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1、例子7美国《审计报告》例子REPORTOFINDEPENDENTREGISTEREDPUBLICACCOUNTINGFIRMTotheBoardofDirectorsandStockholdersofXXXCorporation:WehaveauditedtheaccompanyingconsolidatedbalancesheetsofXXXCorporationandsubsidiaries(the“Company”)asofJune30,2005and2004,andtherelatedconsolidatedstatementsofincome,cash
2、flows,andstockholders’equityforeachofthethreeyearsintheperiodendedJune30,2005.ThesefinancialstatementsaretheresponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudits.WeconductedourauditsinaccordancewiththestandardsofthePubl
3、icCompanyAccountingOversightBoard(UnitedStates).Thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialst
4、atements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Webelievethatourauditsprovideareasonablebasisforouropinion.Inouropinion,suchconsolidatedfinancialstatementspresentfairly,
5、inallmaterialrespects,thefinancialpositionofXXXCorporationandsubsidiariesasofJune30,2005and2004,andtheresultsoftheiroperationsandtheircashflowsforeachofthethreeyearsintheperiodendedJune30,2005,inconformitywithaccountingprinciplesgenerallyacceptedintheUnitedStatesofAmerica.Wehavealsoa
6、udited,inaccordancewiththestandardsofthePublicCompanyAccountingOversightBoard(UnitedStates),theeffectivenessoftheCompany’sinternalcontroloverfinancialreportingasofJune30,2005,basedonthecriteriaestablishedinInternalControl–IntegratedFrameworkissuedbytheCommitteeofSponsoringOrganizatio
7、nsoftheTreadwayCommission,andourreportdatedAugustXX,2005expressedanunqualifiedopiniononmanagement’sassessmentoftheeffectivenessoftheCompany’sinternalcontroloverfinancialreportingandanunqualifiedopinionontheeffectivenessoftheCompany’sinternalcontroloverfinancialreporting.[XXXCPA]LLP[C
8、ity,State]Au
