审计报告参考范本2018英文版小准则

1、精品文档Auditor's ReportAuditor ' s Ref.:To the shareholders of ABC Co., Ltd.,I. Opi nionWe have audited the finan cial stateme nts of ABC Co., Ltd. (here in after referred to as "the Compa ny ”)，which comprise the bala nee sheet as at December 31,2017, and the in come stateme nt, the state

2、ment of cash 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 Acco unting Stan dards for Small Busin ess En terprises and prese nt fairly the finan cial positi on of the Co

3、mpany as at December 31,2017 and its operating results and cash flows for the year then en ded.II. Basis for Our OpinionWe con ducted our audit in accorda nce with the Audit ing Stan dards for Certified Public Acco untants in China. Our responsibilities under those standards are further described in

4、 the Auditor's Resp on sibilities for the Audit of the Finan cial Stateme nts sect ion of our report. Accord ing to the Code of Ethics for Chinese CPA, we are independent of the Company in accordance with the Code of Ethics for Chinese CPA and we have fulfilled our other ethical responsibilities

5、 in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. Other in formati onThe management of the Company is responsible for the other information. The other information comprises informati

6、on of the Company's annual report in 2017, but excludes the financial stateme nts and our auditor's report.Our opinion on the financial statements does not cover the other information and we do not and will not express any form of assura nce con clusi on there on.In connection with our audit

7、 of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated

8、.If, based on the work we have performed on the other in formati on that we obta ined prior to the date of this auditor's report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.IV. Respons

9、ibilities of Management and Those Charged with Governance for the Financial Stateme ntsThe Company's management is responsible for preparing the financial statements in accorda nee with the requireme nts of Acco un ti ng Stan dards for Small Bus in ess En terprises to achieve a fair presentation

10、, and for designing, implementing and maintaining internal control that is necessary to ensure that the financial statementsare free from material misstateme nts, whether due to frauds or errors.In prepari ng the finan cial stateme nts, man ageme nt of the Compa ny is resp on sible for assess ing th

11、e Company's ability to continue as a going concern, disclosing matters related to going concern and using the going concern basis of acco un ti ng uni ess man ageme nt either intends to liquidate the Compa ny or to cease operati ons, or has no realistic alter native but to do so.Those charged wi

12、th governance are responsible for overseeing the Company's financial reporting process.V. Auditor's Resp on sibilities for the Audit of the Finan cial Stateme ntsOur objectives are to obta in reas on able assura nee about whether the finan cial stateme nts as a whole are free from material m

13、isstateme nt, whether due to fraud or error, and to issue an auditor's report that in cludes our opinion. Reas on able assura nee is a high level of assura nee, but is not a guara ntee that an audit con ducted in accorda nce with the audit sta ndards will always detect a material misstateme nt w

14、he n it exists. Misstateme nts can arise from fraud or error and are con sidered material if, i ndividually or in the aggregate, they could reas on ably be expected to in flue nce the econo mic decisi ons of users take n on the basis of these finan cial stateme nts.As part of an audit in accordance

15、with the audit standards, we exercise professional judgment and maintain professi onal scepticism throughout the audit. 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 tho

16、se risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk 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 th

17、e override of internal con trol.(2) Obta in an un dersta nding of internal con trol releva nt to the audit in order to desig n auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing an opi nion on the effective ness of the Compa ny' s in ter nal con trol

18、(3) Evaluate the appropriate ness of acco unting policies used and the reas on able ness of acco un ti ng estimates and related disclosures made by man ageme nt of the Compa ny.(4) Con clude on the appropriate ness of using the going concern assumpti on by the man ageme nt of the Compa ny, and con c

19、lude, based on the audit evide nce obta in ed, whether a material un certa intyexists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we con clude that a material un certa inty exists, we are required to draw attention i

20、n our auditor's report to the related disclosures in the financial statements or, if such disclosures are in adequate, to modify our opinion. Our con clusi ons are based on the audit evide nee obtained up to the date of our auditor's report. However, future events or conditions may cause the

21、 Compa ny to cease to con ti nue as a going concern.(5) Evaluate the overall prese ntati on, structure and content of the finan cial stateme nts, i ncludi ng the disclosures, and whether the finan cial stateme nts represe nt the un derly ing tra nsact ions and eve nts in a manner that achieves fair

22、prese ntati on.We com muni cate with those charged with gover nance regard ing, among other matters, the pla nned scope and timing of the audit and significant audit matters, including any significant deficiencies in internal control that we identify during our audit.Certified Public Accountant of C

23、hina:Certified Public Accountant of China:XYZ Certified Public Accou ntants Co., Ltd.Guangdong, ChinaMarch 23,2018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

24、务状况以及2017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

25、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