威海翻譯公司譯聲翻譯公司簡稱“譯聲翻譯”,是一家致力于語言處理解決方案的專業(yè)大型威海翻譯公司,公司以更好的質量、更快的速度、更完美的性價比為您提供服務。
威海翻譯公司：www.pmcwfrk.cn/weihai/
電話：158-9898-6870 15898986870
（Name）
（Date）
Sample Report II –Explanatory paragraph after opinionparagraph
Same introduction
Same scope paragraph
Same opinion paragraph
As discussed in Note X to the financial statements,the Company has suffered recurring losses from operations and has a net capitaldeficiency that raises substantial doubt about its ability to continue as agoing concern. Management’s plans are also described in Note X of the financialstatement. The financial statements do not include any adjustments that mightresult from the outcome of this uncertainty.
如財務報表附注X所述，公司有重復的經(jīng)營損失和凈資本缺陷導致對公司的持續(xù)經(jīng)營能力產(chǎn)生重大疑慮。管理層的應對計劃在財務報表附注中進行了充分的披露。本段內容不影響已發(fā)表的審計意見。
Sample Report III-Qualified opinion due to inadequatedisclosure
ABC Company’s financial statements do not discloseseveral long-term leasing agreements for the right to use computer equipment.The leasing agreements qualify as capital leases with a total lease obligationof $XX over the next five years. In our opinion, disclosure of this informationis required by generally accepted accounting principles.
ABC公司的財務報表沒有披露關于幾項計算機設備的長期租賃情況。這些租賃交易是符合融資租賃的確認，在未來五年總共的租賃是$XX元。我們認為，披露這些信息是會計準則的基本要求。
In our opinion, except for the omission of theinformation discussed in the preceding paragraph, the financial statementsreferred to above present fairly, in all material respects, the financialposition of ABC Company as of December 31, 20X1 and 20X1, and the results of itsoperation and its cash flows for the years then ended in conformity withaccounting principles generally accepted in China.
我們認為，除“（三）導致保留意見的事項”段未披露信息產(chǎn)生的影響外，ABC公司財務報表在所有重大方面按照企業(yè)會計準則的規(guī)定編制，公允反映了ABC公司20×1年12月31日的財務狀況以及20×1年度的經(jīng)營成果和現(xiàn)金流量。
Sample Report IV-Adverse opinion
In our opinion, because of the effects of the mattersdiscussed in the preceding paragraphs, the financial statements referred toabove do not present fairly in conformity with accounting principles generallyaccepted in China, the financial position of ABC Company as of December 31,20X1, and 20X1, or the results of its operations or its cash flow for the yearsthen ended.
我們認為，由于“（三）導致否定意見的事項”段所述事項的重要性，ABC公司財務報表沒有在所有重大方面按照企業(yè)會計準則的規(guī)定編制，未能公允反映ABC公司20×1年12月31日的財務狀況以及20×1年度的經(jīng)營成果和現(xiàn)金流量。
Sample Report V-Disclaimer of Opinion
Since the Company did not take a physical inventorycount and we were not able to apply other auditing procedures to satisfyourselves as to inventory quantities, the scope of our work was not sufficientto enable us to express, and we do not express, an opinion on these financialstatements.
由于公司沒有實施存貨盤點，我們也沒辦法實施替代審計程序，我們無法確定存貨的數(shù)量。因為工作的范圍的受限，因此，我們不對ABC公司財務報表發(fā)表審計意見。
威海翻譯公司譯聲翻譯公司簡稱“譯聲翻譯”,是一家致力于語言處理解決方案的專業(yè)大型威海翻譯公司,公司以更好的質量、更快的速度、更完美的性價比為您提供服務。
威海翻譯公司：www.pmcwfrk.cn/weihai/
電話：158-9898-6870 15898986870
