审计报告范例8（中英文对照）

2007年6月18日 14:32:53

 来源：高级审计实务

EXAMPLE 8——DISAGREEMENT ARISING FROM OMISSION OF A PRIMARY STATEMENT REQUIRED BY A CCOUNTING STANDARDS

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 arising from omission of cash flow statement

As explained in note.. the financial statements do not contain a cash flow statement as required by HKSA Statement 2.115 “Cash flow statements”. The increase[decrease] in cash and cash equivalents for the year ended 31 December 19..amounted to $X and in our opinion information about the company’s cash flows is necessary for a proper understanding of the company’s state of affairs and profit[loss].

Except for the failure to provide information about the company’s cash flows, 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] for the year then ended and have been properly prepared in accordance with the Companies Ordinance.

ABC & Co

Certified public Accountants

Date                               Address

审计报告范例8——不同意客户遗漏会计准则要求做出的一张主要报表

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表，除下文提出的以外，这些报表是依据了香港公认会计原则编制的。

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。真实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。

由于现金流量表的遗漏导致保留意见

如附注中所述，财务报表没有包括香港会计师公会2.115“现金流量表”公告所要求的一个现金流量表。现金和现金有价证券至19××年12月31日的当年总额增加（减少）$X。我们认为，关于现金流量的信息对正确理解、公司财务和损益情况是必要的。

我们的意见，除去没有提供的有关公司现金流量情况，财务报表在所有重大方面，真实公允地反映了公司和集团19××年12月31日的财务状况，以及集团当年的利润（亏损），并依据公司法正确编制了财务报表。

ABC公司

注册会计师

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