文档介绍：无保留意见英语
无保留意见英语
【篇一：英文版审计报告----标准无保留意见】
英文版审计报告----标准无保留意见(网上下载,仅供参考)
（2008年05月13日）
cpa视野 作者/译者:
-----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的、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
我们认为，上述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集团和贵公司2006年12月31日的财务状况以及2006年度的经营成果
和现金流量。
3. opinion
in our opinion, the financial statements give a true and fair view of the financial position of the
company and of the group as of 31 december 2006, and of its financial performance and its cash
flows for the year then ended in accordance with the accounting standards for business
enterprises and china accounting system for business enterprises.
安永华明会计师事务所 中国注册会计师
中国 北京xxxxx
xxxxxx
an ming certified public
countants
registered in p.
29th march 2007
【篇二：中英文审计报告-五种审计意见】
审计报告-标准无保留意见 auditors’ report
安明(2007)审字第 xxxxx 号
an ming (2007) audit no. xxxxxxxx
abc股份有限公司全体股东:
to the shareholders of abc co., ltd. (the “company”):
我们审计了后附的abc股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括2006年12月31日的合并及母公司资产负债表、
2006年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。
we have audited the accompanying consolidated balance sheet of abc (the “company”) and its subsidiaries (collectively referred to as the “group”) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting polici