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審計(jì)報(bào)告附注中英文范本
山西**聯(lián)合會(huì)計(jì)師事務(wù)所
ShanXi**Unite Accountant Office
審 計(jì) 報(bào) 告
AUDITOR’S REPORT
晉**審字(2007)第000**號(hào)
Jin ** (2007) Audit No.00
** **鑄造有限公司：
To **foundry Co., Ltd:
我們審計(jì)了后附的**鑄造有限公司(以下簡(jiǎn)稱貴公司)財(cái)務(wù)報(bào)表，包括2006年12月 31 日的資產(chǎn)負(fù)債表，2006年度的利潤(rùn)表以及財(cái)務(wù)報(bào)表附注。
We have audited the accompanying balance sheet of ** foundry Co., Ltd (the “Company”) as of Dec.31,2006, and the related consolidated income statement for the 2006 then ended, and a summary of significant accounting policies and other explanatory notes.
一、管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任
1.Management’s Responsibility for the Financial Statements
按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。這種責(zé)任包括：(1)設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)：(2)選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策：(3)作出合 理的會(huì)計(jì)估計(jì)。
The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for 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、注冊(cè)會(huì)計(jì)師的責(zé)任
2. Auditor’s Responsibility
我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們按照中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī) 范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement
審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)報(bào)導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。
The audit work 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 which related to the compilation of financial statements in order to design appropriate audit procedures 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 using and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
我們相信，我們獲取的審計(jì)證據(jù)是充分、適當(dāng)?shù)�，為發(fā)表審計(jì)意見提供了基礎(chǔ)。
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
三、審計(jì)意見
3. Opinion
我們認(rèn)為, 貴公司財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制，在所有重大方面公允反映了貴公司2006年12月31 日的財(cái)務(wù)狀況以及 2006年度的經(jīng)營(yíng)成果。
In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2006, and of its financial performance for the 2006 years then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.
此報(bào)告中、英文各一份，兩者若有差異，以中文為準(zhǔn)。
The report was made by Chinese and English. If the two files differ, the standard will be Chinese.
山西**聯(lián)合會(huì)計(jì)師事務(wù)所 中國(guó)注冊(cè)會(huì)計(jì)師：
ShanXi ** Unite Accountant Office Certified Public Accountant:
中國(guó)·太原 二○○七年七月十日
Shanxi, P.R.C. Date: Jul.10, 2007
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