作者：快幫云dzjkx.cn

致xx公司股東（在xx注冊成立的股份有限公司）

本審計(jì)師（以下簡稱「我們」）已完成審核刊于第58頁至第108頁根據(jù)香港公認(rèn)會計(jì)原則編制的財(cái)務(wù)報(bào)表。                           

董事及審計(jì)師各自的責(zé)任

貴公司的董事負(fù)責(zé)編制真實(shí)與公平的財(cái)務(wù)報(bào)表。在編制該等真實(shí)與公平的財(cái)務(wù)報(bào)表時(shí)，董事必須選取并貫徹采用合適的會計(jì)政策。我們的責(zé)任乃根據(jù)我們審核工作的結(jié)果，對該等財(cái)務(wù)報(bào)表作出獨(dú)立意見，并僅向貴公司全體股東報(bào)告我們的結(jié)論，及不作其它用途。我們并 不就本報(bào)告的內(nèi)容向任何其它人士負(fù)上責(zé)任或承擔(dān)法律責(zé)任。

意見的基礎(chǔ) 

 我們乃按香港會計(jì)師公會所頒布的審計(jì)準(zhǔn)則進(jìn)行審核工作。審核范圍包括以抽查方式查核與財(cái)務(wù)報(bào)表所載數(shù)額及披露事項(xiàng)有關(guān)的憑證，亦包括評估董事于編制該等財(cái)務(wù)報(bào)表時(shí)所作的重大估計(jì)及判斷、所厘定的會計(jì)政策是否適合貴公司的具體情況以及有否貫徹應(yīng)用并充分披露該等會計(jì)政策。

我們于策劃及進(jìn)行審核工作時(shí)，均以取得一切我們認(rèn)為必須的數(shù)據(jù)及解釋，致使我們獲得充分的憑證，從而就該等財(cái)務(wù)報(bào)表是否存有重大的錯(cuò)誤陳述，作合理的確定。在作出意見時(shí)，我們亦已衡量該等財(cái)務(wù)報(bào)表所披露的數(shù)據(jù)在整體上是否足夠。我們相信，我們的審核工 作已為下列意見建立合理的基礎(chǔ)。

 意見

我們認(rèn)為，該等財(cái)務(wù)報(bào)表均真實(shí)及公平地反映貴公司于xx年xx月xx日的財(cái)務(wù)狀況，及貴公司由xx年x月x日（公司成立日）至xx年xx月xx日止會計(jì)期間的利潤及現(xiàn)金流動(dòng)狀 況，并根據(jù)香港公司條例的披露要求而妥為編制。                                               

 to the members 

we have audited the financial statements on pages 58 to 108 which have been prepared in accordance with accounting principles generally accepted in hong kong.    respective responsibilities of directors and auditors                                     

 independent opinion, based on our audit, on those financial statements and to report our opinion solely to you, as a body, and for no other purpose. we do not assume responsibility towards or accept liability to any other person for the contents of this report. 

basis of opinion

 we conducted our audit in accordance with statements of auditing standards issued by the hong kong society of accountants. an audit includes an examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.  it also includes an assessment of the significant estimates and

we planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. in forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. we believe  that our audit provides a reasonable basis for our opinion.                   

opinion

in our opinion the financial statements give a true and fair view of the state

標(biāo)準(zhǔn)審計(jì)報(bào)告的參考格式

example of standard auditor’s report

審 計(jì) 報(bào) 告  

auditor’s report

 abc股份有限公司全體股東：

我們審計(jì)了后附的abc股份有限公司（以下簡稱abc公司）財(cái)務(wù)報(bào)表，包括20×1年12月31日的資產(chǎn)負(fù)債表，20×1年度的利潤表、股東權(quán)益變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。

 一、管理層對財(cái)務(wù)報(bào)表的責(zé)任 

 management’s responsibility for the financial statements

按照企業(yè)會計(jì)準(zhǔn)則和《××?xí)?jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是abc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?jì)政策；

（3）作出合理的會計(jì)估計(jì)。

management is responsible 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: (a) 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; (b) selecting and applying appropriate accounting policies; and (c) making accounting estimates  that are reasonable in the circumstances.               

 二、香港注冊會計(jì)師的責(zé)任

auditor’s responsibility

我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們按照中國注冊會計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。中國注冊會計(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)工作以對財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。     

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)程序取決于注冊會計(jì)師的判斷，包括對由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評估。在進(jìn)行風(fēng)險(xiǎn)評估時(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，但目的并非對內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評價(jià)管理層選用會計(jì)政策的恰當(dāng)性 和作出會計(jì)估計(jì)的合理性，以及評價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。

an audit involves performing audit procedures to obtain audit evidence about the 

 amounts and disclosures in the financial statements. the procedures selected depend on the auditor’s 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, we considers internal control relevant to the entity’s 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 entity’s 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 financial statements. 

我們相信，我們獲取的審計(jì)證據(jù)是充分、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opinion

我們認(rèn)為，abc公司財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會計(jì)準(zhǔn)則和《××?xí)?jì)制度》的規(guī)定編制，在所有重大方面公允反映了abc公司20×1年12月31日的財(cái)務(wù)狀況以及20×1年度的經(jīng)營成果和現(xiàn)金流量。

××?xí)?jì)師事務(wù)所

中國注冊會計(jì)師：××chinese certified public countants×× 

（蓋章）            （簽名并蓋章）

中國注冊會計(jì)師：××chinese certified public countants×× 

（簽名并蓋章）

中國××市

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