【正文】 al statements present fairly, in all material respects, the financial position of china aerospace contruction group co., ltd as of december 31, 2011, and of its financial performance and its cash flows for the year then ended in accordance with the accounting standards for business enterprises and accounting systems for business certified public accountant: liu juren, li guiqin china audit international certified pulic accountants march 10, 2012 篇五：審計報告英文版審 計 報 告 auditor’s report 華夏會審（2010）第242號 huaxia certified public accountants co.,ltd(2010)audit 迪朗建貿(mào)易（上海）有限公司： to thomas bennett asia co., ltd: 我們審計了后附的迪朗建貿(mào)易（上海）有限公司（以下簡稱貴公司）財務(wù)報表，包括2009年12月31 日的資產(chǎn)負債表，2009的利潤表以及財務(wù)報表附注。一、管理層對財務(wù)報表的責(zé)任 ’s responsibility for the financial statements 按照企業(yè)會計準則和《小企業(yè)會計制度》的規(guī)定編制財務(wù)報表是貴公司管理層的責(zé)任。這種責(zé)任包括：（1）設(shè)計、實施和維護與財務(wù)報表編制相關(guān)的內(nèi)部控制，以使財務(wù)報表不存在由于舞弊或錯誤而導(dǎo)致的重大錯報：（2）選擇和運用恰當(dāng)?shù)臅嬚撸海?）作出合理的會計估計。the management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for small business enterprises and china accounting system for small business responsibility includes:(i)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。(ii)selecting and applying appropriate accounting policies。and(iii)making accounting estimates that are reasonable in the 、注冊會計師的責(zé)任’s responsibility 我們的責(zé)任是在實施審計工作的基礎(chǔ)上對財務(wù)報表發(fā)表審計意見。我們按照中國注冊會計師審計準則的規(guī)定執(zhí)行了審計工作。中國注冊會計師審計準則要求我們遵守職業(yè)道德規(guī)范，計劃和實施審計工作以對財務(wù)報表是否不存在重大錯報獲取合理保證。審計工作涉及實施審計程序，以獲取有關(guān)財務(wù)報表金額和和披露的審計證據(jù)。選擇的審計程序取決于注冊會計師的判斷，包括對由于舞弊或錯報導(dǎo)致的財務(wù)報表重大錯報風(fēng)險的評估。在進行風(fēng)險評估時，我們考慮與財務(wù)報表編制相關(guān)的內(nèi)部控制，以設(shè)計恰當(dāng)?shù)膶徲嫵绦颍康牟⒎菍?nèi)部控制的有效性發(fā)表意見。審計工作還包括評價管理層選用會計政策的恰當(dāng)性和作出會計估計的合理性，以及評價財務(wù)報表的總體列報。an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial 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 making those ris assessments, the auditor considers internal control relevant to the entity’s preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial ，我們獲取的審計證據(jù)是充分、適當(dāng)?shù)?，為發(fā)表審計意見提供了基礎(chǔ)。we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit 、審計意見 我們認為, 貴公司財務(wù)報表已經(jīng)按照企業(yè)會計準則和《企業(yè)會計制度》的規(guī)定編制，在所有重大方面公允反映了貴公司2009年12月31 日的財務(wù)狀況以及 2009的經(jīng)營成果。第五篇：審計報告出具流程審計報告出具流程現(xiàn)場審計，編制工作底稿 對審計報告編號，出具審計報告草稿 二級復(fù)核，由部門經(jīng)理修改報告，在復(fù)核及批準匯總表二級復(fù)核處簽字審計報告正文形成 總經(jīng)理總體復(fù)核，在總體復(fù)核處簽字 出具審計報告