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金融英语考试财会英语:审计报告

 致XX公司股东

  (在XX注册成立的股份有限公司)

  本审计师(以下简称「我们」)已完成审核刊于第58页至第108页根据香港公认会计原则编制的财务报表。

  董事及审计师各自的责任

  贵公司的董事负责编制真实与公平的财务报表。在编制该等真实与公平的财务报表时,董事必须选取并贯彻采用合适的会计政策。我们的责任乃根据我们审核工作的结果,对该等财务报表作出独立意见,并仅向贵公司全体股东报告我们的结论,及不作其它用途。我们并不就本报告的内容向任何其它人士负上责任或承担法律责任。

  意见的基础

  我们乃按香港会计师公会所颁布的审计准则进行审核工作。审核范围包括以抽查方式查核与财务报表所载数额及披露事项有关的凭证,亦包括评估董事于编制该等财务报表时所作的重大估计及判断、所厘定的会计政策是否适合贵公司的具体情况以及有否贯彻应用并充分披露该等会计政策。

  我们于策划及进行审核工作时,均以取得一切我们认为必须的数据及解释,致使我们获得充分的凭证,从而就该等财务报表是否存有重大的错误陈述,作合理的确定。在作出意见时,我们亦已衡量该等财务报表所披露的数据在整体上是否足够。我们相信,我们的审核工作已为下列意见建立合理的基础。

  意见

  我们认为,该等财务报表均真实及公平地反映贵公司于XX年XX月XX日的财务状况,及贵公司由XX年X月X日(公司成立日)至XX年XX月XX日止会计期间的利润及现金流动状况,并根据香港公司条例的披露要求而妥为编制。

  To the members

  XX Company Limited

  (a joint stock company incorporated in the XX with limited liability)

  We have audited the financial statements on pages 58 to 108 which have been prepared in accordance with accounting principles generally accepted in Hong Kong.

  RESPECTIVE RESPONSIBILITIES OF DIRECTORS AUDITORS

  The Company's directors are responsible for the preparation of financial statements which give a true fair view. In preparing financial statements which give a true fair view it is fundamental that appropriate accounting policies are selected applied consistently. It is our responsibility to form an independent opinion, based on our audit, on those financial statements to report our opinion solely to you, as a body, for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.

  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 an examination, on a test basis, of evidence relevant to the amounts disclosures in the financial statements. It also includes an assessment of the significant estimates judgments made by the directors in the preparation of the financial statements, of whether the accounting policies are appropriate to the Company's circumstances, consistently applied adequately disclosed.

  We planned performed our audit so as to obtain all the information 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.

  OPINION

  In our opinion the financial statements give a true fair view of the state of affairs of the Company as at XX of the profit cash flows of the Company for the period from XX (date of incorporation of the Company) to XX have been properly prepared in accordance with the disclosure requirements of the Hong Kong Companies Ordinance



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