审计报告参考范本(2018英文版小准则)

1、Auditors Report Auditor s Ref、: To the shareholders of ABC Co 、, Ltd 、 , I 、 Opinion We have audited the financial statements of ABC Co 、, Ltd 、 (hereinafter referred to as the pany), which prise the balance sheet as at December 31, 2017, and the ine statement, the statement of cash flows for the ye

2、ar 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 pany as at December 31, 2017 and its

3、operating results and cash flows for the year then ended、 II 、 Basis for Our Opinion We conducted our audit in accordance with the Auditing Standards for Certified Public Accountants in China 、 Our responsibilities under those standards are further described in the Auditors Responsibilities for the

4、Audit of the Financial Statements section of our report 、 According to the Code of Ethics for Chinese CPA, we are independent of the pany in accordance with the Code of Ethics for Chinese CPA and we have fulfilled our other ethical responsibilities in accordance with these requirements、 We believe t

5、hat the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion 、 III 、 Other information The management of the pany is responsible for the other information 、 The other information prises information of the panys annual report in 2017, but excludes the

6、 financial statements and our auditors report 、 Our opinion on the financial statements does not cover the other information and we do not and will not express any form of assurance conclusion thereon、 In connection with our audit of the financial statements, our responsibility is to read the other

7、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、 If, based on the work we have performed on the other information tha

8、t we obtained prior to the date of this auditors 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 、 Responsibilities of Management and Those Charged with Governance for the Financia

9、l Statements The panys management is 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 control that is necessary to ens

10、ure that the financial statements are free from material misstatements, whether due to frauds or errors、 In preparing the financial statements, management of the pany is responsible for assessing the panys ability to continue as a going concern, disclosing matters related to going concern and using

11、the going concern basis of accounting unless management either intends to liquidate the pany or to cease operations, or has no realistic alternative but to do so、 Those charged with governance are responsible for overseeing the panys financial reporting process、 V 、 Auditors Responsibilities for the

12、 Audit of the Financial Statements Our 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 auditors report that includes our opinion 、 Reasonable assurance is a high level

13、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, individually or in the aggregate, they could reasonably be expect

14、ed 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 audit 、 We also: (1) Identify and assess the risks of ma

15、terial 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 of not detecting a material misstatement resulting

16、 from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, omissions, misrepresentations, or the override of internal control 、 (2) Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the

17、 circumstances, but not for the purpose of expressing an opinion on the effectiveness of the pany s internal control (3) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management of the pan、y (4) Conclude on the

18、 appropriateness of using the going concern assumption by the management of the pany, 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 panys ability to continue as a going concern、 If we c

19、onclude that a material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion 、 Our conclusions are based on the audit evidence obtained up to the date of our a

20、uditors report 、 However, future events or conditions may cause the pany to cease to continue as a going concern、 (5) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transac

21、tions and events in a manner that achieves fair presentation、 We municate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit matters, including any significant deficiencies in internal control that we identify during our

22、 audit 、 Certified Public Accountant of China: Certified Public Accountant of China: XYZ Certified Public Accountants Co 、 , Ltd 、 Guangdong, China March 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 我们审计了后附得ABC有限公司（以下简称贵公司）财务报表,包括2017年12月31 日得资产负债表、 2017年度得利润表与现金流量表以及财务报表附注。

23、 我们认为 , 后附得贵公司得财务报表在所有重大方面按照小企业会计准则得规定编 制,公允反映了贵公司 2017年 12月 31 日得财务状况以及 2017年度得经营成果与现金 二、形成审计意见得基础 我们按照中国注册会计师审计准则得规定执行了审计工作。审计报告得“注册会计 师对财务报表审计得责任”部分进一步阐述了我们在这些准则下得责任。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得其她责任。 我们相信 , 我们获取得审计证据就是充分、适当得 , 为发表审计意见提供了基础。 三、其她信息 贵公司管理层对其她信息负责。 其她信息包括年度报告中除财务报表与本审计报

24、告 以外得信息。 我们对财务报表发表得审计意见不涵盖其她信息 , 我们也不对其她信息发表任何形 式得鉴证结论。 结合我们对财务报表得审计 , 我们得责任就是阅读其她信息 , 在此过程中 , 考虑其她 信息就是否与财务报表或我们在审计过程中了解到得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得其她信息执行得工作 , 如果我们确定该其她 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、管理层与治理层对财务报表得责任 贵公司管理层负责按照小企业会计准则得规定编制财务报表 , 使其实现公允反映 , 并设计、执行与维护必要得内部控制 , 以使财务报表不存在由于舞弊或错误导致得重大 错报。 在编制财务报表时 , 管理层负责评估公司得持续经营能力 , 披露与持续经营相关得 事项,并运用持续经营假设 , 除非管理层计划清算贵公司、 停止营运或别无其她现实得选 择。 治理层负责监督贵公司得财务报告过程。 五、注册会计师对财务报表审计得责任 我们得目标就是对财务报表整体就是否不存在由于舞弊或错误导致得重大错报获 取合理保证 ,