威海翻译公司译声翻译公司简称“译声翻译”,是一家致力于语言处理解决方案的专业大型威海翻译公司,公司以更好的质量、更快的速度、更完美的性价比为您提供服务。
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（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.
如财务报表附注X所述，公司有重复的经营损失和净资本缺陷导致对公司的持续经营能力产生重大疑虑。管理层的应对计划在财务报表附注中进行了充分的披露。本段内容不影响已发表的审计意见。
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 $XX over the next five years. In our opinion, disclosure of this informationis required by generally accepted accounting principles.
ABC公司的财务报表没有披露关于几项计算机设备的长期租赁情况。这些租赁交易是符合融资租赁的确认，在未来五年总共的租赁是$XX元。我们认为，披露这些信息是会计准则的基本要求。
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.
我们认为，除“（三）导致保留意见的事项”段未披露信息产生的影响外，ABC公司财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了ABC公司20×1年12月31日的财务状况以及20×1年度的经营成果和现金流量。
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.
我们认为，由于“（三）导致否定意见的事项”段所述事项的重要性，ABC公司财务报表没有在所有重大方面按照企业会计准则的规定编制，未能公允反映ABC公司20×1年12月31日的财务状况以及20×1年度的经营成果和现金流量。
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.
由于公司没有实施存货盘点，我们也没办法实施替代审计程序，我们无法确定存货的数量。因为工作的范围的受限，因此，我们不对ABC公司财务报表发表审计意见。
威海翻译公司译声翻译公司简称“译声翻译”,是一家致力于语言处理解决方案的专业大型威海翻译公司,公司以更好的质量、更快的速度、更完美的性价比为您提供服务。
威海翻译公司：www.rzfanyi.com/weihai/
电话：158-9898-6870 15898986870
