《外资公司财报审计报告及附注模板(中英文对照参考版）》由会员分享，可在线阅读，更多相关《外资公司财报审计报告及附注模板(中英文对照参考版）（100页珍藏版）》请在金锄头文库上搜索。
1、XX 有限公司XX Company Limited审 计 报 告Auditors ReportXX 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-XXXXXXX 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
2、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
3、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 Companys balance sheet as at December 31, 20X5, statement of income, statem
4、ent 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。I. Managements Responsibility for the Financial StatementsManageme
5、nt 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 materia
6、l misstatement, whether due to fraud or error.二、注册会计师的责任我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守中国注册会计师职业道德守则，计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计 程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，注册会计师考虑与财务报表编制和公允列报相关的内部控制，以设计恰 当的审计程序
7、，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用 会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。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 Accounta
8、nts 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 proced
9、ures 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 assess
10、ments, the auditor considers internal control relevant to the Companys 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 entitys int
11、ernal control. An audit also includes evaluating theappropriateness 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 suffici
12、ent and appropriate to provide a basis for our audit opinion.三、审计意见我们认为，贵公司（母公司的）【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】财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了贵公司 201X 年 XX 月 XX 日的财务状况以及 201X 年度的经营成果和现金流量。III. OpinionIn our opinion, the financial statements present fairly, in all material respects, the f
13、inancial 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.XX 会计师事务所（特殊普通合伙）中国注册会计师：中 国北 京中国注册会计师：二一 X 年 XX 月 XX 日WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.Certified Pub
14、lic Accountant of ChinaCertified Public Accountant of ChinaChina . BeijingDate: XX XX, 20X6 (Month, date, Year)XX 有限公司财务报表附注XX Company Limited Notes to the Financial Statements（除特别注明外，本附注金额单位均为人民币元）(All amounts in Chinese Renminbi Yuan unless otherwise stated)一、企业的基本情况1. Company profile（一）企业注册地、组织形式
15、和总部地址。1.1 The Companys registered place, organization structure and the address of head quarter.（二）企业的业务性质和主要经营活动。如企业所处的行业、所提供的主要产品或服务、客户的性质、销售策略、监管环境的性质等。1.2 The Companys business nature and main operation activities, like its industry, primary product or service, customers nature, trading strategy and supervisory environment etc.（三）财务报告的批准报出者和财务报告批准报出日，或者以签字人及其签字日期为准。1.3 The approver and approval date of the financial reporting.（四）本年度财务报表范围1.4 The scope of financial year 20X5 financial statement
