审计报告范例4（中英文对照） 文章浏览次数：
审计报告范例4（中英文对照）
2007年6月18日 9:31:31
来源：高级审计实务
EXAMPLE7——LIMITATION ON THE AUDITORS’ WORK
AUDITORS’REPORT
TO THE SHAREHOLDERS OF XYZ LIMITED
(incorporated in HONG KONG with limited liability)
We have audit the financial statements on pages…to…which have been prepared in accordance with accounting principles generally accepted in HONG KONG.
Respective responsibilities of directors and auditors
The Companies Ordinance requires the directors to prepare financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently, statements and to report our opinion to you.
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 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 judgments made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the company’s circumstances, consistently applied and adequately disclosed.
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.
Qualified opinion arising from limitation of audit scope
Except for any adjustments that might have been found to be necessary had we been able to obtain sufficient evidence concerning cash sales, in our opinion the financial statements give a true and fair view, in all material respects, of the state of the company’s affairs as at 31 December 19..and of its profit[loss] and cash flows for the year then ended and have been properly prepared in accordance with the Companies Ordinance.
In respect alone of the limitation on our work relating to cash sales:
We have not obtained all the information and explanations that we considered necessary for the purpose of our audit; and
We were unable to determine whether proper books of account had been kept.
ABC & Co
Certified public Accountants
Date Address
范例7——审计师的工作受到到限制
审计师的报告
致XYZ公司的股东
（香港注册有限责任公司）
我们审计了…页至…页的财务报告该财务报告的编制符合香港公认会计原则。
董事会和审计师各自的责任
公司法要求董事会编制的财务报告表达真是公允的意见。真是公允编制财务报告要选择恰当的会计政策，并以一贯性原则为基础。
经过我们的审计，对那些报表形成一个独立的审计意见，并将审计意见报告给您是我们的职责。
意见的基础
我们实施的审计是一句香港会计师公会发布的审计准则公告进行的。一个审计应包括以测试为基础的，对财务报告的数据和披露的有关证据的检查；它也包括对董事会在编制财务报表时做出的重要估计和判断进行的评估；还应包括是否针对公司状况采用了恰当的会计政策并一贯应用，以及解释是否充分的评价。
我们计划并实施我们的审计工作，以获得所有我们认为必要的信息资料和说明，这些资料和说明为我们合理确信财务报表避免重大错报提供了充分恰当的证据。在形成审计意见时，我们也评价了财务报表信息披露的充分性。我们相信，我们的审计为我们的审计意见提供了合理的基础。
审计范围收到限制导致的保留意见
除了假如我们能够获得关于现金销售的充分的证据，我们可能认为有必要调整之外，我们认为，财务报表在所有重大方面真是公允的反映了公司和集团19××年12月31日公司财务状况，以及集团当年的利润（亏损）、现金流量情况，并依据公司法正确变质了财务报表。
关于在我们工作中的现金销售方面受到限制：
我们没有获得为达到我们审计目的所需要的所有必要的信息资料和说明；
我们不能确定帐薄是否完整保存和记录。
ABC公司
注册会计师
日期 地址
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