国外的审计报告格式.docVIP

国外的审计报告格式 作者：李晓慧 杨晓波 李玲 1.Following is an example of an audit report containing an unqualified opinion Audit report T The Board of Directors (or Shareholders) of ABC company ltd: We have audited the accompanying balance sheet of ABC Co., Ltd. (“ the Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit. We conducted our audit in accordance with the Independent Auditing Standards for Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements give a true and fair view( or are presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State. Certified Public Accountant: lili Certified Public Accountant: zhanghua **Certified Public Accountants(name and stamp of the firm) Beijing, People’s Republic of China February 26, 2003 2.Following is an example of an audit report containing an unqualified opinion with an explanatory paragraph Audit Report T The Board of Direc