上市公司财务报表审计报告及附注模板(英文版）.docx

1 - XX股份有限公司 XX Company Limited 审 计 报 告 Auditors Report XX审字[201X]第X-XXXXX号 XX SHEN ZI [201X] No. X-XXXXX Auditors Report XX SHEN ZI [201X] No. X-XXXXX To the Shareholders of XX Co., Ltd: We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the consolidated and the Companys balance sheets as at December 31, 201X, the consolidated and the Companys statements of income, the consolidated and the Companys statements of cash flows and the consolidated and the Companys statements of changes in equity for the year then ended, and notes to the financial statements. I. Management’s Responsibility for the Financial Statements Management 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 material misstatement, whether due to fraud or error. II. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Chinese Certified Public Accountants 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 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 relevant to the Company’s preparation and fair presentation of the financial statements in order to