审计报告范例5——拒绝表示意见（中英文对照）

2007年6月18日 10:44:50

EXAMPLE 4——DISCLAIMER OF OPINION

    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. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently.

It is our responsibility to form an independent opinion, based on our audit, on those 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. Except that the scope of our work was limited as explained below.

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. However, the evidence available to us was limited because we were initially appointed auditors on (date) which was subsequent to the end of the company’s financial year. In consequence we were unable to carry out auditing procedures necessary to obtain adequate assurance regarding the quantities and condition of stock and work in progress, appearing in the balance sheet at $X. there were no other satisfactory audit procedures that we could adopt to obtain sufficient evidence regarding the existence of stocks and work in progress. Any adjustment to the figure may have a consequential significant effect on the profit[loss] for the year and net assets at 31 December 19…

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: Disclaimer on view given by financial statements

Because of the significance of the possible effect of the limitation in evidence available to us, we are unable to form an opinion as to whether the financial statements give a true and fair view of the state of the company’s affairs as at 31 December 19..or of its profit[loss] and cash flows for the year then ended and as to whether the financial statements have been properly prepared in accordance with the Companies Ordinance.

In respect alone of the limitation on our work relating to stocks and work in progress:

We have not obtain 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

审计报告范例5——拒绝表示意见（中英文对照）

审计师的报告

    致XYZ公司的股东

  （承担有限责任的香港股份公司）

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

除我们的工作范围受到了如下文所述的限制外，我们的审计是依据香港会计师公告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。然而，我们可能得到的证据受到了限制，因为我们初次接受委托担任审计师是在公司会计年度之后。结果是我们不能实施必要的审计程序以获得足够的确保关于存货和在产品在资产负债表上列示的$X的数量和状况。没有其他我们能采用的、令人满意的审计程序，可以获得关于存货和在产品是否存在的充分证据。任何对该数字的调整可能对当年的损益和19××年12月31日净资产的状况会产生重要的影响。

在形成审计意见时，我们也评价了财务报表的信息披露的充分性。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。

           有保留意见：拒绝对财务报表是否给出真实、公允观念表示意见

由于我们所能取得的证据收到限制，可能产生重大影响使我们对公司财务报表是否真实、公允地反映19××年12月31日的财务状况、当年利润（亏损）和现金流量情况以及财务报表是否依据公司法正确编制不能形成意见。

关于我们在对存货和在产品进行审计的工作中受到的限制：

我们没有获得为了达到审计目的而必需的所有的信息资料和说明；

我们不能确定公司是否保持了恰当的帐薄记录。

ABC公司

注册会计师

日期                            地址