审计报告英文

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 2008-12-27 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, 2007 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 the risks of material misstatement of the financial statements, whether due to fraud or error. in making those ris assessments, the auditor considers internal control relevant to the entitys preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. an audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad 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. opinion, 20091231 20092010322 date: mar.22, 2009yangzhou xunda certified public accountants co.,ltdno. (2012)037 auditors reportto *co., ltd:1. managements responsibility for the financial statementsthe 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: (1) 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) selecting and applying appropriate accounting policies; and (3) 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 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 of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinionon the effectiveness of the entitys internal control. an audit also includes evaluating the appropriateness of accounting policies used and 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.3. opinionyangzhou xunda certified public accountants co., ltd certified publicaccountant:address : shikefa street 12, yangzhou, chinatel: 87323286 date: february 2nd,2012- 2008-5-13 11:40:00 | by: dangzh following is an example of an audit report containing an disclaimer opinion auditors