审计报告参考范本

1、Auditor's ReportAuditor ' sRef.:To the shareholders of ABC Co., Ltd.,I. OpinionWe have audited the financial statements of ABC Co., Ltd. (hereinafter referred toas "the Company"), which comprise the balance sheet as at December 31, 2017, and the income statement, the statement of c

2、ash flows for the year then ended and notes to the financial statements.In our opinion, the attached financial statements are prepared, in all material respects, in accordance with Accounting Standards for Small Business Enterprises and present fairly the financial position of the Companyas at Decem

3、ber 31, 2017 and itsoperating results and cash flows for the year then ended.II. Basis for Our OpinionWeconducted our audit in accordance with the Auditing Standards for Certified Public Accountants in China. Our responsibilities under those standards are further described in the Auditor's Respo

4、nsibilities for the Audit of the Financial Statements section of our report. According to the Code of Ethics for Chinese CPA, we are independent of the Company in accordance with the Code of Ethics for Chinese CPAand we have fulfilled our other ethical responsibilities in accordance with these requi

5、rements. We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion.III. Other informationThe management of the Company is responsible for the other information. The other information comprises information of the Company's annual rep

6、ort in 2017, but excludes the financial statements and our auditor's report.Our opinion on the financial statements does not cover the other information and wedo not and will not express any form of assurance conclusion thereon.In connection with our audit of the financial statements, our respon

7、sibility is toread the other information identified above and, in doing so, consider whether theother information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.If, based on the work we have performed o

8、n the other information that we obtainedprior to the date of this auditor's report, we conclude that there is a materialmisstatement of this other information, we are required to report that fact. Wehave nothing to report in this regard.IV. Responsibilities of Managementand Those Charged with Go

9、vernance for the Financial StatementsThe Company's managementis responsible for preparing the financial statements in accordance with the requirements of Accounting Standards for Small Business Enterprises to achieve a fair presentation, and for designing, implementing and maintaining internal c

10、ontrol that is necessary to ensure that the financial statements are free from material misstatements, whether due to frauds or errors.In preparing the financial statements, management of the Company is responsibleforassessing the Company's ability to continue as a going concern, disclosing matt

11、ersrelated to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.Those charged with governance are responsible for overseeing the Company's financial reportin

12、g process.V. Auditor's Responsibilities for the Audit of the Financial StatementsOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that inclu

13、des our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the audit standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individuall

14、y or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.As part of an audit in accordance with the audit standards, we exercise professional judgment and maintain professional scepticism throughout the aud

15、it. We also:(1) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk

16、of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, omissions, misrepresentations, or the override of internal control.but not for the(2) Obtain an understanding of internal control relevant to the audit

17、in order todesign audit procedures that are appropriate in the circumstances,s internalpurpose of expressing an opinion on the effectiveness of the Companycontrol(3) Evaluate the appropriateness of accounting policies used and thereasonablenessof accounting estimates and related disclosures made by

18、management of the Company.(4) Conclude on the appropriateness of using the going concern assumption by the managementof the Company, and conclude, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Compan

19、y's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are b

20、ased on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.(5) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and

21、whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit matters, including any signi

22、ficant deficiencies in internal control that we identifyduring our audit.Certified Public Accountant of China:Certified Public Accountant of China:XYZ Certified Public Accountants Co., Ltd.Guangdong, ChinaMarch 23 , 2 018附：审计报告 2018 中文标准版（小企业会计准则）审计报告审计报告文号 :ABC有限公司股东：一、审计意见我们审计了后附的ABC有限公司（以下简称贵公司）财

23、务报表，包括 2017年12月 31 日的资产负债表、 2017年度的利润表和现金流量表以及财务报表附注。我们认为， 后附的贵公司的财务报表在所有重大方面按照小企业会计准则的规定编制，公允反映了贵公司 2017年 12月 31 日的财务状况以及 20 1 7年度的经营成果和现金二、形成审计意见的基础我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的“注册会计 师对财务报表审计的责任”部分进一步阐述了我们在这些准则下的责任。按照中国注册 会计师职业道德守则，我们独立于贵公司，并履行了职业道德方面的其他责任。我们相 信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。三、其

24、他信息贵公司管理层对其他信息负责。 其他信息包括年度报告中除财务报表和本审计报告 以外的信息。我们对财务报表发表的审计意见不涵盖其他信息， 我们也不对其他信息发表任何形 式的鉴证结论。结合我们对财务报表的审计，我们的责任是阅读其他信息，在此过程中，考虑其他 信息是否与财务报表或我们在审计过程中了解到的情况存在重大不一致或者似乎存在 重大错报。基于我们已经针对审计报告日前获取的其他信息执行的工作， 如果我们确定该其他 信息存在重大错报，我们应当报告该事实。在这方面，我们无任何事项需要报告。四、管理层和治理层对财务报表的责任 贵公司管理层负责按照小企业会计准则的规定编制财务报表，使其实现公允反映， 并设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大 错报。在编制财务报表时，管理层负责评估公司的持续经营能力，披露与持续经营相关的 事项，并运用持续经营假设，除非管理层计划清算贵公司、停止营运或别无其他现实的 选择。治理层负责监督贵公司的财务报告过程。五、注册会计师对财