审计报告英文范本1.求一篇中英对照的审计报告~谢谢各位大侠UNQUALIFIED OPINION AND EXPLANATORY PARAGRAPH DEALING WITH A FUNDAMENTAL UNCERTAITY AUDITORS' REPORT TO THE SHAREHOLDERS OF XYZ LIMITED(incorporated in Hong Kong with limited liability) We have audit the financial statements on pages…to…which have been prepared in accordance with accounting principles generally accepted in HONG KONG.Respective responsibilities of directors and auditors The Companies Ordinance requires the directors to prepare financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently, statements and to report our opinion to you.Basis of opinion We conducted our audit in accordance with Statements of Auditing Standards issued by the HONG KONG Society of Accountants. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the company's circumstances, consistently applied and adequately disclosed.We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion.Fundamental uncertainty In forming our opinion, we have considered the adequacy of the disclosures made in the financial statements concerning the possible outcome to litigation against B Limited, a subsidiary of the company, for an alleged breach of environmental regulations. The future settlement of this litigation could result in additional liabilities and the closure of B Limited's business, whose net assets included in the consolidated balance sheet total $X and whose profit before taxation for the year is $Y. Details of the circumstances relating to this fundamental uncertainty are described in note…We consider that appropriate estimates and disclosures have been made and our opinion is not qualified in this respect.Opinion In our opinion the financial statements give a true and fair view, in all material respects, of the company and of the group as at 31 December 19..and of the group's profit[loss] and cash flows for the year then ended and have been properly prepared in accordance with the Companies Ordinance.ABC & Co Certified public Accountants Date Address 范例5——无保留意见和处理重大不确定事项的说明段 审计师的报告 致XYZ公司的股东 （承担有限责任的香港股份公司） 我们审计了…页至…页的财务报告该财务报告的编制符合香港公认会计原则。
董事会和审计师各自的责任 公司法要求董事会编制的财务报告表达真是公允的意见真是公允编制财务报告要选择恰当的会计政策，并以一贯性原则为基础经过我们的审计，对那些报表形成一个独立的审计意见，并将审计意见报告给您是我们的职责意见的基础 我们实施的审计是一句香港会计师公会发布的审计准则公告进行的一个审计应包括以测试为基础的，对财务报告的数据和披露的有关证据的检查；它也包括对董事会在编制财务报表时做出的重要估计和判断进行的评估；还应包括是否针对公司状况采用了恰当的会计政策并一贯应用，以及解释是否充分的评价我们计划并实施我们的审计工作，以获得所有我们认为必要的信息资料和说明，这些资料和说明为我们合理确信财务报表避免重大错报提供了充分恰当的证据在形成审计意见时，我们也评价了财务报表信息披露的充分性我们相信，我们的审计为我们的审计意见提供了合理的基础基本不确定事项 在形成审计意见时我们考虑了关于其子公司——B公司被控违反环境规章可能的结果，在财务报表上是否做了充分披露这一诉讼的结果会导致额外的债务和B公司的停业，合并资产负债表中其净资产总额达$X，当年税前利润$Y这个基本的不确定因素的细节在注释…已经描述，我们认为公司已经做了恰当的评估和披露，我们在这方面的意见是无保留的。
审计意见 我们认为，财务报表在所有重大方面公允地反映了公司和集团12月31日的财务状况，以及集团当年的损益、现金流量情况，并依据公司法正确编制了财务报表ABC公司 注册会计师 日期 地址2.急求一篇关于审计的英语文章The key financial statements and the auditor's report A company's annual report must contain three key financial statements -- the Balance Sheet (BS), the Income Statement (IS), and the Statement of Changes in Financial Positions (SCFP). An unqualified audit opinion from the auditor will not be possible if any of the three statements is absent. In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with of the Generally Accepted Accounting Principles (GAAP) and are able to fairly present the company's financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year. An unqualified audit report is also known as a "clean" report. The BS is the statement that presents the company's financial position at the year-end. The company's performance and changes in financial positions for the year are respectively presented by the IS and the SCFP. For a financial year, the company has a BS at the start, another at the end. They are like two pictures of the company, one taken at the start of the year, the other at the end of the year. How the company changed from the first picture to the second picture is captured by the IS and SCFP of the year. According to the opinion expressed by the auditor, there are essentially three types of audit reports, the unqualified or clean report mentioned above, the qualified report,。