审计报告翻译（中英双语对照）

审计报告

Audit Report

致XXX公司全体股东：

All shareholders of XXX Company:

我们审计了后附的XXX公司（以下简称贵公司）财务报表，包括2014年12月31日的资产负债表，2014年度的利润表、股东权益变动表和现金流量表以及财务报表附注。

We have audited the financial statement of XXX Company (hereinafter referred to as “Your Company”), including the balance sheet on Dec. 31, 2014,, annual profit statement of 2014, shareholder equity change statement, cash flow statement as well as the notes to the financial statement.

（一）管理层对财务报表的责任

(I)   Management’s responsibility for the financial statements

编制和公允列报财务报表是贵公司管理层的责任，这种责任包括：（1）按照企业会计准则的规定编制财务报表，并使其实现公允反映；（2）设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报。

Preparation and fair reporting of financial statements is the responsibility of the Management, including: (1) Compile the financial statement in accordance with the provisions of accounting standard for business enterprises, and realize their fair reflection; (2) Design, implement and maintain the necessary internal control so that the financial statements have no material misstatement caused by malpractices or mistakes.

（二） 注册会计师的责任

(II) Certified Public Accountants’ responsibility

我们的责任是在执行审计工作的基础上对财务报表发表审计意见。

Our responsibility is to express an opinion on these financial statements based on the execution of audit.

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。

We conducted audit in accordance with the provisions of Chinese Certified Public Accountants Auditing Standards.

中国注册会计师审计准则要求我们遵守中国注册会计师职业道德守则，计划和执行审计工作以对财务报表是否不存在重人错报获取合理保证。

Chinese Certified Public Accountants Auditing Standards require us to comply with the code of professional ethics, plan and implement the audit work, so as to obtain reasonable assurance whether there is no material misstatement existing in the financial statements.

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。

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

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。

The procedures selected depend on the judgment of Certified Public Accountant, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

在进行风险评估时，注册会计师考虑与财务报表编制和公允列报相关的内部控制，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。

When making the risk assessment, the certified public accountant needs to design appropriate audit procedures according to the internal control related to the preparation and fair presentation of the financial statements. However, the purpose of the assessment is not to express opinions on the effectiveness of the internal control.

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 also includes evaluating the appropriateness of accounting policies selected and the reasonableness of accounting estimates made by the 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、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

(III)       Audit opinion

我们认为，贵公司财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了贵公司2014年12月31日的财务状况以及2014年度的经营成果和现金流量。

From our point of view, the financial statement of your company is compiled in accordance with the Accounting Standards for Business Enterprises in the major aspects and has fairly reflected the financial conditions of your company on December 31, 2014 as well as the result of operation and cash flow in 2014.