出具审计报告英文
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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2006年12月 31 日的资产负债表，2006年度的利润表以及财务报表附注。 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 busine enterprises and china accounting system for busine 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 mitatement, 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 responsibility 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。 requirements and plan and perform the audit to obtain reasonable aurance whether the financial statements are free from material mitatement 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，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当
性和作出会计估计的合理性，以及评价财务报表的总体列报。 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 aement of the risks of material mitatement of the financial statements, whether due to fraud or error.in making those ris aements, 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 expreing an opinion on the effectivene of the entity’s internal control.an audit als includes evaluating the appropriatene of accounting policies use an he reasonablene of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial statements.我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。 we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
三、审计意见 3.opinion 我们认为, 贵公司财务报表已经按照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公允反映了贵公司2006年12月31 日的财务状况以及 2006年度的经营成
果。
china accounting system for busine enterprises. 此报告中、英文各一份，两者若有差异，以中文为准。 the report was made by chinese and english.if the two files differ, the standard will be chinese. 山西**联合会计师事务所 中国注册会计师： shanxi ** unite accountant office certified public accountant: 中国·太原 二○○七年七月十日 shanxi, p.r.c.date: jul.10, 2007篇2：审计报告方面的英语
审计报告方面的英语 1.audit 审计
2.attestation 鉴证
3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of aurance 高水平保证 8.reliability 可靠性 9.relevance 相关性
10.profeional skepticism 职业谨慎 11.objectivity 客观性
13.senior/cpa-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change cpa 更换注册会计师 18.the existing cpa 现任注册会计师 19.the succeor cpa 后任注册会计师 20.the preceding cpa前任注册会计师 21.iue the audit report 出具审计报告 22.expert 专家
23.the board of directors 董事会 24.knowledge of the entitys busine 了解被审计单位情况 25.ae material mitatement risks 评估重大错报风险 26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围
27.a general knowledge of 初步了解情况 28.a more knowledge of 进一步了解的情况 29.the prior year’s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.busine risks 经营风险 32.appropriatene 适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern aumption 持续经营假设 36.audit plan 审计计划
37.significant audit areas 重点审计领域 38.error 错误 39.fraud 舞弊
40.modified or additional procedures 修改或追加审计程序 41.misappropriation of aets 侵占资产 42.transactions without substance 虚假交易 43.unusual preures 异常压力 45.materialiy 重要性
46.exceed the materiality level 超过重要性水平 47.approach the materiality level 接近重要性水平 48.an acceptably low level 可接受水平 49.the overall financial statement level and related account balances and transaction levels 财务报表层和相关账户、交易层 50.mitatements or omiions 错报或漏报 51.aggregate 总计
52.subsequent events 期后事项 53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计程序 55.audit risk 审计风险 56.detection risk 检查风险 57.inappropriate audit opinion 不适当的审计意见 58.material mitatement 重大的错报 59.tolerable mitatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风险 61.aeed levelof material mitatement risk 重大错报风险的评估水平 62.small busine 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 67.flow chart 流程图
68.reperformance of internal control 重新执行 69.audit evidence 审计证据 70.substantive procedures 实质性程序 71.aertions 认定 72.esistence 存在 73.occurrence 发生
75.rightsand obligations 权利和义务 76.valuation and allocation 计价和分摊 77.cutoff 截止 78.accuracy 准确性 79.claification 分类 80.inspection 检查
81.supervision of counting 监盘 82.observation 观察 83.confirmation 函证
85.analytical procedures 分析程序 86.vouch 核对 87.trace 追查
88.audit sampling 审计抽样 89.error 误差
90.expected error 预期误差 91.population 总体
92.sampling risk 抽样风险 93.non-sampling risk 非抽样风险 94.sampling unit 抽样单位 95.statistical sampling 统计抽样 96.tolerable error 可容忍误差 97.the risk of under reliance 信赖不足风险 98.the risk of over reliance 信赖过度风险 99.the risk of incorrect rejection 误拒风险 100.the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表 102.index and cro-referencing 索引和交叉索引 103.cash receipt 现金收入 104.cash disbursement 现金支出 105.bank statement 银行对账单 106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日
108.net realizable value 可变现净值 109.store room 仓库
110.sales invoice 销售发票 111.price list 价目表 112.positive confirmation request 积极式询证函 113.negative confirmation request 消极式询证函 114.purchase requisition 请购单 115.receiving report 验收报告 116.gro margin 毛利
117.manufacturing overhead 制造费用 118.material requisition 领料单 119.inventory-taking 存货盘点 120.bond certificate 债券 121.stock certificate 股票 122.audit report 审计报告 123.entity 被审计单位 124.addreee of the audit report 审计报告的收件人 125.unqualified opinion 无保留意见
126.qualified opinion 保留意见 127.disclaimer of opinion 无法表示意见 128.adverse opinion 否定意见篇3：英文版审计报告
英文版审计报告---无法表示意见 [ 2008-5-13 11:40:00 | by: dangzh ] 推以下是无法表示意见审计报告英文范本 following is an example of an audit report containing an disclaimer opinion 荐
审计报告 auditors’report 安明(2007)审字第 xxxxx 号 an ming (2007) audit no.xxxxxxxx abc股份有限公司全体股东: 我们审计了后附的abc股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括2006年12月31日的合并及母公司资产负债表、2006年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。
一、管理层对财务报表的责任
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。
1.management’s responsibility for the financial statements the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for busine enterprises and china accounting system for busine 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 mitatement, 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、导致无法表示意见的事项
经审计,如会计报表附注xx所述,贵公司原材料采购和产品销售绝大部分来自关联方交易.但因受管理工作的限制,我们无法对这些交易执行必要的审计程序,因此我们无法对这些交易的公允性和合理性做出结论.
2、the event which caused disclaimer opinion
三、审计意见
我们认为，由于上述事项可能产生的影响非常重大和广泛,我们无法对贵公司财务报表发现意见。
3.opinion 安明会计师事务所 中国注册会计师 中国 北京 xxxxx xxxxxx an ming certified public countants beijing p.r.china registered in p.r.china 29th march 2007篇4：英文版审计报告 china audit international certified pulic accountants addre: 8th floor, building c, yuhuidasha, no.73 fucheng road, haidian,beijing, china, 100143 tel: +86 10 68731010 fax: 010-68479956 auditors report ref: caicpa (2012) no.01010218 auditors report to the shareholders of china aerospace contruction group co., ltd. management’s responsibility for the financial statements management is responsible for the preparation of these financial statements in accordance with the accounting standards for busine enterprises and accounting systems for busine enterprises.this responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material mitatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; (3) making accounting estimates that are reasonable in the circumstances. auditor’s responsibility an audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statements.the procedures selected depend on the auditor’s judgment, including the aement of the risks of material mitatement of the financial statements, whether due to fraud or error.in making those risk aements, the auditor considers internal control relevant to the entity’s preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expreing an opinion on the effectivene of the entity’s internal control.an audit also includes evaluating the appropriatene of accounting policies used and reasonablene of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.opinion in our opinion, the financial statements present fairly, in all material respects, the financial position of china aerospace contruction group co., ltd as of december 31, 2011, and of its financial performance and its cash flows for the year then ended in accordance with the accounting standards for busine enterprises and accounting systems for busine enterprises . china certified public accountant: liu juren, li guiqin china audit international certified pulic accountants march 10, 2012 篇5：审计报告英文版
审 计 报 告 auditor’s report 华夏会审（2010）第242号 huaxia certified public accountants co.,ltd(2010) audit no.242 迪朗建贸易（上海）有限公司： to thomas bennett asia co., ltd: 我们审计了后附的迪朗建贸易（上海）有限公司（以下简称贵公司）财务报表，包括2009年12月31 日的资产负债表，2009年度的利润表以及财务报表附注。
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《小企业会计制度》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 small busine enterprises and china accounting system for small busine 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 mitatement, 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 responsibility 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。
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，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。 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 aement of the risks of material mitatement of the financial statements, whether due to fraud or error.in making those ris aements, 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 expreing an opinion on the effectivene of the entity’s internal control.an audit als includes evaluating the appropriatene of accounting policies use an he reasonablene of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial statements. 我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。 we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
三、审计意见
3.opinion 我们认为, 贵公司财务报表已经按照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公允反映了贵公司2009年12月31 日的财务状况以及 2009年度的经营成果。
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