审 计 报 告

晋国信审[2012]**号

**有限公司：

我们审计了后附的***公司(以下简称贵公司)财务报表，包括20xx年12月31日的资产负债表、20xx年度的损益表和现金流量表以及财务报表附注。

一、管理层对财务报表的责任

编制和公允列报财务报表是贵公司管理层的责任，这种责任包括：（1）按照《企业会计***》的规定编制财务报表，并使其实现公允反映；（2）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。

二、注册会计师的责任

我们的责任是在执行审计工作的基础上对财务报表发表审计意见。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。中国注册会计师审计准则要求我们遵守职业道德守则，计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。

审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞

-1-

弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，注册会计师考虑与财务报表编制和公允列报相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。

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、审计意见

我们认为，贵公司财务报表在所有重大方面按照《企业会计***》的规定编制，公允反映了贵公司20xx年12月31日的财务状况及20xx年度的经营成果和现金流量。

附：1、20xx年12月31日资产负债表

2、20xx年度损益表及现金流量表

3、20xx年度会计报表附注

山西国信会计师事务所有限公司 中国注册会计师：

山西〃太原 中国注册会计师：

20xx年1月13日

-2-

第二篇：SOE审计报告新格式范本

○○○审计厅

Audit Office of ○○○○○○○○○○

审 计 报 告

Audit Report

○审报[200○] 号 ○AUDIT REPORT [200○] NO.

项目名称：日本国际协力银行贷款○○项目

Project Name: JBIC Loaned ○○○ Project

贷款编号：○○○○○

Loan No.: ○○○○○

项目执行单位：○○日元贷款项目办公室 Project Entity: ○○ Japanese Yen Loan

Administration Office

会计年度： 200○

Accounting Year: 200○

目 录

Contents

一、 审计师意见 ………………………………………………………○ Auditor’s Opinion

二、 财务报表……………………………………………………………○ Financial Statements

（一）特别账户报表……………………………………………………○ Special Account Statement

（二）资金进度表………………………………………………………○

Statement of Financial Progress

（三）费用支出报表……………………………………………………○

Summary Sheet for Payments for Special Account

（四）银行账户查询表…….……………………………………………○

Answer to Inquiry on Bank Accounts

三、 国家法规、贷款协议执行情况和内部控制评价意见……………○

Auditor’s Report on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting

一、审计师意见

审计师意见

○○○省（自治区）日元贷款项目办公室:

我们审计了你办管理的200○年○○项目（贷款编号：C○－P○○○）的特别账户报表、资金进度表、费用支出报表和银行账户查询表等相关财务报表。编制上述财务报表是你办的责任。我们的责任是通过审计对财务报表发表意见。

我们的审计是按照国际审计准则和中国国家审计准则进行的。它要求我们计划并实施审计，以合理保证财务报表没有重大误报。审计包括依据账目记录、凭证票据及对已做工作、已获得货物、服务的实际检查进行费用支出报表的核实。我们确信，我们的审计为我们发表的意见提供了合理的基础。

我们认为，与费用支出报表相关的凭证票据完整、充分, 可以作为向日本国际协力银行申请回补支付的依据，且上述款项的支出符合贷款协议要求。

此外，我们依据银行账户查询表及抽样调查对特别账户至○○○省(自治区)财政厅管理账户的资金流程进行了审计。我们认为特别账户的资金管理妥善,没有任何不合理的错误转账及延迟情况。

○○省（自治区）审计厅

200○年○月○日

地址：○○○○○

邮政编码：○○○○

电话：○○-○○○○○

传真：○○-○○○○○

I. Auditor’s Opinion

Auditor’s Opinion

To: ○○○ Japanese Yen Loan Project Administration Office

We have audited the accompanying Special Account Statement, Statement of Financial Progress, Summary Sheet for Payments for Special Account (SOEs) and Answer to Inquiry on Bank Accounts of the ○○○ Project under Loan Agreement No. C○–P○○○ for the year 200○. These statements are the responsibility of your management. Our responsibility is to express an opinion on the accompanying financial statements based on our audits.

We conducted our audits in accordance with the International Auditing Standards and the Government Auditing Standards of the People’s Republic of China. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the above financial statements are free of material misstatement. An audit includes verifying the SOEs with accounting records, supporting documentation, and physical inspection of work done, or goods and services acquired. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, with regard to the SOEs, adequate supporting documentation has been maintained to support claims to the JBIC for reimbursements of expenditures incurred; and which expenditures are eligible for financing under the Loan Agreement.

Furthermore, we have audited the fund flow from Special Account to the account of the Financial Department of ○○○ Province’s management based upon the Answer to Inquiry on Bank Accounts and the samples of account statements provided in a random manner. We have the opinion that the fund of Special Account has been adequately managed without any unreasonable mistransfer and delay.

Audit Office of ○○○

○○ ○，200○

Add:○○○○○○○○ Postcode:○○○○○○ Tel:○○○○-○○○○○○○ Fax: ○○○○-○○○○○○○

二、财务报表 （II. Financial Statements）

（一）特别账户报表（Special Account Statement）

开户人：

Account Name:

○○省（自治区）政府财政厅（或实际开户人的单位名称） （or Name of Executing Agency） ××××××××

××××××××

Financial Department of XX Provincial Government

账号：

Account No.:

贷款协议号：

L/A No.:

C —P○○○

C —P○○○

期间：从20xx年1月1日-20xx年12月31日 Period: From 2007-1-1 to 2007-12-31

货币单位：日元

（二）资金进度表（Statement of Financial Progress）

项目名称: ○○○○项目 Project Name: ○○○○ Project

编制单位: ○○○ 项目执行办公室

注1：只需要填写采用特别账户方式支付的资金分类，“分类名称”按项目贷款协议规定的名称填写。 注2：“贷款协议金额”与贷款协议中记载的资金分配额一致。 注3：“当年度支付金额”与当年度JBIC的支付额一致。 注4：“累计支付金额”与当年度末JBIC的累计支付的额一致。 注5：本表内日元金额不包括JBIC的手续费。

（三）费用支出报表（Summary Sheet for Payments for Special Account）

(Form JBIC-SSP-SOE)

日期：

序号：

费用支出报表

SUMMARY SHEET FOR PAYMENTS FOR SPECIAL ACCOUNT

○○○项目 (L/A No. C○-P○○○)

○○○ Project (L/A No. C○-P○○○)

关于第3项的注释 供应方的国籍：供应方注册成立所在国。

关于第8的注释 支付金额：如果不用日元，需同时注明支付供应方用货币金额，以及贷款项下从特别账户中支付的兑换后的日元金额和汇率。

关于第9的注释 支付性质：首付款，分期付款或最终付款等。

关于第10项的注释 采购方式：采取非国际竞争性招标方式采购时，需注明采用原因。

关于第11项的注释 符合贷款条件金额：参考第8项支付金额

-------------------------------------------------

授权人签字 Authorized Signature

（四）银行账户查询表 (Answer to Inquiry on Bank Accounts)

项目名称：○○○○○项目

Project Name: ○○○○ Project

填写说明：请人才培养、植树造林（重点风沙区环境治理）的项目实施机构回答以下问题。其他项目（只有项目培训部分采用特别账户、SOE方式，通常不存在省级项目办以外的银行账户的项目）仅回答提问「1.」即可。

With regard to Higher Education Projects, Afforestation Projects, please fill in answers to the following inquiry. Regarding projects other than the above-mentioned (those adopt S/A and SOE method only for training portion), please fill in answers only to the question of "1.".

1. 请说明省（自治区）级项目实施机构在所属省会城市的商业银行开设的（A）外币（日元）账户（用于接收中国银行特别账户的回补金额）和（B）人民币账户（用于向省内各下级项目办拨款）的开户行名称1。

（A）：（日元账户）

（B）：（人民币账户）

【其他】

1. In which bank the related agency has opened bank account at provincial level for (A) receiving yen loan from S/A account (opened in the headquarter of Bank of China) stipulated in L/A and

(B) transferring fund to the bank account of each E/A with converting yen to RMB. Please fill in the name of the bank concretely.

（A）

（B）

【Others】

2. 从（A）账户向（B）账户进行转账的时机？

（1）回补资金接收当日既进行转账

（2）接收次日以后转账

（3）计划当日转账，但由于接收时间等原因不能在当日完成，延迟到次日以后转账。

【其他】

2. When credit transfer is implemented from the above-mentioned (A) account to (B) account?

(1)Since credit transfer to (B) account is implemented on the same day after transferring fund to

(A) account, there is no case that credit transfer would be carried out in next day.

(2)After transferring fund to (A) account, credit transfer is implemented as from the following day.

(3)Basically, credit transfer to (B) account is implemented on the same day after transferring fund to (A) account. However, there is the case that credit transfer would be carried out in the following day if it were late to receive fund.

【Others】

1 （A）和（B）账户特指在省级开设的银行账户（不包括在中国银行总行开设的特别账户）。 Both of (A) and (B) account should be regarded as the account which is opened at provincial level. As the answer of this inquiry, S/A account opened in Bank of China should not be applicable.

3. 从（A）账户向（B）账户转账时：

（1）1次性将回补的日贷资金的全额兑换成人民币（接收金额＝转账金额）

（2）不一定1次性将回补的日贷资金的全额兑换成人民币（接收金额≠转账金

额）

【其他】

3. How much is the amount of fund for transferring from (A)account to (B) account in one

time.

(1)The full amount of fund that was received in (A) account would be transferred to (B) account with converting yen to RMB in one time.

(Received amount = Transferred amount).

(2)The full amount of fund would not always be transferred to (B) account in one time.

(Received amount ≠ Transfer amount).

【Others】

4. 日贷资金的最终项目办（造林项目=县级项目办、林场等、人才项目=各研修生

派遣大学）为了收支日贷资金所设臵的银行账户情况？

（1）最终项目办（市、县、林场和各大学等）分别持有各自的账户

（2）多个最终项目办共同设臵1个银行账户

【其他】2

4. As for the end user of this cash flow (such as prefecture government and/or forest management

group in case for Afforestation projects, such as university which coordinating trainees for Japan in case for Higher Education projects), how the bank account has been established for receiving fund of this project and paying for the related costs?

(1)Each of the end users (such as city government, prefecture government, forest control group, and university) has had their own bank accounts.

(2)Only one bank account has been established and managed for receiving fund and paying cost for some of end users collectively.

【Others】

5. 用于支付项目费用的货币是（造林项目=苗木购买费用，项目参加农民的劳务

费等。人才项目=向研修生支付培训费）？

（1）人民币

（2）日元

【其他】

5. Which currency is used for the payment of project cost (such as purchasing seedlings and

payment for daily allowance to local participants in case of Afforestation Projects, and such as credit transfer for trainees in case of Higher Education Project)?

(1)RMB

(2)Japanese yen

【Others】

6. 哪个机构对最终日贷资金借款人（造林项目=苗木提供商，项目参加农户。人2 主要是说明谁采取什么方式进行保管。

Please fill in the name of organization which owns the bank account and how.

才项目=研修生）提交的凭证（#5@p等）进行确认？

（1）省级项目办

（2）最终项目办（市、县、大学等）

【其他】

6. Which organization does check evidences (such as receipts ) that were provided by the end

users (such as dealers of seedlings and local participants in case of Afforestation Projects, and such as trainees in case of Higher Education Projects) ?

(1)E/A of provincial level

(2)E/A of municipal and/or prefecture level

【Others】

同时，经过以上机构确认后，进行支付的银行账户是：

（1）省级（B) 银行账户（人民币账户）

（2）最终项目办（市、县、大学等）持有的银行账户

（3）省级（A）银行账户（日元）

【其他】

In addition, by which bank account credit transfer is implemented in exchange for the evidences that are checked based on the procedure that was answered in the above-mentioned ―6.‖ Inquiry?

(1) (B) Account at provincial level (Funds are supposedly converted to RMB in this account).

(2) Each bank account which is owned by the end users

(3) (A) account (Funds should be still kept as Japanese Yen).

【Others】

7. （省内申请）最终项目办向省级项目办申请日贷资金的方式是：

（1）规定一定的上限额，在到达此额度时集中进行申请

（2）不规定金额数量，采取定期申请方式（比如：每月1回）

（3）按照支付1次申请1次的方式

【其他】

7. How often and how much the end users do request for disbursement in order to replenish fund

to E/A of provincial level?

(1)Apply the replenishment of fund if the account balance were reached to the certain amount .

(2)Apply the replenishment of fund regularly (e.g. once a month). regardless of the bank balance

(3)Apply the replenishment of fund if it were supposed to make payment for expense every time.

【Others】

8. 从(B)或（A）账户向最终项目办支付资金的方法？

（1）通过凭证兑换现金

（2）从（A）账户兑换成人民币后向（B）账户转账，同时（B）账户按一定的分配比例全额向最终项目办（各大学）账户分别支付

（3）从（B）或（A）账户支付等同于最终项目办的申请额

【其他】

8. In which way credit transfer is implemented from (B) account to the end users?

(1)Credit transfer is implemented in exchange for evidences of payment for related costs.

(2)At the same time when credit transfer is implemented from (A) account to (B) account, all of transferred amounts to (B) account are also transferred to the bank account of each end user based on the fixed distributional rate.

(3)Based on the request for disbursement from end users, credit transfer is implemented every time.

【Others】

9. 省内支付时，省级项目办采用何种标准（汇率风险承担）支付人民币3？

（1）按照人民币申请额支付（汇率风险由省级承担）

（2）按日元金额支付人民币，即按照从（A）向（B）账户兑换时的汇率，以等

同于当时日元金额的人民币额支付（汇率风险由最终项目办承担）

【其他】

9. How does the provincial government make payment for the requested amount in case of

paying by RMB?

(1)Pay for the requested amount by RMB (It means that provincial government would take exchange risk.)

(2)Pay for the requested amount by RMB based on the exchange rate by which credit transfer is implemented from (A) account to (B) account and Japanese yen is converted to RMB. (It means that end users would take exchange risk.)

【Others】

10. 最终项目办是否存在没有通过确认原始票据就进行资金拨付的情况？

（1）没有（必须持凭证支付现金）

（2）按照相关规定向日贷资金使用者（研修生等）支付概算金额，事后按照实

际发生费用结算。

【其他】

10. Is there any case that the end users implement temporary payment without resting on the

evidences such as payment receipts?

(1)None ( It means that every time payment is implemented in exchange for the evidences.)

(2)Temporary payment by estimate is implemented based on the established rule for trainees or dealers of seedlings etc. and adjustment for payment should be carried out according to the final amount of payment afterwards.

【Others】

11. 可能因为跨越日期而发生银行滞留余额的账户是：

(1)（B）银行账户，最终项目办银行账户

(2)仅限于最终项目办银行账户

(3)（A）账户、（B）账户、最终项目办银行账户

【其他】

11. In which bank account the balance is remained in not less than one day?

(1)Both of (B) account and bank account of end users

(2)Only the bank account of end users

(3) (A) account , (B) account, and bank account of end users 3 在项目贷款协议上，没有明确规定汇率风险由哪一级别的项目实施机构来承担。

According to the L/A of JBIC, there is no provision that stated exchange risk should be taken by E/A or end users.

【Others】

12. 向JBIC申请资金用的SOE表的制表单位是：

（1）省财政厅

（2）项目管理办公室

【其他】

12. In which organization does prepare and draw up SOEs by which the replenishment of funds

would be requested ?

(1)Department of Finance in Provincial Government

(2)Project Implementation Unit

【Others】

13. 如果在一个项目中存在不同的日元贷款支付比例时，是否按类别（Category）

分别制做SOE表？

（1）没有按照各类别（Category）分别制作

（2）按照各类别（Category）分别制作

【其他】

13. If there were categories which are different from JBIC loan ratio stipulated in L/A, would SOEs

be drawn up based on the said categories?

(1)SOEs are NOT drawn up for each category.

(2)SOEs are drawn up for each category.

【Others】

14. 向JBIC提交SOE表申请日贷资金的方式是：

（1）规定一定的上限额，在到达此额度时集中进行申请

（2）不规定金额数量，采取定期申请方式（比如：每月1回）

（3）按照支付1次申请1次的方式

【其他】

14. How often are SOEs drawn up and is there any fixed amount as the starting point for drafting

SOEs?

(1)SOEs are drawn up if the requested amount from end users reached to certain amount.

(2)SOEs are regularly (such as once a month) drawn up regardless of the accumulated level of the requested amount.

(3)There is no rule especially for the frequency and fixed amount as the starting point for drafting SOEs.

【Others】

15. 采取人民币进行支付的情况下，向JBIC申请日元回补时所使用的汇率是4多

少？

（1）申请日前一天的汇率

（2）申请日前一个月末的汇率

（3）最近1次从（A）向（B）账户兑换时的汇率 4 没有硬性规定采取何时的汇率，只要是中国银行或国家外汇管理局规定的汇率即可。Although there is no fixed rule for choosing the exchange rate, it should be appropriate to quote from public rate such as the one from Bank of China or Foreign Currency Control Division etc.

（4）用人民币进行支付时当天的汇率

【其他】

15. In case the project costs were paid by RMB, in which exchange rate on SOEs should be chosen

for deciding the amount of request for disbursement to JBIC yen loan?

(1)It is quoted from the rate of one day before the date of request for disbursement.

(2)It is quoted from the rate of the end of the month that is one month before the date of request for disbursement.

(3)It is quoted from the rate that is utilized lately when credit transfer is implemented from (A) account to (B) account and currency conversion is carried out.

(4)It is quoted from the rate of the day when end users make payment by RMB.

【Others】

三、国家法规、贷款协议执行情况和内部控制评价意见

国家法规、贷款协议执行情况和内部控制评价意见

我们按照国际审计准则和中国国家审计准则，对你单位管理的200○年度○○项目特别账户报表、资金进度表、费用支出报表和银行账户查询表进行了审计，并对上述报表发表了审计师意见。

为合理保证你单位财务报表没有重大误报，在审计中，我们对你单位国家法规、贷款协议执行情况和内部控制制度进行了符合性测试。我们发现了你单位存在如下违反国家法规、贷款协议问题和内部控制缺陷3：

（具体问题略） 3 如果未发现问题，则表述为“我们未发现你单位存在违反国家法规、贷款协议问题和内部控制缺陷。”

III. Auditor’s Report on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting Auditor’s Report on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting

We have audited the accompanying Special Account Statement, Statement of Financial Progress, Summary Sheet for Payments for Special Account (SOEs) and Answer to Inquiry on Bank Accounts of the ○○○ Project for the year 200○ in accordance with the International Auditing Standards and the Government Auditing Standards of the People’s Republic of China. We have expressed Auditor’s Opinion on the above financial statements.

As part of obtaining reasonable assurance about whether the financial statements of your office are free of material misstatements, we performed tests of your office’s compliance with applicable provisions of state laws and regulations, the loan agreement and internal control over financial reporting. We have found non-compliance with state laws and regulations, the loan agreement and weaknesses in internal control over financial reporting in the following areas.

(The details are omitted here.)

附件2.审计报告编制注意事项

审计报告编制注意事项

1. 本格式审计师意见是假定无保留意见时的说明（其他意见请参照日本国际协力银行【ODA贷款的SOE方式】说明填写）。

2. 所有金额数值需要用千字符分隔。

3. 日元没有小数点以后的数字，不要记载小数点以后的数值（取整1日元）。

4. 纵向排列的数值其各数值数字要对齐。

5. 确认纵、横数字合计的一致。

6. 确认各表间的数值对应的合理性、一致性。

7．“前期转入额”必须和前期报告的“下期转入额”一致。如果有特殊原因出现不一致的情况请说明理由。

8. 每数值组的合计以“小计”、各小计的数值合计以“总计”表示、不同级别的合计数值按照一定体系进行排列组合。

9. 财务报表“（三）费用支出报表”只需要提供当年向JBIC提出的SOE申请表复印件即可。

10. 本审计报告是以一类项目（借款人=财政部门）为例进行说明的，如果是一类以外项目，请按照实际情况填写开户人等相关内容。

11. 特别账户报表和资金进度表内所填写数字仅作为演示说明使用。