作者：快帮云www.kbyun.com
致xx公司股东（在xx注册成立的股份有限公司）
本审计师（以下简称「我们」）已完成审核刊于第58页至第108页根据香港公认会计原则编制的财务报表。
董事及审计师各自的责任
贵公司的董事负责编制真实与公平的财务报表。在编制该等真实与公平的财务报表时，董事必须选取并贯彻采用合适的会计政策。我们的责任乃根据我们审核工作的结果，对该等财务报表作出独立意见，并仅向贵公司全体股东报告我们的结论，及不作其它用途。我们并 不就本报告的内容向任何其它人士负上责任或承担法律责任。
意见的基础
我们乃按香港会计师公会所颁布的审计准则进行审核工作。审核范围包括以抽查方式查核与财务报表所载数额及披露事项有关的凭证，亦包括评估董事于编制该等财务报表时所作的重大估计及判断、所厘定的会计政策是否适合贵公司的具体情况以及有否贯彻应用并充分披露该等会计政策。
我们于策划及进行审核工作时，均以取得一切我们认为必须的数据及解释，致使我们获得充分的凭证，从而就该等财务报表是否存有重大的错误陈述，作合理的确定。在作出意见时，我们亦已衡量该等财务报表所披露的数据在整体上是否足够。我们相信，我们的审核工 作已为下列意见建立合理的基础。
意见
我们认为，该等财务报表均真实及公平地反映贵公司于xx年xx月xx日的财务状况，及贵公司由xx年x月x日（公司成立日）至xx年xx月xx日止会计期间的利润及现金流动状 况，并根据香港公司条例的披露要求而妥为编制。
to the members
we have audited the financial statements on pages 58 to 108 which have been prepared in accordance with accounting principles generally accepted in hong kong. respective responsibilities of directors and auditors
independent opinion, based on our audit, on those financial statements and to report our opinion solely to you, as a body, and for no other purpose. we do not assume responsibility towards or accept liability to any other person for the contents of this report.
basis of opinion
we conducted our audit in accordance with statements of auditing standards issued by the hong kong society of accountants. an audit includes an examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and
we planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. in forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. we believe that our audit provides a reasonable basis for our opinion.
opinion
in our opinion the financial statements give a true and fair view of the state
标准审计报告的参考格式
example of standard auditor’s report
审 计 报 告
auditor’s report
abc股份有限公司全体股东：
我们审计了后附的abc股份有限公司（以下简称abc公司）财务报表，包括20×1年12月31日的资产负债表，20×1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。
一、管理层对财务报表的责任
management’s responsibility for the financial statements
按照企业会计准则和《××会计制度》的规定编制财务报表是abc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。
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: (a) 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; (b) selecting and applying appropriate accounting policies; and (c) making accounting estimates that are reasonable in the circumstances.
二、香港注册会计师的责任
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。
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 audit 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, we 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、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opinion
我们认为，abc公司财务报表已经按照企业会计准则和《××会计制度》的规定编制，在所有重大方面公允反映了abc公司20×1年12月31日的财务状况以及20×1年度的经营成果和现金流量。
××会计师事务所
中国注册会计师：××chinese certified public countants××
（盖章） （签名并盖章）
中国注册会计师：××chinese certified public countants××
（签名并盖章）
中国××市
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