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1、无保留意见的审计报告的格式举例:审计报告ABC公司全休股东:我们审计了后附的ABC公司2004年12月31日的资产负债表以及2004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
2、认为,上述会计报表符合国家颁布的企业会计准则和《××会计制度》的规定,在所有重大方面公允反映了ABC公司2004年12月31日的财务状况以及2004年度的经营成果和现金流量。××会计师事务所(盖章)中国注册会计师(签名并盖章)中国注册会计师(签名并盖章)中国××市2005年×月×日therealimplementationofthe"quasi,ruthless.Tough,"requirement,carryforwardthespiritofanail,andthecorrectivemeasuresTheimplementationofthenerv
3、eendings,donotlettherectificationisnotinplace,nottoretreat,thepeoplearenotsatisfied.Pinfouristoadheretothereformandinnovation.Toreformthewayofthinkingandinnovativecouragetoturnstyle,againstfourwinds,thecouragetofacethecontradictions,goodatsolvingthechronicills,daretobreaktheoutdat
4、edcustomsandbadhabitsHenshaunhealthytendencies,trees,freshhealthy.Thefiveistoadheretotacklingtheproblem.ThatisthewindSuJiandtheeducationsupervisioncombined,inordertoestablishanewsystemtopromotethenormalizationofstylebuilding,long-term,toenhancethepartyspiritofhonestandpragmaticpeo
5、plethoughtconsciousaction.Thesixistoinsistonthecompletionofthethirdgrasptheoverallsituation.ActivityandendThisyearthegoalofsafetyproductionworkplanfornextyear,worktogether,topromotetheactivitiesandtheworkofproductionsafetywithbothhands,twopromotion,twonotmistake.Two,rectificationo
6、ftheoverallobjectivesandspecificobjectives:(a)theoverallpatharoundthe"fourfocus",carriedouttheoutstandingproblemsofthespecialrectification,thefullimplementationofthecentralandprovincialPartycommitteecleartherectificationtask,effectivelycurbthe"fourwinds",realizetheoverallimproveme
7、ntofPartyandgovernment.Thepointis:focusonthepeople,thepeople,convenience,andresolutelycurbthebureaucraticstyleofwork;lookingtostimulategrassrootsvitality,resolutelycurbtheWenshansea;focusonthecadreshonest,cleangovernment,politics,andresolutelycurbexceedthestandardQuasioccupiedoffi
8、cespace,Gongjusiyong,publicfunds,