審計報告
審計報告是指注冊會計師根據中國注冊會計師審計準則的規定，在實施審計工作的基礎上對被審計單位財務報表發表審計意見的書面文件。
審計報告一般含有審計報告、資產負債表、利潤表、現金流量表、會計報表附注。（Audit Report、Balance Sheet、Income Statement、Cash Flow Statement、Explanatory Note to the Accounting Statement）
審計翻譯樣本
Audit Report
HCCPA (2010) No. 140
All shareholders of ***.
We have audited the accompanying financial statements of ***, which comprise the balance sheet as at December 31, 2009, and the income statement, cash flow statement for the year then ended, and other explanatory notes to the financial statements.
I. Management’s Responsibility for the Financial Statements
Management of ***. is responsible for the preparation of these financial statements in accordance with the Accounting Standards for Business Enterprises and Accounting Systems for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; (3) making accounting estimates that are reasonable in the circumstances.
II. Certified Public Accountant’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Auditing Standards for CPAs of China. These standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statements. The procedures selected depend on the certified public accountant’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity’s preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
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