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ID:35564466
大小:344.13 KB
页数:27页
时间:2019-03-27
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1、实用标准文案AUDITOR’SREPORTYueHuaShen/YanZi(2014)No.0002ICPAfilingnumber:020201401000420Toallshareholdersof******Co.,Ltd:Wehaveauditedtheaccompanyingfinancialstatementsof******Co.,Ltd(“YourCompany”),whichcomprisethebalancesheetasof31December2013,theincomestat
2、ement,statementofchangesinowner'sequityandcashflowstatementfortheyearthenended,andnotestothefinancialstatements.I.Management’sresponsibilityforthefinancialstatementsManagementofyourCompanyisresponsibleforthepreparationandfairpresentationoffinancialstate
3、ments.Thisresponsibilityincludes:(1)inaccordancewiththeAccountingStandardsforBusinessEnterprisesanditsrelevantprovisions,preparingthefinancialstatementsandreflectingfairpresentation;(2)designing,implementingandmaintainingthenecessaryinternalcontrolinord
4、ertofreefinancialstatementsfrommaterialmisstatement,whetherduetofraudorerror.II.Auditors'responsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAud
5、itingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamoun
6、tsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditors'judgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsidertheinternalcontrolr
7、elevanttothepreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheinternalcontrol.Anauditalsoincludesevaluatingtheappropria
8、tenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovi
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