审计报告英文版全.docx
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审计报告英文版全.docx
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审计报告英文版全
审计报告英文版(全)
AUDITOR’SREPORT
YueHuaShen/YanZi(2014)No.0002
020*********
Toallshareholdersof******Co.,Ltd:
Wehaveauditedtheaccompanyingfinancialstatementsof******Co.,Ltd(“YourCompany”),whichcomprisethebalancesheetasof31December2013,theincomestatement,statementofchangesinowner'sequityandcashflowstatementfortheyearthenended,andnotestothefinancialstatements.
I.Management’sresponsibilityforthefinancialstatements
ManagementofyourCompanyisresponsibleforthepreparationandfairpresentationoffinancialstatements.Thisresponsibilityincludes:
(1)inaccordancewiththeAccountingStandardsforBusinessEnterprisesanditsrelevantprovisions,preparingthefinancialstatementsandreflectingfairpresentation;
(2)designing,implementingandmaintainingthenecessaryinternalcontrolinordertofreefinancialstatementsfrommaterialmisstatement,whetherduetofraudorerror.
II.Auditors'responsibility
Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.
Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditors'judgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsidertheinternalcontrolrelevanttothepreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.
Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.
III.Opinion
Inouropinion,thefinancialstatementsofyourCompanyhavebeenpreparedinaccordancewiththeAccountingStandardsforBusinessEnterpriseanditsrelevantprovisionsinallmaterialrespect,andpresentfairlythefinancialpositionofyourCompanyasof31December2013,andtheresultsofitsoperationsandcashflowsfortheyearthenended.
GuangdongHuaxinAccountingFirm(generalpartner)
Guangdong,China
ChineseCertifiedPublicAccountant:
ChineseCertifiedPublicAccountant:
January3,2014
BALANCESHEET
ASOF31DECEMBER2013Unit:
RMBYuan
Company:
******Co.,Ltd
Asset
Endingbalance
BeginningBalance
Liabilitiesandallparties’equity(orshareholders'equity)
Endingbalance
BeginningBalance
CurrentAssets:
Currentliabilities:
Monetaryfunds
Short-termborrowings
Transactionfinancialasset
Transactionfinancialliabilities
Notesreceivable
Notespayable
Accountreceivable
Accountpayable
Accountpaidinadvance
Accountreceivedinadvance
Interestreceivable
Employee’scompensationpayable
Dividendreceivable
Taxpayable
Otheraccountreceivable
Interestpayable
Inventories
Dividendpayable
Non-currentassetsduewithin1year
Otheraccountpayable
Othercurrentassets
-
-
Non-currentliabilitiesduewithin1year
Totalcurrentassets
-
Othercurrentliabilities
Non-currentassets:
Totalcurrentliabilities
-
Availableforsalefinancialassets
Non-currentliabilities:
Maturityinvestments
Long-termborrowings
Long-termaccountreceivables
Bondspayable
Long-termequityinvestment
Long-termaccountpayable
Investingproperty
Specialpayables
Fixedasset
Accruedliabilities
Projectinconstruction
Deferredtaxliabilities
Engineeringmaterial
Othernon-currentliabilities
Fixedassetdisposal
Totalnon-currentliabilities
-
-
Productionbiologicalassets
Totalliabilities
-
Oilandgasassets
Owner’sequity(orshareholders’equity)
Intangibleassets
Paid-incapital(orsharecapital)
Developmentexpense
Capitalsurplus
-
Goodwill
Less:
TreasuryStock
Long-termexpensetobeapportioned
Earnedsurplus
Deferredtaxassets
Retainedearnings
-
Othernon-currentassets
Totalowner’sequity(orshareholders’equity)
-
Totalnon-currentassets
-
Totalassets
-
Totalliab
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