审计报告范例6——否定意见

2007年6月18日 11:27:39

EXAMPLE 6——ADVERSE 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. 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: Adverse opinion

As more fully explained in note .. no provision has made for losses expected to arise on certain long-term contracts currently in progress, as the directors consider that such losses should be off-set against amounts recoverable on other long-term contracts. In our opinion, provision should be made for foreseeable losses on individual contracts as required by HKSA Statement 2.103 “Stocks and work in progress”. If losses had been so recognized the effect would have been to reduce the profit before taxation for the year and the long-term contract work in progress at 31 December 19.. by $X.

In view of the effect of the failure to provide for the losses referred to above, in our opinion the financial statements do not give a true and fair view of the state of the company’s affairs as at 31 December 19.. and of its profit[loss] for the year then ended and have not been properly prepared in accordance with the Companies Ordinance. In our opinion, the financial statements give a true and fair view, in all material respects, of the company’s cash flows for the year ended t 31 December 19…

ABC & Co

Certified public Accountants

Date                               Address

审计报告范例6——否定意见

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。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：否定意见

如注释中所述，对目前正进行的长期合作项目中，对可能的损失没提准备金，这一点，董事会已考虑，这些损失应该以长期合约中可以补偿的数额相抵。我们的意见，应该按照香港会计师公会发布的2.103“存货和在产品”公告的要求对个别项目可预知的损失预投（充分）准备。损失一经确认，结果将会使当年税前利润和12月31日的长期合约在建工程减少$X。

鉴于对上述提到的损失造成的影响没有提准备，我们认为，财务报告中没有真实公允反映19××年12月31日公司财务状况以及当年利润（亏损）情况，并且没有按照公司法正确编制财务报表。我们认为，公司财务报表在所有重大方面公允反映了19××年12月31日的年度现金流量。

ABC公司

注册会计师

日期                            地址