审计报告翻译应用非常广泛,需求量也比较大,审计报告翻译的好坏,直接影响到注册会计师的工作质量,所以要翻译此类文件,一定要专业翻译企业,新语丝4118COM云顶集团专业翻译十四年,一定是您最佳的选择,如果您有这方面的需求,可以随时与大家在线客服人员联系。
XXXX企业:
大家审计了后附的XXXX企业(以下简称XXXX企业)2003年12 月31日资产负债表、2003年度利润表和现金流量表。这些会计报表的编制是华电工程企业管应当局的责任,大家的责任是在实施审计工作的基础上对这些会计报表发表意见。
大家按照中国注册会计师独立审计准则计划和实施审计工作,以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支撑会计报表金额和披露的证据,评价管应当局在编制会计报表时采用的会计政策和作出的重大会计估计,以及评价会计报表的整体反映。大家相信,大家的审计工作为发表意见提供了合理的基础。
大家认为,上述会计报表符合国家颁布的《企业会计准则》和《工业企业会计制度》的规定,在所有重大方面公允反映了贵企业2003年12 月31日的财务状况和2003年度的经营成果及现金流量。
Audit Report
XXXX Co., Ltd.:
We have audited the balance sheet of XXXX Co., Ltd. (hereinafter referred to as “XXXX Company”) as of December 31, 2003 and the income statement and cash flow statement in the period then ended. It is the responsibility of the management of XXXX Company to prepare these financial statements. Our responsibility is to express an opinion on these financial statements on the basis of conducting the audit procedure.
We planned and performed our audit in accordance with the Independent Auditing Standards of Chinese Certified Public Accountants to give reasonable assurance as to whether the financial statements are free from material misstatements. Our audit work included examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements, an assessment of the accounting policies adopted and significant estimates made by the management in the preparation of the financial statements, and an assessment of the overall presentation of the financial
statements. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material aspects, the financial position of the Company as of December 31, 2003 and the results of the operations and cash flows ended thereof, in conformity with stipulations in Accounting Standards for Enterprises and Accounting System for Industrial Enterprises promulgated by the state.
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