公司审计报告范文(共7篇).doc

()20031026 *200320021120039302002112003930123415*12bom1bombombombom 23bom34516623ccd 4123112342111231bom 2 412223tt1236p 2013003 12 2012 -2012 *20121231 1 2 3 1 2 3 1 2 1102013 xx 1. 2014519201466 xxxx122. 2.1. 2.2. / 1 3. 3.1. 343.2. 2.3.1 2.3.2 2.3.3 2.3.4 3,4,*xxxxxx1. . 12. . 23. 1.34. 2.45. 3.56. 4.67. 5.78. 6.89. . 910. . 105 . 11xxxxxxxxxxxxxxxxxxaccountant officeauditors report* (20) audit no. to co., ltd:1. managements responsibility for the financial statementsthe management is responsible for the preparation and fair presentation of these financial statements. this responsibility includes: (a) preparing and presenting fairly these financial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises; and (b) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.2. auditors responsibilityan audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. the procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. in making those risk assessments, the auditor considers internal control relevant to the entitys preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. an audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as wel 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.3. opinionchina accountant officechinacertified public accountant registered in p.r.c20092010201041520105102009 11533gmpgsp5%-10%094.71084.110918,897.6519,