审计报告标准无保留意见.docxVIP

审计报告标准无保 留意见 审计报告 Auditors Report 德信()审字第XXXXX号 De Xin ( ) Audit No. XXXXXXXX ABC股份有限公司全体股东： To the shareholders of ABC Co., Ltd. (the “ Company” ): 我们审计了后附的 ABC股份有限公司(以下简称 贵公司”及其子 公司和合营企业(以下统称 贵集团”财务报表，包括12月31日的 合并及母公司资产负债表、 的合并及母公司利润及利润分配表、 股东权益增减变动表和现金流量表以及财务报表附注。 We have audited the accompanying consolidated balance sheet of A BC (the “ Company” ) and its subsidiaries (collectively referred to as t he “ Group ” ) as of 31st December and the related consolidated inco me statement, consolidated statement of changes in equity and cons olidated cash flow statement for the year then ended, and a summar y of significant accounting policies and other explanatory notes. 一、管理层对财务报表的责任 按照企业会计准则和〈〈企业会计制度》的规定编制财务报表是贵 公司管理层的责任。这种责任包括： (1)设计、实施和维护与财务 报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误 而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合 理的会计估计。 Management s Responsibility for the Financial Statements The management is responsible for the preparation and fair present ation of these financial statements in accordance with the Accountin g Standards for Business Enterprises and China Accounting System fo r Business Enterprises. This responsibility includes: (i) designing, impl ementing and maintaining internal control relevant to the preparati on and fair presentation of financial statements that are free from m aterial misstatement, whether due to fraud or error; (ii) selecting an d applying appropriate accounting policies; and (iii) making accounti ng estimates that are reasonable in the circumstances. 二、注册会计师的责任 我们的责任是在实施审计工作的基础上对财务报表发表审计意 见。我们按照中国注册会计师审计准则的规定执行了审计工作。 中国注册会计师审计准则要求我们遵守职业道德规范，计划和实 施审计工作以对财务报表是否不存在重大错报获取合理保证。 Auditor s Responsibility Our responsibility is to express an opinion on these financial stateme nts based on our audit. We conducted our audit in accordance with t he Standards on Auditing for Certified Public Accountants. Those sta ndards require that we comply with ethical requirements and plan a nd perform the audit to obtain reasonable assurance whether the fin ancial stateme