's financial statements. By highlighting these matters, the auditor can provide users with a better understanding of the audit process and the areasthat required significant auditor attention.The importance of clear and transparent communication in the audit report cannot be overstated. The audit opinion is a critical piece of information that informs the decisions of a wide range of stakeholders, from investors and lenders to regulators and the general public. By providing a clear and unambiguous assessment of the financial statements, the auditor can help to build trust in the financial reporting process and contribute to the overall transparency and accountability of the organization.In conclusion, the audit report and the audit opinion are essential components of the financial reporting ecosystem. The auditor's opinion serves as a stamp of approval or a warning to the users of the financial statements, and the language and structure of the report play a crucial role in conveying the auditor's findings. As the demands for greater transparency and enhanced communication in audit reporting continue to grow, it is incumbent upon auditors to ensure that their reports are clear, concise, and easily understood by all stakeholders.。

AUDITORS’ REPORTABC-SH(2006)AR NO.2001 The Board of Directors of XXX:We have audited the accompanying balance sheets of XXX as of December 31, 2005, and the related statements of income from January to December ,2005.Theses financial statements are the responsibility of the company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.We conducted our audits 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 of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and discloses in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.In our opinion, the financial statements refereed to above present fairly, in all material respects, the financial position of XXXXX as of December 31 , 2005 and the results of its operations from January to December in conformity with the China Accounting Standard for Business Enterprises and the China Accounting System for Business Enterprises.We noticed that the company has applied for liquidation.It is in the process of liquidation.ABC CPAs Certified Public AccountantsRegistered in the People’s republic of ChinaShanghai, office January 10, 20066II.Notes to Financial Statements for the Year Ended December 31,2005I. General informationXXXXX is invested by XXXXXX. It’s establishment was approved by the People’s Government of Shanghai on October 23,2004 and awarded business license by the Commercial and Administrative Bureau of Shanghai on January 27,2005.Business license number:319499.Registered capital is USD200000. Business term is 20 years.Registered Address:Third floor, department A,number 213 ,TaiguRoad,Waigaoqiao free trade zone,Shanghai.Legal representative is TAN CHO KANG..Business scope:processing the automatic equipment, fabrication, selling the product. providing the revelant technological consulting services, storing(automatic equipment and their parts),distribution of business and after sales services,exhibition of some relevant product,technological trainning,international trade,trade of transition,trade with the companies of the free trade zone,trade agency,agency for the companies who have the operating rights to import and export and the trade with the companies of none-free trade area,basic commercial processing and business commercial consulting services.Approved by the broad meeting，the company applied for liquidation on November 1,2005.It is in the procedure of liquidation now.II. Summary of Significant Accounting Policies and Estimates1. Basis of Financial Statement PreparationThe financial statements have been prepared in accordance with the China Accounting Standards for Business Enterprises, the China Accounting System for Business Enterprises and other related regulations.2. Fiscal YearThe Company adopts the calendar year as its fiscal year, from January 1 to December 31.3. Basis of AccountingThe Company adopts the accrual basis for its accounting treatments. The financial statements have been prepared on the historical cost basis of accounting.4. Reporting CurrencyThe Renminbi (RMB) is the reporting currency of the company. Transactions recorded in foreign currencies are converted into RMB at the mid of market exchange rate at the transaction date. The foreign currency balances of each foreign currency account are converted into RMB at the end of market exchange rate of the balance sheet date. The difference between the amount translated at the closing rate and the carrying amount should be treated as exchange gain or loss in the current period.5. Recognition of Cash equivalentsThe cash equivalents refer to an asset characterized by its short term, easy transformation to cash and low risk in value change. The cash and cash equivalents of our company including: cash,,cash in banks,other cash and short-term investment for less than three months.6. Fixed assets, DepreciationFixed assets are assets with a useful life over one year, held for use in the production of goods or supply of services, for rental to others, or for administrative purposes, or there values are high are also included as fixed assets.Fixed assets are recorded at the historical cost on acquisition. The Company applies a straight-line depreciation method. The estimated residual value is 10% on the cost. The useful lives and annual depreciation rate of each category of fixed assets are stated as following:Item Useful life(Year)Annual depreciation rate (%)furniture 5 18%Management tools 5 18%Mechanical tools 5 18%7.Recognition of revenueRevenue from the sale of goods should be recognized when all the following conditions have been satisfied:1）the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;2）the Company retains neither continuing managerial involvement to the degree usually associated with ownership or effective control over the goods sold;3）it is probable that the economic benefits associated with the transaction will flow to the Company;4）the relevant amount of revenue and costs can be measured reliably.8.Taxation1) value added taxwe are recognized as general taxpayer by revenue authorized institution. Tax rate is 17%。

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

We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the balance sheet as at December 31, 20X5, the statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.【在公司有子公司但未编制合并报表时，英文报告审计范围描述应如下】We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the Company's balance sheet as at December 31, 20X5, statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.一、管理层对财务报表的责任编制和公允列报财务报表是贵公司管理层的责任，这种责任包括：（1）按照企业会计准则的规定编制财务报表，并使其实现公允反映；（2）设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报。

审计报告auditor’s report华夏会审（2010）第242号huaxia certified public accountants co.,ltd(2010) audit no.242 迪朗建贸易（上海）有限公司：to thomas bennett asia co., ltd:我们审计了后附的迪朗建贸易（上海）有限公司（以下简称贵公司）财务报表，包括2009年12月31 日的资产负债表，2009年度的利润表以及财务报表附注。

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《小企业会计制度》的规定编制财务报表是贵公司管理层的责任。

这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报：（2）选择和运用恰当的会计政策：（3）作出合理的会计估计。

the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for small business enterprises and china accounting system for small business enterprises. thisresponsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentationof financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applyingappropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.二、注册会计师的责任2.auditor’s responsibility我们的责任是在实施审计工作的基础上对财务报表发表审计意见。