英文版审计报告格式_无法表示意见

以下是无法表示意见审计报告英文范本

Following is an example of an audit report containing an disclaimer opinion

审计报告

Auditors’Report

中信(2008)审字第 XXXXX 号
Zhong Xin (2008) Audit No. XXXXXXXX

ABC股份有限公司全体股东:
To the shareholders of ABC Co., Ltd. (the “Company”):

我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括2006年12月31日的合并及母公司资产负债表、2006年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任
按照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任包括：(1) 设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2) 选择和运用恰当的会计政策；(3) 作出合理的会计估计。

1. Management’s Responsibility for the Financial Statements
The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.

二、导致无法表示意见的事项

经审计,如会计报表附注XX所述,贵公司原材料采购和产品销售绝大部分来自关联方交易.但因受管理工作的限制,我们无法对这些交易执行必要的审计程序,因此我们无法对这些交易的公允性和合理性做出结论.

2、the event which caused disclaimer opinion
According to our examination, most of the inventory purchases and product sales of the Company are, as disclosed in the accompanying Note XX, transactions between related parties. However, we were unable, as a result of the limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasonable.

三、审计意见
我们认为，由于上述事项可能产生的影响非常重大和广泛,我们无法对贵公司财务报表发现意见。

3. Opinion
due to the material and widely impact of the matters mentioned above, we cann't give a view of the financial statements of the Company.
 
中信会计师事务所                                         中国注册会计师    
中国    北京                                                        XXXXX    XXXXXX
Zhong Xin                                                    Certified Public countants
  Zhengzhou   P.R.China                                   Registered in P. R.China

                                                                                                               29th March 2008