审计报告中英文对照.doc

最新审计报告中英文对照（转载） 山西 **联合会计师事务所 ShanXi**Unite Accountant Office 审 计 报 告 AUDITOR’ S REPORT 晋 **审字（ 2007 ）第 000** 号 Jin ** (2007) Audit No.00** ** 铸造有限公司： To **foundry Co., Ltd: 我们审计了后附的  **铸造有限公司（以下简称贵公司） 财务报表，包括 债表， 2006 年度的利润表以及财务报表附注。  2006  年  12  月  31  日的资产负 We have audited the accompanying balance sheet of ** foundry Co., Ltd (the “ Compasnyof”) 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、管理层对财务报表的责任 1.Management ’ s Responsibility for the Financial Statements 按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任包括： 1 ）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报：（ 2 ）选择和运用恰当的会计政策：（ 3 ）作出合理的会计估计。 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、注册会计师的责任 2. Auditor ’ s esponsibilityR 我们的责任是在实施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职业道德规范，计划和实施审计工作以对 财务报表是否不存在重大错报获取合理保证。 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 ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement 审计工作涉及实施审计程序， 以获取有关财务报表金额和和披露的审计证据。 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报导致的财务报表重大错报风险的评估。在进行风险评估时，我们 考虑与财务报表编制相关的内部控制， 以设计恰当的审计程序