最新审计报告中英文对照（转载）
审计报告中英对照 2008-12-27 13:38:21 阅读2557 评论5 字号：大中小 订阅 讽刺的意思
fucking什么意思 山西**联合会计师事务所
ShanXi**Unite Accountant Office
审 计 报 告
平安夜 英语
AUDITOR’S REPORT
晋**审字（2007）第000**号
Jin ** (2007) Audit No.00**
**铸造有限公司：
To **foundry Co., Ltd:
我们审计了后附的**铸造有限公司（以下简称贵公司）财务报表，包括2006年12月31 日的资产负债表，2006年度的利润表以及财务报表附注。
We have audited the accompanying balance sheet of ** foundry Co., Ltd (the “Company”) as of Dec.31,2006, and the related consolidated income statement for the 2006 then ended, and a summary of significant accounting policies and other explanatory notes.
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一、管理层对财务报表的责任
1.Management’s Responsibility for the Financial Statements
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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。
The management is responsible for the preparation and fair prentation of the financial statements in accordance with the Accounting Standards for Business Enterpris
es电影love主题曲 and China Accounting System for Business Enterpris. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair prentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) lecting 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
2. Auditor’s Responsibility
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。
Our responsibility is to express an opinion on the financial statements bad on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Tho 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报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。
The audit work involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures lected depend on the auditor’s judgment, including the asssment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making tho riskprincess什么意思 asssments, the auditor considers internal control which related to the compilation of financial statements in order to design appropriate audit procedures in the circumstances, but not for the purpo of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies using and the reasonableness of accounting estimates made by management, as well as evaluating the overall prentation of the financial statements.
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我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。
英语寓言故事带翻译 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
3. Opinion
我们认为, 贵公司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公司2006年12月31 日的财务状况以及 2006年度的经营成果。
In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2006, and of its financial performance for the 2006 years then ended in accordance with the Accounting Standards for Business Enterpris and China Accounting System for Business Enterpris.
此报告中、英文各一份，两者若有差异，以中文为准。肯尼亚大选
The report was made by Chine and English. If the two files differ, the standard will be Chine.
山西**联合会计师事务所 中国注册会计师：
ShanXi ** Unite Accountant Office Certified Public Accountant:
中国·太原 二○○七年七月十日
Shanxi, P.R.C. Date: Jul.10, 2007
