審計(jì)報(bào)告

　　Audit Report

　　績(jī)效、制度審計(jì)

　　Performance and System Audit

　　被審計(jì)單位全稱：XX CO., LTD.(以下簡(jiǎn)稱：貴公司)

　　Full name of the audited unit: XX CO., LTD. (hereinafter referred to as: your company)

　　被審計(jì)單位地址：XX市XX區(qū)XX鎮(zhèn)XX號(hào)

　　Address of the audited unit: No. XX, XX Town, XX District, XX City

　　審計(jì)期間：2011年1月~2011年12月

　　Audit period: From January 2011 to December 2011

　　審計(jì)內(nèi)容：績(jī)效審計(jì)、制度審計(jì)

　　Audit content: Performance and system audit

　　審計(jì)人員：李XX

　　Auditor: Li XX

　　審計(jì)時(shí)間：2012年2月3日

　　Audit date: February 3, 2012

　　我們審計(jì)了XX Co., Ltd.(以下簡(jiǎn)稱貴公司)財(cái)務(wù)報(bào)表，包括2011年1月1日至2011年12月31日的總資產(chǎn)表、收益表、權(quán)益表、負(fù)債表、經(jīng)濟(jì)預(yù)算。

　　We audited the financial statements of XX Co., Ltd. (hereinafter referred to as your company), including the Total Assets Table, Income Statement, Rights and Interests Table, Balance Sheet and Economic Budget from January 1, 2011 to December 31, 2011.

　　管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任

　　The Responsibility of the Management for Financial Statements

　　按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是XX集團(tuán)公司管理層的責(zé)任。這種責(zé)任包括：(1)設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào);(2)選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策;(3)作出合理的會(huì)計(jì)估計(jì)。

　　To prepare financial statements in accordance with the regulations of accounting standards for enterprises and Enterprise Accounting System is the responsibility of the management of XX Group Company. This responsibility includes: (1) Design, implement and maintain the internal control related to the preparation of financial statements so as to make sure there is no material misstatement due to fraud or error in the financial statements; (2) Select and apply appropriate accounting policies; (3) Make reasonable accounting estimates.

　　注冊(cè)會(huì)計(jì)師的責(zé)任

　　The Responsibility of Certified Public Accountants

　　我們的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們按照國(guó)際會(huì)計(jì)師審計(jì)準(zhǔn)則的規(guī)定執(zhí)行了審計(jì)工作。文萊注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。

　　Our responsibility is to express audit opinions on financial statements on the basis of the implementation of the audit work. We carried out audit work according to the provisions of the international accountant auditing standards. Brunei certified public accountants auditing standards require us to comply with professional ethics, to plan and implement the audit work in order to obtain reasonable assurance for whether there is no material misstatement in the financial statements.

　　審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于注冊(cè)會(huì)計(jì)師的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，我們考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評(píng)價(jià)管理層選 用的會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。

　　Audit work involves the implementation of audit procedures to obtain audit evidence about the amounts and disclosures in the financial statements. Audit procedures selected depend on the judgment of the certified public accountants, including the assessment of the risks of material misstatement in financial statements due to fraud or error. When making risk assessments, we consider the internal control related to preparation of financial statements in order to design appropriate audit procedures, but the purpose isn't to comment on the effectiveness of internal control. Audit work also includes assessment of the appropriateness of accounting policies management chose, the reasonableness of accounting estimates made, as well as evaluating the overall presentation of the financial statements.

　　我們相信，我們獲取的審計(jì)證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計(jì)意見提供了基礎(chǔ)。

　　We believe that the audit evidence we obtained is sufficient and appropriate to provide the basis for audit opinions.

　　一、被審計(jì)單位基本概況

　　I. Basic Situation of the Audited Unit

　　1、XX Co., Ltd.成立于 2009年 12月 ;

　　1. XX Co., ltd. was founded in December 2009;

　　2、股權(quán)結(jié)構(gòu)：XX私人有限公司、XX商業(yè)有限公司、XX紙業(yè)有限公司;

　　2. Equity structure: XX Private Co., Ltd, XX Business Co., Ltd., XX Paper Industry Co., Ltd.

　　3、法定代表人：張XX;

　　3. Legal representative: Zhang XX;

　　3、公司總經(jīng)理：張XX;公司財(cái)務(wù)經(jīng)理：陳XX;

　　3. General Manager: Zhang XX; Financial Manager: Chen XX;

　　4、公司員工29人;其中

　　4. Company staff: 29; among them

　　總經(jīng)理1人、副總1人、總助2人、市場(chǎng)部8人、財(cái)務(wù)部2人、采購(gòu)部2人、銷售部8人、保安1人、行政3人、保潔1人。

　　1 General Manager, 1 Deputy General Manager, 2 General Manager Assistants, 8 staff in Marketing Department, 2 staff in Finance Department, 2 staff in Purchasing Department, 8 staff in Sales Department, 1 security staff, 3 administrative staff and 1 cleaner.

　　5、分子公司設(shè)立情況：無(wú)

　　5. Branches and subsidiaries established under the company: none

　　6、注冊(cè)證書號(hào)：NB

　　6. Registered certificate No.: NB

　　7、審計(jì)幣種：美元

　　7. Audit currency: US Dollar

　　二、財(cái)務(wù)狀況(截止2011年12月31日)

　　II. Financial condition (as of December 31, 2011)

　　(一) 總資產(chǎn)表 金額：萬(wàn)元

　　(I) Total Assets Table Amount: Ten Thousand US Dollars

　　三、會(huì)計(jì)核算的審計(jì)

　　III. Audit of Financial Accounting

　　(一) 會(huì)計(jì)核算審計(jì)情況

　　(I) Audit Situation of Financial Accounting

　　1、會(huì)計(jì)科目設(shè)置、運(yùn)用是否正確

　　1. Whether the accounting subjects setting and using are correct

　　2、會(huì)計(jì)憑證與所附原始單據(jù)內(nèi)容、金額的一致性

　　2. Consistency between accounting vouchers and content, amount of attached original documents.

　　3、資金匯付手續(xù)的完整性

　　3. Integrity of the cash remittance formalities

　　4、貨幣資金的帳實(shí)核對(duì)

　　4. Check of consistency between book balance and the actual amount of monetary funds

　　5、往來(lái)款項(xiàng)的核對(duì)

　　5. Check of the running funds

　　6、存貨出入庫(kù)流程及操作規(guī)范

　　6. Inventory in-out warehouse process and operation norm

　　7、存貨盤點(diǎn)的規(guī)范、帳實(shí)核對(duì)

　　7. Check of criterion, consistency between book balance and the actual amount of inventory taking

　　8、‘待攤費(fèi)用’、‘固定資產(chǎn)折舊’、 低值易耗品’、 ‘預(yù)提費(fèi)用’、 ‘應(yīng)付職工薪酬’的攤提

　　8. Amortization of "prepaid expenses", "depreciation of fixed assets", "low priced and easily worn articles", "accrued expenses", "employee compensation payable"

　　9、會(huì)計(jì)期間收入、成本、費(fèi)用核算的完整性、準(zhǔn)確性、配比性

　　9. Completeness, accuracy, matching of income, cost, expense accounting during the accounting period

　　10、購(gòu)銷發(fā)票的取得、開具

　　10. Acquisition and issuance of purchase and sale invoice

　　11、反映利潤(rùn)的真實(shí)性

　　11. The authenticity of reflecting the profits

　　我們認(rèn)為，貴公司財(cái)務(wù)報(bào)表已經(jīng)按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制，在所有重大方面公允反映了貴公司2011年12月31日的財(cái)務(wù)狀況以及2011年度的經(jīng)營(yíng)成果和現(xiàn)金流量。

　　We believe that financial statements of your company have been prepared in accordance with the provisions of the accounting standards for enterprises and the Enterprise Accounting System, which fairly reflected your company's financial position on December 31, 2011 and operating results and cash flows of the year in 2011 in all major aspects.

　　XX會(huì)計(jì)師事務(wù)所

　　PurotaXX Accounting Firm

　　注冊(cè)會(huì)計(jì)師：李XX

　　Certified Public Accountant: Li XX

來(lái)自 譯家