财务审计综合报告英文.docVIP

审 计 报 告 auditor’s report 华夏会审（）第242号 huaxia certified public accountants co.,ltd() audit no.242 迪朗建贸易（上海）： to thomas bennett asia co., ltd: 我们审计了后附迪朗建贸易（上海）（以下简称贵企业）财务报表，包含12月31 日资产负债表，利润表和财务报表附注。 一、管理层对财务报表责任 management’s responsibility for the financial statements 根据企业会计准则和《小企业会计制度》要求编制财务报表是贵企业管理层责任。这种责任包含：（1）设计、实施和维护和财务报表编制相关内部控制，以使财务报表不存在因为舞弊或错误而造成重大错报：（2）选择和利用合适会计政策：（3）作出合理会计估量。 the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for small business enterprises and china accounting system for small 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、注册会计师责任 auditor’s responsibility 我们责任是在实施审计工作基础上对财务报表发表审计意见。我们根据中国注册会计师审计准则要求实施了审计工作。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确保。 审计工作包含实施审计程序，以获取相关财务报表金额和和披露审计证据。选择 审计程序取决于注册会计师判定，包含对因为舞弊或错报造成财务报表重大错报风险评定。在进行风险评定时，我们考虑和财务报表编制相关内部控制，以设计合适审计程序，但目标并非对内部控制有效性发表意见。审计工作还包含评价管理层选择会计政策合适性和作出会计估量合理性，和评价财务报表总体列报。 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 ris assessments, the auditor considers internal control relevant to the entity’s preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. an audit als includes e