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1、国外的审计报告格式作者：李晓慧杨晓波李玲1.FollowingisanexampleofanauditreportcontaininganunqualifiedopinionAuditreportTTheBoardofDirectors(orShareholders)ofABCcompanyltd:WehaveauditedtheaccompanyingbalancesheetofABCCo.,Ltd.(“theCompany”)asofDecember31,2002,andtherelatedstatementsofin
2、comeandcashflowsfortheyearthenended.ThesefinancialstatementsaretheresponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressanauditopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeIndependentAuditingStandardsforCertif
3、iedPublicAccountants.ThoseStandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatement
4、s.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Webelievethatourauditprovidesareasonablebasisforouropinion.Inouropinion,thefinancialstatementsgiveatrueandfa
5、irview(orarepresentedfairly,inallmaterialrespects,)thefinancialpositionasofDecember31,2002,andtheresultsofitsoperationsanditscashflowsfortheyearsthenendedinaccordancewiththerequirementsofboththeAccountingStandardforBusinessEnterprisesandotherrelevantfinancialandac
6、countinglawsandregulationspromulgatedbytheState.CertifiedPublicAccountant:liliCertifiedPublicAccountant:zhanghua**CertifiedPublicAccountants(nameandstampofthefirm)Beijing,People’sRepublicofChinaFebruary26,20032.Followingisanexampleofanauditreportcontaininganunqual
7、ifiedopinionwithanexplanatoryparagraphAuditReportTTheBoardofDirectors(orShareholders)ofABCcompanyltd.:WehaveauditedtheaccompanyingbalancesheetofABCCo.,Ltd.(“theCompany”)asofDecember31,2002,andtherelatedstatementsofincomeandcashflowsfortheyearthenended.Thesefinanci
8、alstatementsaretheresponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressanauditopiniononthesefinancialstatementsbasedonouraudit.Weconducted
