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1、为了适应公司新战略的发展，保障停车场安保新项目的正常、顺利开展，特制定安保从业人员的业务技能及个人素质的培训计划审计报告附件audit,report,attachmentAuditReportDFNSZi.:(XX)ToalltheshareholdersofDalianChanghaiFengyiAquacultureCo.,Ltd:WeauditedtheattachedfinancialstatementofDalianChanghaiFengyiAquacultureCo.,Ltd:(frombelowabbreviationas“yourcompany”),balancesheeto
2、n,XX,andon,XX,andprofitstatementinXXandXXanditsannotations.1,administersresponsibilityforthefinancialstatementAccordingtoEnterpriseAccountingPrinciplesand“EnterpriseAccountingRegulation”,theadministratorshavetheresponsibilityofcompilingthefinancialstatement,including:1,todesign,implement,andmaintain
3、theinternalcontrolrelatedtofinancialstatementcomplicationinordertoavoidthebigmistakescausedbyembezzlementanderrors.2,tochooseandtoapplysuitableaccountingpolicies.3,tomakereasonableaccountingestimates.2，TheResponsibilityofRegisteredAccountantOurresponsibilityistogivesuggestionsonfinancialformonthebas
4、eofexecutingtheauditwork.Wehavecarriedouttheauditworkaccordingtotheruleof“ChineseCertifiedPublicAccountantAuditPrinciple”.Thereisarequirementin“ChineseCertifiedPublicAccountantAuditPrinciple”thatweshouldobeytheprofessionalethicalstandard.Andweshouldplanandcarryouttheauditworkinordertoobtainthereason
5、ablepromisewhetherthereareanybigmistakesornot.Theauditworkisrelatedtotheexecutionofauditprocedureinordertoobtaintherelatedsumofmoneyoffinancialformandtheannouncedauditevidence.Theregisteredaccountantwilljudgewhichauditprocedureshouldbechosen,includingtheevaluationofthebigmistakeoffinancialformcaused
6、byembezzlementandmistakes.Whilewearecarryingouttheriskevaluation,wewilltakeaconsiderationoftheinnercontrolrelatedtothefinancialformorganizationinordertodesignaproperauditprocedure.Butwedonothavethepurposetogivesuggestionstothevalidityoftheinnercontrol.Theauditworkalsoincludestheevaluationoftheapprop
7、riationoftheaccountantpolicythatthemanagersusetochooseanaccountantandtherationalityofanaccountdecisionthattheymake.Anditalsoincludesthewholelistofestimatingthefinancialform.3,AuditOpinionWethinkthattheprovidedaccountingstatementsareinconformitywiththeregulationsof,whichcanobjectivelyreflectthefinanc
8、ialstatusasfromDec.31,XXtoDec.31,XX,andbusinessachievementsofYearXXandYearXXofthecompany.Enclosed:1.BalanceSheetofDec.31,XXandProfitStatementofYearXX2.BalanceSheetofDec.31,XXandProfitStatementofYearXXDalianFundYuanCertifiedPublicAccountantsCo.,Ltd.(Seal)DalianChinaCertifiedPublicAccountantofthePeopl
9、esRepublicofChina:YuanShichun(Seal)CertifiedPublicAccountantofthePeoplesRepublicofChina:YuHongwei(Seal),XXth中审会计师事务所有限公司ChinaAuditCertifiedPublicAccountantsltd审计报告AuditReportABC服务有限公司XX年度财务报表审计中国北京CNIncaseofcombinedauditslistallCNs!用于整合的审计清单!AuditReportasperGB/T2XX：XX审计报告依据GB/T2XX：XXfor致clientName客户
10、名称street街道clientAdr客户地址Contents目录1Scope审计范围.3Descriptionoftheorganization组织描述.3Scopeofcertification认证范围.32AuditresultStage1审计结果阶段1.43Generalissues一般问题.44Auditfindingsandopportunitiesforimprovement审计发现和改进机会.65AuditresultStage2审计结果阶段2.86Changesinthemanagementsystem/Contractreview管理体制的更改/合同审核.87Auditfi
11、ndingsandopportunitiesforimprovement审计发现和改进机会.9AuditLeader审计主管AuditTeam审计团队:auLeader审计领导auditor,expert审计员和专家represent代表ManagementSystemRepresentative管理系统代表:AuditDate审计时间:auDate审计时间Theapplicabilityofalltextpassagesinbluemustbereviewedandalignedifnecessary(deleteoralterandchangecolouroftexttoblack).所有
12、标蓝文字信息的适用性均须经过审核，如有必要请酌情调整(删除或将颜色更改为黑色)。Ifstage1isnotnecessary,thechap.24havetobecancelledandthecontentshastobeupdated!Pleasetickifapplicable.如果第一阶段没有必要，则必须删除第2章-第4章，并更新相关内容！如适用应做标记！1Scope审计范围Descriptionoftheorganization组织描述Descriptionoftheorganization:type,structure,size,numberofemployees,companypu
13、rpose(products,ser-vices),keyprocesses/activities,affiliationwithcorporations,keyaccounts,clientele,etc.组织描述：类型、结构、规模、员工人数、公司经营范围、主要流程/经营活动、分公司、主要客户等。Scopeofcertification认证范围Thefollowingsitesandtheirscopesareincludedinthescopeofcertification:认证范围包括以下地点及经营范围:2AuditresultStage1审计结果阶段1Theaimofthestage1auditwastoreviewtheorganizationsreadinessforthestage2audit.Theresultsandfind-ingsareoutlinedinthisreportandpermitappropriateplanningofthestage2audit.阶段1审计目标是审核企业为审计阶段2的准备情况。本报告列明了审计结果和发现事项，并对审计阶段2做出了相应规划。Thedetailsoftheorganization,thetype,size,numberofemployees,structureandpurposeoftheorgan
