审计报告翻译-中英对照版

*机密*                                                                                                  深文武所审字[2009]第006号
*Confidential*                                                                                        S.W.W.S.S.Z. [2009] No.006

审 计 报 告
Auditor's Report

XXX全体股东：
To All the Shareholders of XXX:
我们审计了后附的XXX（以下简称XXX）财务报表，包括2008年12月31日的资产负债表，2008年度的利润表及利润分配表和现金流量表以及财务报表附注。
We have audited the accompanying financial statements of XXX (hereinafter referred to as "XXX"),which comprise the balance sheet as of December 31, 2008, and income statement and statement of profit appropriation and distribution, cash flow statement for the year then ended, and the notes accompanying the financial statements.
一、管理层对财务报表的责任
I. Management’s Responsibility for the Financial Statements
按照企业会计准则和《企业会计制度》的规定编制财务报表是XXX管理层的责任。这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。
XXX’s Management is responsible for the preparation of these financial statements in accordance with Accounting Standards for Business Enterprises and Accounting Systems for Business Enterprises. These responsibilities include: (1) Designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement; (2) Selecting and applying appropriate accounting policies; (3) Making accounting estimates that are reasonable in the circumstances.
二、注册会计师的责任
II. Auditor’s Responsibility
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Independent Auditing Standards of China. These standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement.
审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
An audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statements. The 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 error. In making those risk assessments, the auditor considers internal control relevant to the company’s preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’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、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、导致保留意见的事项
III. The Event which Caused Qualified Opinion
XXX 2008年12月31日其它应收款中：油品部1,075,375.82元；直供部2,046,528.24元，合计3,121，904.06元，系2007年和2008年度发生的经营费用（其中2008年新增673,822.84元），应计入当期损益（见附注4）;另外待摊费用期末余额为1,980,880.88元,应计入当期损益(见附注6)。上述事项应转未转的成本费用将直接影响当年损益和所有者权益。
XXX’s other receivables ended on December 31, 2008 include: Oil Department: 1,075,375.82 yuan; Direct Trade Department: 2,046,528.24 yuan, totaling up to 3,121,904.06 yuan, being the operating cost incurred in the year 2007 and 2008 (including the increased cost of 2008: 673,822.84 yuan), which shall be recorded in the current profit and loss (see Note 4); besides, the deferred and prepaid expenses at end of year 1,980,880.88 yuan shall be recorded in the current profit and loss (see Note 6). The above non-converted convertible cost will have a direct effect on the profit and loss for the year and owner's equity.
四、审计意见
IV. Auditor's Opinion
我们认为，除了前段所述导致保留意见的事项可能产生的影响外,XXX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XXX 2008年12月31日的财务状况以及2008年度的经营成果和现金流量。
In our opinion, except for the impact of above event causing qualified opinion, XXX’s financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2008, and of its financial performance and its cash flows for the year then ended in accordance with Accounting Standards for Business Enterprises and Accounting System for Business Enterprises.

 中国注册会计师：
Certified Public Accountant:

 中国注册会计师：
Certified Public Accountant:

中国深圳市                                                                                          二OO八年三月十日
Shenzhen, China                                                                                 March 10, 2008