2010版上市公司审计报告模版(英文).pdf

《2010版上市公司审计报告模版(英文).pdf》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、ChinaGAAPHoldingsLimitedFinancialStatementsandAuditor'sReportfortheyearended31December201XContentsPageAuditor'sreport1TheCompany'sandconsolidatedbalancesheets2-3TheCompanyandconsolidatedincomestatements4-5TheCompanyandconsolidatedcashflowstatements6-7TheCompanyandconsolidatedstatementsof

2、changesin[owners'equity/8-9shareholders'equity]Notestothefinancialstatements10–167Themodelfinancialstatements(issuedFebruary2011)areintendedtoserveasareferenceforthepurposeofpreparationoffinancialstatementsbylistedcompaniesandlistingapplicantsonly.Themodelfinancialstatementsandauditor'sr

3、eportarepreparedinaccordancewiththeAccountingStandardsforBusinessEnterprises("ASBEs")issuedbytheMinistryofFinance("MoF")on15February2006andtherelevantregulations,RulesforPreparationofInformationDisclosureofCompaniesIssuingSecuritiestothePublicNo.15:GeneralRegulationsonFinancialReport(Rev

4、ision2010)("RulesNo.15")issuedbyChinaSecuritiesRegulatoryCommission("CSRC")on11January2010,andChinaStandardsonAuditingissuedbytheMoFandtheApplicationGuidanceofStandardsonAuditingissuedbyChineseInstituteofCertifiedPublicAccountants("CICPA")on1November2010.Theformatofthenotestothefinancial

5、statementsispresentedinaccordancewiththeAppendixtotheRulesNo.15–disclosureformatoffinancialreporting.Managementisresponsibleforthepreparationoffinancialstatements.ThemodelfinancialstatementsareintendedtoillustratethepresentationanddisclosurerequirementsofthenewaccountingstandardsandtheRu

6、lesNo.15.Theyarenottheonlywaysofpresentationanddisclosurethatconformtotheaforementionedrequirements,nordotheyapplytoallcircumstances.Preparersofthefinancialstatementsshouldselectthemostappropriatewayofpresentationanddisclosureaccordingtotheentity'sspecificcircumstances.Inaddition,themajo

7、raccountingpolicies,accountingestimatesandpriorperioderrorssectioninthenotestothefinancialstatementsareforillustrativepurposeonly.Listedcompaniesneedtodisclosetheiraccountingpoliciesandaccountingestimatesaccordingtotheactualcircumstances.AUDITOR'SREPORT[No.oftheReport]Tot