审计报告
某某有限公司:
我们审计了后附的贵公司2004 年12 月31 日的资产负债表以及2004 年度利润表和现金流量表。这些会计报表的编制是贵公司管理当局的责任,我们的责任是在实施审计工作的基础上对这些会计报表发表意见。
我们按照中国注册会计师独立审计准则计划和实施审计工作,以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据,评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计,以及评价会计报表的整体反映。我们相信,我们的审计工作为发表意见提供了合理的基础。
贵公司对期末其他应收款未计提坏账准备。
我们认为,除上述情况可能产生的影响外,上述会计报表符合国家颁布的企业会计准则和《企业会计制度》 的规定,在其他重大方面公允反映了贵公司2004 年12 月31 日的财务状况以及2004 年度的经营成果和现金流量。
Audit Report
.. Co.,Ltd.,
We carried out the audit work on the attached Balance Sheet of December 31, 2004 and Statements of Profit and Cash Flow of the year 2004 of your company. These accounting statements shall be compiled by the administrative authority of your company while we assume the responsibility for issuing comments on these books based on our audit.The audit work was planned and carried out as per China’s Independent Auditing Standards for Certified Public Accountants to certify whether there was no major false statement in the accounting statements. Based on the audit work such as sample check, we checked the evidences for the amount and statements in the accounting books, assessed the accounting policies and the major accounting estimates adopted by the administrative authority in compiling accounting books, and evaluated the overall accounting statement presentation. We believe that our audit work has been a sound foundation for our comments.Other account receivables at the end of the period were not indicated on the list of bad account preparation as per the accounting statements provided by your company.We hold that, except for the aforesaid case have possible effects, the accoun