审计报告中英文对照样本
编者按：为方便注册会计师执业，协会早在19xx年就已通过会刊分期刊登了英文审计报告样本。随着我国加入WTO，我国会计市场逐步与国际接轨，对注册会计师的外语水平有了更高的要求；另一方面，审计报告准则已做了修订，为满足我省注册会计师的执业需求，我们根据修订后的审计报告准则重新拟定了英文审计报告样本，供大家在执业时参考。
Examples of audit report in english
(审计报告英文样本)
一、 无保留意见审计报告参考格式如下：
审 计 报 告
[2003]第8号
ABC股份有限公司全体股东：
我们审计了后附的ABC股份有限公司（以下简称ABC公司）20X2年12月31日的资产负债表以及20X2年度的利润表和现金流量表。这些会计报表的编制是ABC公司管理当局的责任，我们的责任是在实施审计工作的基础上对这些会计报表发表意见。
我们按照中国注册会计师独立审计准则计划和实施审计工作，以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据，评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计，以及评价会计报表的整体反映。我们相信，我们的审计工作为发表意见提供了合理的基础。
我们认为，上述会计报表符合国家颁布的企业会计准则和《XX会计制度》的规定，在所有重大方面公允反映了ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。 XX会计师事务所（盖章） 中国注册会计师：XXX（签名并盖章）
中国，河北，石家庄 中国注册会计师：XXX（签名并盖章）
20xx年3月20日
一、Following is an example of an audit report containing an unqualified opinion
Audit Report
[2003]N0.8
To: The Board of Directors (or Shareholders) of ABC company ltd:
We have audited the accompanying balance sheet of ABC Co., Ltd. (here after referred to as“the
Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.
We conducted our audit in accordance with the Independent Auditing Standards for Chinese Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements referred above are in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State,
give a true and fair view of ( or are presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.
Certified Public Accountants(name and stamp of the firm)
Shijiazhuang, Hebei, China
Certified Public Accountant: ххх
Certified Public Accountant: ххх
March 20, 2003
二、保留意见的审计报告参考格式如下：
审 计 报 告
[2003]第8号
ABC股份有限公司全体股东：
我们审计了后附的ABC股份有限公司（以下简称ABC公司）20X2年12月31日的资产负债表以及20X2年度的利润表和现金流量表。这些会计报表的编制是ABC公司管理当局的责任，我们的责任是在实施审计工作的基础上对这些会计报表发表意见。
我们按照中国注册会计师独立审计准则计划和实施审计工作，以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据，评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计，以及评价会计报表的整体反映。我们相信，我们的审计工作为发表意见提供了合理的基础。
后附的20xx年12月31日的资产负债表中包括金额为17，309，667元的应收工程服务费和金额为160，599，155元的长期应收款项。这些款项是贵公司的一位合资投资人及其商业伙伴欠贵公司的。如会计报表附注5和6所述，这些应收款项的可收回性存在不确定性。因为债务人的偿还能力取决于其未来项目的成功运作及其是否遵守与贵公司的协议，以致无法估计这些款项的最终可收回金额。贵公司已按该应收工程服务费年末余额的3%计提了减值准备，而应收长期款项没有计提减值准备。
我们认为，除了应收工程服务费和应收长期款项的可收回性不确定可能对会计报表产生的影响外，上述会计报表符合国家颁布的企业会计准则和《XX会计制度》的规定，在所有重大方面公允反映了ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。
XX会计师事务所（盖章）中国注册会计师：XXX（签名并盖章）
中国，河北，石家庄 中国注册会计师：XXX（签名并盖章）
20xx年3月20日
二、Following is an example of an audit report containing an qualified opinion
Audit Report
[2003]N0.8
To: The Board of Directors (or Shareholders)of ABC company ltd.:
We have audited the accompanying balance sheet of ABC Co., Ltd. (here after referred to as “the
Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.
We conducted our audit in accordance with the Independent Auditing Standards for Chinese Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
The accompanying balance sheet at December 31, 2002 includes project service fees receivable of
RMB17,309,667 and other long-term receivables of RMB160,599,155 . These amounts are owing by one of the joint venture investors of the Company and certain business partners of that investor. As described in Notes 5 and 6 to the financial statements, there is uncertainty about the collectibility of these receivables. Because the ability of the debtors to repay these receivables is dependent upon the success of future operations of certain projects and upon the ability of the debtors to comply with the terms of their
agreements with the Company, it is not possible to estimate the amount which ultimately will be collected.
Provision for loss relating to the project service fees receivable has been made at approximately 3% of the year-end balance, and no provision is made for other long-term receivables.
In our opinion, except for the possible effects of the uncertainty about the collectibility of the project
service fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, give a true and fair view of( or are presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its
operations and its cash flows for the years then ended. Certified Public Accountants(name and stamp of the firm)
Shijiazhuang, Hebei, China
Certified Public Accountant: ххх
Certified Public Accountant: ххх
March 20, 2003
三、否定意见的审计报告参考格式如下：
审 计 报 告
[2003]第8号
ABC股份有限公司全体股东：
我们审计了后附的ABC股份有限公司（以下简称ABC公司）20X2年12月31日的资产负债表以及20X2年度的利润表和现金流量表。这些会计报表的编制是ABC公司管理当局的责任，我们的责任是在实施审计工作的基础上对这些会计报表发表意见。
我们按照中国注册会计师独立审计准则计划和实施审计工作，以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据，评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计，以及评价会计报表的整体反映。我们相信，我们的审计工作为发表意见提供了合理的基础。
如会计报表附注X和附注XX所述，贵公司的存货成本核算方法和固定资产计价方法没有遵循历史成本原则，违反了会计准则，导致存货价值减少X元，固定资产原值增加XX元，从而对贵公司经营成果产生重大影响。
我们认为，由于受到前段所述事项的重大影响，上述会计报表不符合国家颁布的企业会计准则和《XX会计制度》的规定，未能公允反映ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。
XX会计师事务所（盖章）中国注册会计师：XXX（签名并盖章）
中国，河北，石家庄 中国注册会计师：XXX（签名并盖章）
20xx年3月20日
三、Following is an example of an audit report containing an adverse opinion
Audit Report
[2003]N0.8
To: The Board of Directors (or Shareholders)of ABC company ltd.:
We have audited the accompanying balance sheet of ABC Co., Ltd. (here after referred to as “the
Company”) as of December 31, 2002, and the related statements of income and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an audit opinion on these financial statements based on our audit.
We conducted our audit in accordance with the Independent Auditing Standards for Chinese Certified Public Accountants. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
The inventory costing method as in Note X and the valuation method for fixed assets as in Note XX do not follow the historical cost principle. This departure from the accounting standards has caused a RMBY X
decrease in the inventory value as well as a RMBY XX increase in the original value of fixed assets, which has a material impact on the correctness of the income determination.
In our opinion, due to the material impact of the matters mentioned above, the financial statements referred above are not in accordance with the requirements of both the Accounting Standard for Business
Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, don’t give a true and fair view of ( or are not presented fairly, in all material respects, ) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.
**Certified Public Accountants(name and stamp of the firm)
Shijiazhuang, Hebei, China
Certified Public Accountant: ххх
Certified Public Accountant: ххх
March 20, 2003
四、无法表示意见的审计报告参考格式如下：
审 计 报 告
[2003]第8号
ABC股份有限公司全体股东：
我们接受委托，对后附的ABC股份有限公司（以下简称ABC公司）20X2年12月31日的资产负债表以及20X2年度的利润表和现金流量表进行审计。这些会计报表的编制是ABC公司管理当局的责任。
通过检查，如附注XX所披露的那样，贵公司大部分存货购入和产品销售均为与关联方之间的交易。而且，由于贵公司管理当局的限制，我们无法对这些交易实施必要的审计程序。因此我们无法判断这些交易是否公允、合理。
由于无法对上述关联交易实施必要的审计程序以及无法判断其对会计报表整体的影响程度，我们无法对上述会计报表发表意见。
XX会计师事务所（盖章）中国注册会计师：XXX（签名并盖章）
中国，河北，石家庄 中国注册会计师：XXX（签名并盖章）
20xx年3月20日
四、Following is an example of an audit report containing a disclaimer of opinion
Audit Report
[2003]N0.8
To: The Board of Directors (or Shareholders)of ABC company
ltd.:
We were engaged to audit the accompanying balance sheet of your Company as of December 31, 2002 and the related statements of income and cash flows for the year then ended. These financial statement are the responsibility of the Company’s management.
According to our examination, most of the inventory purchases and product sales of your Company are, as disclosed in the accompanying Note XX, transactions between related parties. However, we were unable, as a result of the limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable. Because of the inability to perform the necessary audit procedures on the related party transaction
mentioned above and the impossibility to determine their impact on the financial statements as a whole, we are unable to express an audit opinion whether the financial statements referred to above comply with the requirements of both the Accounting Standard
for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, or whether these financial statements present fairly the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.
Certified Public Accountants(name and stamp of the firm)
Shijiazhuang, Hebei, China
Certified Public Accountant: ххх
Certified Public Accountant: ххх
March 20, 2003
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