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2010-3-10 品格与广东佛山市某公司达成翻译合作,为其翻译公司年度审计报告。专业的译文获得客户高度肯定。

2018-07-03 10:16:20 1

译文摘录:

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。

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。

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。

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。

三、 审计意见

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2009年12月31日的财务状况以及2009年度的经营成果和现金流量。

Ⅰ. The Responsibility of the Management for the Accounting Statement

It is the responsibility of the Management of the Company to prepare the financial statements in accordance with regulations of Accounting Standards for Business Enterprises and Enterprise Accounting System. The responsibility includes: (1) Design, implement and maintain the internal control related to the preparation of the financial statements as a way to make the financial statements free from misreporting arising from fraudulence or mistakes; (2) choose and apply appropriate accounting policies; (3) make a reasonable accounting assessment.

Ⅱ. The Responsibility of Certified Public Accountant (CPA)

Our responsibility is to put forward audit opinions about the financial statements on the basis of conducting an audit. We conducted the audit in accordance with regulations of Chinese CPA Standards on Auditing. Chinese CPA Standards on Auditing provides that we shall comply with professional ethics, plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from any major misreporting.

An audit includes the implementation of audit procedures in a bid to obtain audit evidence related to the amount and disclosure of the financial statement. The selection of audit procedure is based on the judgment of CPA, including the assessment on major misreporting risks of the financial statement arising from fraudulence or mistakes. When examining risks, we took into consideration the internal control related to the preparation of the financial statement as a way to design appropriate audit procedures, but the purpose is not to voice opinions on the efficiency of the internal control. An audit also comprises opinions on whether audit policies selected by the management are appropriate and the accounting estimate is reasonable so as to examine the overall presentation of the financial statement.

We believe that the audit evidence we have obtained are sufficient and appropriate, which has served as the foundation for audit opinions.

Ⅲ. Audit Opinion

We believe that the financial statement of the Company has been prepared in accordance with regulations of Accounting Standards for Business Enterprises and Enterprise Accounting System, and the financial statement truly show the financial position of the Company on Dec. 31, 2009 and its operation results and cash flow for the year 2009.