英文审计报告
2008-5-9 11:15
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致XX公司股东（在XX注册成立的股份有限公司）
本审计师（以下简称「我们」）已完成审核刊于第58页至第108页根据香港公认会计原则编制的财务报表。
董事及审计师各自的责任
贵公司的董事负责编制真实与公平的财务报表。在编制该等真实与公平的财务报表时，董事必须选取并贯彻采用合适的会计政策。我们的责任乃根据我们审核工作的结果，对该等财务报表作出独立意见，并仅向贵公司全体股东报告我们的结论，及不作其它用途。我们并不就本报告的内容向任何其它人士负上责任或承担法律责任。
意见的基础
我们乃按香港会计师公会所颁布的审计准则进行审核工作。审核范围包括以抽查方式查核与财务报表所载数额及披露事项有关的凭证，亦包括评估董事于编制该等财务报表时所作的重大估计及判断、所厘定的会计政策是否适合贵公司的具体情况以及有否贯彻应用并充分披露该等会计政策。
我们于策划及进行审核工作时，均以取得一切我们认为必须的数据及解释，致使我们获得充分的凭证，从而就该等财务报表是否存有重大的错误陈述，作合理的确定。在作出意见时，我们亦已衡量该等财务报表所披露的数据在整体上是否足够。
我们相信，我们的审核工作已为下列意见建立合理的基础。
意见
我们认为，该等财务报表均真实及公平地反映贵公司于XX年XX月XX日的财务状况，及贵公司由XX年X月X日（公司成立日）至XX年XX月XX日止会计期间的利润及现金流动状况，并根据香港公司条例的披露要求而妥为编制。
To the members
XX Company Limited
（a joint stock company incorporated in the XX with limited liability）
We have audited the financial statements on pages 58 to 108 which have been prepared in accordance with
accounting principles generally accepted in Hong Kong.
RESPECTIVE RESPONSIBILITIES OF DIRECTORS AND AUDITORS
The Company's directors are responsible for the preparation of financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. It is our responsibility to form an independent opinion, based on our audit, on those financial statements and to report our opinion solely to you, as a body, and for no
other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.
BASIS OF OPINION
We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes an examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an
assessment of the significant estimates and judgments made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Company's circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion.
OPINION
In our opinion the financial statements give a true and fair view of the state of affairs of the Company as
at XX and of the profit and cash flows of the Company for the period from XX （date of incorporation of the Company） to XX and have been properly prepared in accordance with the disclosure requirements of the Hong Kong Companies Ordinance.
第二篇：审计报告方面的英语
审计报告方面的英语
1.audit 审计
2.attestation 鉴证
3.credibility 可信赖程度
4.audit of financial statements 财务报表审计
5.agreed-upon procedures 执行商定程序
6.high levels of assurance 高水平保证
7.compilation 编制
8.reliability 可靠性
9.relevance 相关性
10.professional skepticism 职业谨慎
11.objectivity 客观性
12.professional competence 专业胜任能力
13.Senior/CPA-in-charge 项目经理
14.audit engagement letter 业务约定书
15.recurring audit 连续审计
16.the client 委托人
17.change CPA 更换注册会计师
18.the existing CPA 现任注册会计师
19.the successor CPA 后任注册会计师
20.the preceding CPA前任注册会计师
21.issue the audit report 出具审计报告
22.expert 专家
23.the board of directors 董事会
24.knowledge of the entity's business 了解被审计单位情况
25.assess material misstatement risks 评估重大错报风险
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围
27.a general knowledge of 初步了解情况
28.a more knowledge of 进一步了解的情况
29.the prior year’s working papers 以前年度工作底稿
30.minutes of meeting 会议纪要
31.business risks 经营风险
32.appropriateness 适当性
33.accounting estimate 会计估计
34.management representations 管理层声明
35.going concern assumption 持续经营假设
36.audit plan 审计计划
37.significant audit areas 重点审计领域
38.error 错误
39.fraud 舞弊
40.modified or additional procedures 修改或追加审计程序
41.misappropriation of assets 侵占资产
42.transactions without substance 虚假交易
43.unusual pressures 异常压力
44.the suspected noncompliance 涉嫌存在违法行为
45.materialiy 重要性
46.exceed the materiality level 超过重要性水平
47.approach the materiality level 接近重要性水平
48.an acceptably low level 可接受水平
49.the overall financial statement level and related account balances and transaction levels 财务报表层和相关账户、交易层
50.misstatements or omissions 错报或漏报
51.aggregate 总计
52.subsequent events 期后事项
53.adjust the financial statements 调整财务报表
54.perform additional audit procedures 实施追加的审计程序
55.audit risk 审计风险
56.detection risk 检查风险
57.inappropriate audit opinion 不适当的审计意见
58.material misstatement 重大的错报
59.tolerable misstatement 可容忍错报
60.the acceptable level of detection risk 可接受的检查风险
61.assessed levelof material misstatement risk 重大错报风险的评估水平
62.small business 小规模企业
63.accounting system 会计系统
64.test of control 控制测试
65.walk-through test 穿行测试
66.communication 沟通
67.flow chart 流程图
68.reperformance of internal control 重新执行
69.audit evidence 审计证据
70.substantive procedures 实质性程序
71.assertions 认定
72.esistence 存在
73.occurrence 发生
74.completeness 完整性
75.rightsand obligations 权利和义务
76.valuation and allocation 计价和分摊
77.cutoff 截止
78.accuracy 准确性
79.classification 分类
80.inspection 检查
81.supervision of counting 监盘
82.observation 观察
83.confirmation 函证
84.computation 计算
85.analytical procedures 分析程序
86.vouch 核对
87.trace 追查
88.audit sampling 审计抽样
89.error 误差
90.expected error 预期误差
91.population 总体
92.sampling risk 抽样风险
93.non-sampling risk 非抽样风险
94.sampling unit 抽样单位
95.statistical sampling 统计抽样
96.tolerable error 可容忍误差
97.the risk of under reliance 信赖不足风险
98.the risk of over reliance 信赖过度风险
99.the risk of incorrect rejection 误拒风险 100.the risk of incorrect acceptance 误受风险 101.working trial balance 试算平衡表
102.index and cross-referencing 索引和交叉索引 103.cash receipt 现金收入
104.cash disbursement 现金支出
105.bank statement 银行对账单
106.bank reconciliation 银行存款余额调节表 107.balance sheet date 资产负债表日
108.net realizable value 可变现净值
109.store room 仓库
110.sales invoice 销售#5@p
111.price list 价目表
112.positive confirmation request 积极式询证函 113.negative confirmation request 消极式询证函 114.purchase requisition 请购单
115.receiving report 验收报告
116.gross margin 毛利
117.manufacturing overhead 制造费用
118.material requisition 领料单
119.inventory-taking 存货盘点
120.bond certificate 债券
121.stock certificate 股票
122.audit report 审计报告
123.entity 被审计单位
124.addressee of the audit report 审计报告的收件人 125.unqualified opinion 无保留意见
126.qualified opinion 保留意见
127.disclaimer of opinion 无法表示意见 128.adverse opinion 否定意见