審計(jì)報(bào)告附注中英文范本 (精簡(jiǎn)篇）

1、審計(jì)報(bào)告附注中英文范本 (2)審計(jì)報(bào)告附注中英文范本 我們審計(jì)了后附的*鑄造有限公司as of dec.31,2006, and the related consolidated ine 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

2、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：designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, hether due to fraud or error; selecting and applying appropriate accounting policies; and making accounti

3、ng 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.

4、we conducted our audit in accordance ith the standards on auditing for certified public accountants. those standards require that e ply ith ethicalrequirements and plan and perform the audit to obtain reasonable assurance hether the financial statements are free from material misstatement 審計(jì)工作涉及實(shí)施審計(jì)

5、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 ork involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial st

6、atements. the procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, hether due to fraud or error. in making those risk assessments, the auditor considers internal control hich related to the pilation of finan

7、cial 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 a

8、ccounting estimates made by management, as ell 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 e 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

9、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 vie 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 ith 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 as made by chinese and english. if the to files differ, the stan