审计报告英语

example of standard auditors report auditors reportabcabcabc2011231201managements responsibility for the financial statementsabc123management 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: (a) 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; (b) selecting and applying appropriate accounting policies; and (c) making accounting estimates that are reasonable in the circumstances.auditors responsibilityan audit involves performing audit procedures to obtain audit evidence about theamounts 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, we 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 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.opinionabcabc2011231201 chinese certified public countants chinese certified public countants- 2008-5-13 11:40:00 | by: dangzh following is an example of an audit report containing an disclaimer opinion auditorsreport(2007) xxxxx an ming (2007) audit no. xxxxxxxxabc:abc()()200612312006(1) (2) (3) 1. managements 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 material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.,xx,.,.2the event which caused disclaimer opinion,3. opinion xxxxx xxxxxx an ming certified public countantsbeijing p.r.china registered in p. r.china29th march 2007 2008-12-27 13:38:21 2557 5 *shanxi*unite accountant office auditors report*2007000* jin * (2007) audit no.00*to *foundry co., ltd:*20061231 20062006 then ended, and a summary of significant accounting policies and otherexplanatory notes.1. managements responsibility for the financial statements123the management is responsible for the preparation and fair presentation of thesefinancial 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 material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in thecircumstances.2. auditors responsibilityrequirements and plan and perform the audit to obtain reasonable assurance whether thefinancial statements are free from material misstatement we believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion.3. opinion, 20061231 2006china accounting system for business enterprises.the report was made by chinese and english. if the two files differ, the standard willbe chinese.* shanxi * unite accountant office certified publicaccountant: shanxi, p.r.c. date: jul.10, 20071. ability to perform the work 2. acceptance procedures 3. accountability ,4. accounting estimate 5. accounts receivable listing 6. accounts receivable 7. accruals listing 8. accruals 10 adverse opinion 11 aged analysis 12 agents 13 agreed-upon procedures 14 analysis of errors 15 anomalous error 16 appointment ethics 17 appointment 18 associated firms 19 association of chartered certified accountsacca20 assurance engagement 21 assurance 22 audit ,23 audit acceptance 24 audit approach 26 audit engagement 27 audit evaluation 28 audit evidence 29 audit plan 30 audit program 32 audit report 33 audit risk 34 audit sampling 35 audit staffing 36 audit timing 37 audit trail 38 auditing standards 39 auditors duty of care 40 auditors report 41 authority attached to isas 42 automated working papers 43 bad debts 44 bank 45 bank reconciliation ,46 beneficial interests 47 best value 48 business risk ,50 cash count 51 cash system 52 changes in nature of engagement 54 charities 55 cis application controls 58 closely connected 59 clubs 71 confidence 72 confidentiality 73 confirmation of accounts receivable 74 conflict of interest 75 constructive obligation 76 contingent asset 77 contingent liability 78 control environment 79 control procedures 80 control risk 81 controversy ,82 corporate governance 83 corresponding figures 84 cost of conversion ,85 cost 86 courtesy87 creditors 88 current audit files 89 database management system dbms 90 date of report 91 depreciation ,92 design of the sample 93 detection risk 94 direct verification approach 95 directional testing 96 directors emoluments 97 directors serve contracts 98 disagreement with management 99 disclaimer of opinion 100 distributions ,101 documenting the audit process 102 due care 103 due skill and care 104 economy 105 education auditors report2010242huaxia certified public accountants co.,ltd(2010) audit no.242to thomas bennett asia co., ltd:20091231 20091. managements responsibility for the financial statements123the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for small business enterprises and china accounting system for small 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 material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.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 t