审计报告-标准无保留带说明段.doc

Following is an example of an audit report containing an unqualified opinion with an explanatory paragraph
审计报告
Auditors’Report
德信(2008)审字第 XXXXX 号
De Xin (2008) Audit No. XXXXXXXX
ABC股份有限公司全体股东:
To the shareholders of ABC Co., Ltd. (the “Company”):
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。
We have audited the panying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 2006 and the related consolidated e statement, consolidated statement of changes in equity and consolidated cash flow statement for the year 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
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 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 mate