审计报告附注中英文范本 (精简篇） .doc

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1、审计报告附注中英文范本 (2)审计报告附注中英文范本 我们审计了后附的*铸造有限公司as of Dec.31,2006, and the related consolidated ine 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

2、财务报表是贵公司管理层的责任。这种责任包括：designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, hether due to fraud or error; selecting and applying appropriate accounting policies; and making accounti

3、ng 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。 Our responsibility is to express an opinion on these financial statements based on our audit.

4、We conducted our audit in accordance ith the Standards on Auditing for Certified Public Accountants. Those standards require that e ply ith ethicalrequirements and plan and perform the audit to obtain reasonable assurance hether the financial statements are free from material misstatement 审计工作涉及实施审计

5、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。 The audit ork involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial st

6、atements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, hether due to fraud or error. In making those risk assessments, the auditor considers internal control hich related to the pilation of finan

7、cial statements in order to design appropriate audit procedures in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. An audit also includes evaluating the appropriateness of accounting policies using and the reasonableness of a

8、ccounting estimates made by management, as ell 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 e 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

9、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年月31 日的财务状况以及 2006年度的经营成果。 In our opinion, the financial statements give a true and fair vie of the financial position of the Company as of Dec.31, 2006, and of its financial performance for the 2006 years then ended in accordance ith the Accounting Sta

10、ndards for Business Enterprises and China Accounting System for Business Enterprises. 此报告中、英文各一份，两者若有差异，以中文为准。 The report as made by Chinese and English. If the to files differ, the standard ill 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, 2016