审计报告参考范本(2019英文版_小准则).pdfVIP

言简意赅，远见卓识，望君采纳，谢谢！删除水印可，编辑页眉，选中水印，点击删除。 Auditors Report Auditor’s Ref.: To the shareholders of ABC Co., Ltd., I. Opinion W hav audited th financial statements of ABC Co., Ltd. (hereinafter referred to as th Company), which comprise the balance sh t as at December 31, 2017, and the income statement, the statement of cash flows for the year then ended and notes to the financial statements. In our opinion, the attached financial statements are prepared, in all material respects, in accordanc with Accounting Standards for Small Business Enterprises and present fairly the financial position of the Company as at December 31, 2017 and its operating results and cash flows for the year then ended. II. Basis for Our Opinion We conducted our audit in accordance with the Auditing Standards for Certified Public Accountants in China. Our responsibilities under thos standards ar further described in th Auditors Responsibilities for th Audit of the Financial Statements section of our report. According to th Code of Ethics for Chinese CPA, we are independent of the Company in accordance with the Cod of Ethics for Chinese CPA and we have fulfilled our other ethical responsibilities in accordance with thes requirements. W believ that th audit evidenc w hav obtained is sufficient and appropriate to provide a basis for our audit opinion. III. Other information The management of the Company is responsible for the other information. The other information comprises information of th Companys annual report in 2017, but excludes th financial statements and our auditors report. Our opinion on the financial statements does not cover the other information and we do not and will not express