中英文審計(jì)報(bào)告-五種審計(jì)意見

1、審計(jì)報(bào)告-標(biāo)準(zhǔn)無保留意見 Auditors Report安明(2007)審字第 XXXXX 號(hào)An Ming (2007) Audit No. XXXXXXXXABC股份有限公司全體股東:To the shareholders of ABC Co., Ltd. (the “Company”):我們審計(jì)了后附的ABC股份有限公司(以下簡稱“貴公司”)及其子公司和合營企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財(cái)務(wù)報(bào)表，包括2006年12月31日的合并及母公司資產(chǎn)負(fù)債表、2006年度的合并及母公司利潤及利潤分配表、股東權(quán)益增減變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。We have audited the ac

2、companying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended

3、, and a summary of significant accounting policies and other explanatory notes. 一、管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。這種責(zé)任包括：(1) 設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)；(2) 選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；(3) 作出合理的會(huì)計(jì)估計(jì)。1. Managements Responsibility for the Financial Statements The management is respo

4、nsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevan

5、t to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances. 二、注冊(cè)會(huì)計(jì)師的責(zé)任我們的責(zé)任是在實(shí)施

6、審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們按照中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。 2. Auditors ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certif

7、ied Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. 審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。

8、在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including

9、 the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation and fair presentation of the financial statements in order to design audit pr

10、ocedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by manageme

11、nt, as well as evaluating the overall presentation of the financial statements.   我們相信，我們獲取的審計(jì)證據(jù)是充分的、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)。We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 三、審計(jì)意見 我們認(rèn)為，上述財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制，在所有重大方面

12、公允反映了貴集團(tuán)和貴公司2006年12月31日的財(cái)務(wù)狀況以及2006年度的經(jīng)營成果和現(xiàn)金流量。3. Opinion In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance wit

13、h the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.安明會(huì)計(jì)師事務(wù)所                               &

14、#160;         中國注冊(cè)會(huì)計(jì)師     中國    北京                                

15、0;                        XXXXX    XXXXXXAn Ming                     &

16、#160;                               Certified Public countantsBeijing   P.R.China          

17、0;                        Registered in P. R.Chinaa                      &#

18、160;                                                 &#

19、160;                                      29th March 2007審計(jì)報(bào)告-無保留意見帶說明段Auditors Report安明(2007)審字第 XXXXX 號(hào)An Mi

20、ng (2007) Audit No. XXXXXXXXABC股份有限公司全體股東:To the shareholders of ABC Co., Ltd. (the “Company”):我們審計(jì)了后附的ABC股份有限公司(以下簡稱“貴公司”)及其子公司和合營企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財(cái)務(wù)報(bào)表，包括2006年12月31日的合并及母公司資產(chǎn)負(fù)債表、2006年度的合并及母公司利潤及利潤分配表、股東權(quán)益增減變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。We have audited the accompanying consolidated balance sheet of ABC (the “Compan

21、y”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and ot

22、her explanatory notes. 一、管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。這種責(zé)任包括：(1) 設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)；(2) 選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；(3) 作出合理的會(huì)計(jì)估計(jì)。1. Managements Responsibility for the Financial Statements The management is responsible for the preparation and fair presentation of these

23、 financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial s

24、tatements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances. 二、注冊(cè)會(huì)計(jì)師的責(zé)任我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們按照中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則

25、要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。 2. Auditors ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we c

26、omply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. 審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見

27、。審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of

28、the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but n

29、ot for the purpose of expressing an opinion on the effectiveness of the entitys internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the

30、 financial statements.   我們相信，我們獲取的審計(jì)證據(jù)是充分的、適當(dāng)?shù)模瑸榘l(fā)表審計(jì)意見提供了基礎(chǔ)。We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 三、審計(jì)意見 我們認(rèn)為，上述財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制，在所有重大方面公允反映了貴集團(tuán)和貴公司2006年12月31日的財(cái)務(wù)狀況以及2006年度的經(jīng)營成果和現(xiàn)金流量。3. Opinion

31、 In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and C

32、hina Accounting System for Business Enterprises.審計(jì)中我們注意到:由于2007年元月以來證券市場巨幅下跌,貴公司持有的短期股票投資若在3月10日出售,將會(huì)產(chǎn)生570萬元的投資損失.In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 2007, an investment loss totaling RMB5 700 000 would be

33、 incurred if the short-term equity securities held by your Company were sold out on March 10 安明會(huì)計(jì)師事務(wù)所                                &#

34、160;        中國注冊(cè)會(huì)計(jì)師     中國    北京                                  

35、;                       XXXXX    XXXXXXAn Ming                      &#

36、160;                              Certified Public countants   Beijing   P.R.China         

37、0;                         Registered in P. R.China                     

38、60;                                                 

39、60;                                       29th March 2007審計(jì)報(bào)告-保留意見 Auditors Report安明(2007)審字第 XXXXX 號(hào)An M

40、ing (2007) Audit No. XXXXXXXXABC股份有限公司全體股東:To the shareholders of ABC Co., Ltd. (the “Company”):我們審計(jì)了后附的ABC股份有限公司(以下簡稱“貴公司”)及其子公司和合營企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財(cái)務(wù)報(bào)表，包括2006年12月31日的合并及母公司資產(chǎn)負(fù)債表、2006年度的合并及母公司利潤及利潤分配表、股東權(quán)益增減變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。We have audited the accompanying consolidated balance sheet of ABC (the “Compa

41、ny”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and o

42、ther explanatory notes. 一、管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。這種責(zé)任包括：(1) 設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)；(2) 選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；(3) 作出合理的會(huì)計(jì)估計(jì)。1. Managements Responsibility for the Financial Statements The management is responsible for the preparation and fair presentation of thes

43、e financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial

44、statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances. 二、注冊(cè)會(huì)計(jì)師的責(zé)任我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們按照中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)

45、則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。 2. Auditors ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we

46、comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. 審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意

47、見。審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of

48、 the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but

49、not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of th

50、e financial statements.   我們相信，我們獲取的審計(jì)證據(jù)是充分的、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)。We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 三、導(dǎo)致保留意見的事項(xiàng)貴公司應(yīng)收賬款期末余額為30,000,000元，占期末資產(chǎn)總額的20%。由于貴公司未能提供債務(wù)人地址,我們無法執(zhí)行函證程序,也無法通過其他審計(jì)程序以獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)。3、the

51、event which caused qualified opinion  The balance of accounts receivable of the Company is 30,000,000.00RMB at December 31, 2006. 20% of total assets, we cant make confirmation and implement other audit procedures to obtain sufficient and appropriate audit evidence because the Company didnt pro

52、vide debtors addresses.四、審計(jì)意見 我們認(rèn)為，除前段所述事項(xiàng)可能產(chǎn)生的影響外，上述財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制，在所有重大方面公允反映了貴集團(tuán)和貴公司2006年12月31日的財(cái)務(wù)狀況以及2006年度的經(jīng)營成果和現(xiàn)金流量。4. Opinion In our opinion, except for the possible effects  caused by no making confirmation the last paragraph presented, the financial statements give a true a

53、nd fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. 安

54、明會(huì)計(jì)師事務(wù)所                                         中國注冊(cè)會(huì)計(jì)師     中國    北京&#

55、160;                                                  &

56、#160;     XXXXX    XXXXXXAn Ming                                       

57、;              Certified Public countants   Beijing   P.R.China                          &

58、#160;        Registered in P. R.China                                      

59、                                                  

60、                       29th March 2007審計(jì)報(bào)告-否定意見Auditors Report安明(2007)審字第 XXXXX 號(hào)An Ming (2007) Audit No. XXXXXXXXABC股份有限公司全體股東:To the shareholders of ABC Co., Ltd. (the “Company”):我們審計(jì)

61、了后附的ABC股份有限公司(以下簡稱“貴公司”)及其子公司和合營企業(yè)(以下統(tǒng)稱“貴集團(tuán)”)財(cái)務(wù)報(bào)表，包括2006年12月31日的合并及母公司資產(chǎn)負(fù)債表、2006年度的合并及母公司利潤及利潤分配表、股東權(quán)益增減變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。We have audited the accompanying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 2006 and the

62、 related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes. 一、管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任。這種責(zé)任包括：(1) 設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)

63、的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)；(2) 選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；(3) 作出合理的會(huì)計(jì)估計(jì)。1. Managements Responsibility for the Financial Statements The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and Chin

64、a Accounting System for Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting a

65、nd applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances. 二、注冊(cè)會(huì)計(jì)師的責(zé)任我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們按照中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。 2. Auditors ResponsibilityOur responsibility is to exp

66、ress an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance wheth

67、er the financial statements are free from material misstatement. 審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。An audit involves performing procedures to obtain

68、audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the audi

69、tor considers internal control relevant to the entitys preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. A

70、n audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.   我們相信，我們獲取的審計(jì)證據(jù)是充分的、適當(dāng)?shù)模瑸榘l(fā)表審計(jì)意見提供了基礎(chǔ)。We believe that the audit ev

71、idence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 三、導(dǎo)致否定意見的事項(xiàng)貴公司存貨期末計(jì)價(jià)方法(見注釋XX)和固定資產(chǎn)計(jì)價(jià)方法(見注釋XX)未采用歷史成本原則。該等違反會(huì)計(jì)準(zhǔn)則事項(xiàng)造成存貨期末余額減少XX元,同時(shí)固定資產(chǎn)賬面原值增加XX元,以對(duì)本期收入確認(rèn)的真實(shí)性產(chǎn)生重大影響.3、the event which caused adverse opinion  The inventory costing method as in Not

72、e XX and the valuation method for fixed assets as in Note XX do not follow the historical cost principle. This departure from the accounting standards has caused a RMBY XX decrease in the inventory value as well as a RMBY XX increase in the original value of fixed assets, which has a material impact

73、 on the correctness of the income determination.四、審計(jì)意見 我們認(rèn)為，由于受到前段所述事項(xiàng)的重大影響，上述財(cái)務(wù)報(bào)表沒有按照企業(yè)會(huì)計(jì)準(zhǔn)則和企業(yè)會(huì)計(jì)制度的規(guī)定編制，未能在在所有重大方面公允反映了貴集團(tuán)和貴公司2006年12月31日的財(cái)務(wù)狀況以及2006年度的經(jīng)營成果和現(xiàn)金流量。4. Opinion In our opinion, due to the material impact of the matters mentioned above, the financial statements doesn't give a true and

74、 fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. 安明會(huì)

75、計(jì)師事務(wù)所                                         中國注冊(cè)會(huì)計(jì)師     中國    北京

76、0;                                                 

77、60;     XXXXX    XXXXXXAn Ming                                                     Certified Public countants   Beijing   P.R.China