审计报告-标准无保留带说明段.doc

审计报告-标准无保留带说明段.doc以下是标准无保留意见+解释说明段审计报告英文范本
Following is an example of an audit report containing an unqualified opinion with an expla natory 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 和合营企业似下统称“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 accompanying consolidated balance sh eet of ABC (the "Company") and its subsidiaries (collective! y referred to as the “Group") as of 31st December 2006 and the related consolidated income statement, consolidated sta tement of changes in equity and consolidated cash flow stat ement for the year then ended, and a summary of significan t 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。
Managemenfs Responsibility for the Financial Statements The management is responsible for the preparation and fair presentation of these financial statements in accordance wit h the Accounting Standards for Business Enterprises and C hina Accounting System for Business Enterprises. This resp onsibility includes: (i) designing, implementing and maintaini ng internal control relevant to the preparation and fair prese ntation of fin