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审计报告样本
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、注册会计师的责任
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
2. Auditor’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 Standards
on Auditing for Certified Public Accountants. Those
standards require that we comply with ethical
requirements and plan and perform the audit to
obtain reasonable assurance whether the financial
statements are free from material misstatement.
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
An audit involves performing procedures to obtain
audit evidence about the amounts and disclosures in
the financial statements. The procedures selected
depend on the auditor’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, the auditor
considers internal control relevant to the
entity’s preparation and fair presentation 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
the reasonableness of accounting estimates made by
management, as well as evaluating the overall
presentation of the financial statements.
我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。
We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a
basis for our audit opinion.
三、审计意见
我们认为，上述财务报表已经按照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公允反映了贵集团和贵公司2006年12月31日的财务状况以及2006年度的经营成果和现金流量。
3. Opinion
In our opinion, the financial statements give a
true and fair view of the financial position of the
Company and of the Group as of 31 December 2006, and
of its financial performance and its cash flows for
the year then ended in accordance with the
Accounting Standards for Business Enterprises and
China Accounting System for Business Enterprises.
翻译强项
陪同口译、现场翻译、同声传译、新闻发布翻译、新闻发布口译、商务谈判翻译、商务谈判口译、大中型会议翻译、大中型会议口译。
中文翻译英语、中文翻译日文、中文翻译韩文、中文翻译德文、中文翻译法文、英文翻译中文，日文翻译中文，韩文翻译中文，德文翻译中文，法文翻译中文、法规、条例、公约、判决书翻译、公文、合同、章程、协议、公证书。标书翻译、资产评估、地产评估、审计报告、无形资产评估、可行性报告、土地评估、进出口贸易、金融、保险、人事、财务、销售、市场、公函、年报、证券、投标、技术规范、信息技术、操作说明书、招标投标书、商业计划书、信用证、操作手册。信函、企划、意向书、简历、邀请函、简报、营销资料、培训资料、大型项目招标书、产品说明书、目录手册、安装手册、使用说明书、工程标书、技术标书、商业标书、行业标准、技术标准、经济贸易、个人简历、入学申请、求职申请、学历证书、户口本、证明材料、公证书签证、推荐信、往来信件、委托书、国际证明
等翻译。
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翻译资料
专业审计报告翻译-北京上海广州深圳翻译服务提供商----新译通翻译公司设北京翻译公司和上海翻译公司提供英语翻译 日语翻译
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上海新译通翻译公司作为一家专业从事翻译服务的机构，吸纳了各行各业，有志于翻译事业的人才，尤其是在英语翻译领域。英语作为一门国际化语言，已愈来愈广泛地应用于各个领域；新译通翻译公司的专业翻译兼具行业背景及深厚英语翻译功底。
审计报告样本 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、注册会计师的责任 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。 2. Auditor’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 Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. 审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’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, the auditor considers internal control relevant to the entity’s preparation and fair presentation 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 the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 三、审计意见 我们认为，上述财务报表已经按照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公允反映了贵集团和贵公司2006年12月31日的财务状况以及2006年度的经营成果和现金流量。 3. Opinion In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises.
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翻译强项
陪同口译、现场翻译、同声传译、新闻发布翻译、新闻发布口译、商务谈判翻译、商务谈判口译、大中型会议翻译、大中型会议口译。 中文翻译英语、中文翻译日文、中文翻译韩文、中文翻译德文、中文翻译法文、英文翻译中文，日文翻译中文，韩文翻译中文，德文翻译中文，法文翻译中文、法规、条例、公约、判决书翻译、公文、合同、章程、协议、公证书。标书翻译、资产评估、地产评估、审计报告、无形资产评估、可行性报告、土地评估、进出口贸易、金融、保险、人事、财务、销售、市场、公函、年报、证券、投标、技术规范、信息技术、操作说明书、招标投标书、商业计划书、信用证、操作手册。信函、企划、意向书、简历、邀请函、简报、营销资料、培训资料、大型项目招标书、产品说明书、目录手册、安装手册、使用说明书、工程标书、技术标书、商业标书、行业标准、技术标准、经济贸易、个人简历、入学申请、求职申请、学历证书、户口本、证明材料、公证书签证、推荐信、往来信件、委托书、国际证明 等翻译。
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