審計報告

Audit Report

績效、制度審計

Performance and System Audit

被審計單位全稱：XX CO., LTD.（以下簡稱：貴公司）

Full name of the audited unit: XX CO., LTD. (hereinafter referred to as: your company)

被審計單位地址：XX市XX區(qū)XX鎮(zhèn)XX號

Address of the audited unit: No. XX, XX Town, XX District, XX City

審計期間：2011年1月~2011年12月

Audit period: From January 2011 to December 2011

審計內(nèi)容：績效審計、制度審計

Audit content: Performance and system audit

審計人員：李XX

Auditor: Li XX

審計時間：2012年2月3日

Audit date: February 3, 2012

我們審計了XX Co., Ltd.(以下簡稱貴公司)財務報表，包括2011年1月1日至2011年12月31日的總資產(chǎn)表、收益表、權(quán)益表、負債表、經(jīng)濟預算。

We audited the financial statements of XX Co., Ltd. (hereinafter referred to as your company), including the Total Assets Table, Income Statement, Rights and Interests Table, Balance Sheet and Economic Budget from January 1, 2011 to December 31, 2011.

管理層對財務報表的責任

The Responsibility of the Management for Financial Statements

按照企業(yè)會計準則和《企業(yè)會計制度》的規(guī)定編制財務報表是XX集團公司管理層的責任。這種責任包括：(1)設計、實施和維護與財務報表編制相關(guān)的內(nèi)部控制，以使財務報表不存在由于舞弊或錯誤而導致的重大錯報；(2)選擇和運用恰當?shù)臅嬚撸?3)作出合理的會計估計。

To prepare financial statements in accordance with the regulations of accounting standards for enterprises and Enterprise Accounting System is the responsibility of the management of XX Group Company. This responsibility includes: (1) Design, implement and maintain the internal control related to the preparation of financial statements so as to make sure there is no material misstatement due to fraud or error in the financial statements; (2) Select and apply appropriate accounting policies; (3) Make reasonable accounting estimates.

注冊會計師的責任

The Responsibility of Certified Public Accountants

我們的責任是在實施審計工作的基礎上對財務報表發(fā)表審計意見。我們按照國際會計師審計準則的規(guī)定執(zhí)行了審計工作。文萊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報表是否不存在重大錯報獲取合理保證。

Our responsibility is to express audit opinions on financial statements on the basis of the implementation of the audit work. We carried out audit work according to the provisions of the international accountant auditing standards. Brunei certified public accountants auditing standards require us to comply with professional ethics, to plan and implement the audit work in order to obtain reasonable assurance for whether there is no material misstatement in the financial statements.

審計工作涉及實施審計程序，以獲取有關(guān)財務報表金額和披露的審計證據(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誤導致的財務報表重大錯報風險的評估。在進行風險評估時，我們考慮與財務報表編制相關(guān)的內(nèi)部控制，以設計恰當?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 用的會計政策的恰當性和作出會計估計的合理性，以及評價財務報表的總體列報。

Audit work involves the implementation of audit procedures to obtain audit evidence about the amounts and disclosures in the financial statements. Audit procedures selected depend on the judgment of the certified public accountants, including the assessment of the risks of material misstatement in financial statements due to fraud or error. When making risk assessments, we consider the internal control related to preparation of financial statements in order to design appropriate audit procedures, but the purpose isn't to comment on the effectiveness of internal control. Audit work also includes assessment of the appropriateness of accounting policies management chose, the reasonableness of accounting estimates made, as well as evaluating the overall presentation of the financial statements.

我們相信，我們獲取的審計證據(jù)是充分、適當?shù)?，為發(fā)表審計意見提供了基礎。

We believe that the audit evidence we obtained is sufficient and appropriate to provide the basis for audit opinions.

一、被審計單位基本概況

I. Basic Situation of the Audited Unit

1、XX Co., Ltd.成立于 2009年 12月 ；

1. XX Co., ltd. was founded in December 2009;

2、股權(quán)結(jié)構(gòu)：XX私人有限公司、XX商業(yè)有限公司、XX紙業(yè)有限公司；

2. Equity structure: XX Private Co., Ltd, XX Business Co., Ltd., XX Paper Industry Co., Ltd.

3、法定代表人：張XX；

3. Legal representative: Zhang XX;

3、公司總經(jīng)理：張XX；公司財務經(jīng)理：陳XX；

3. General Manager: Zhang XX; Financial Manager: Chen XX;

4、公司員工29人；其中

4. Company staff: 29; among them

總經(jīng)理1人、副總1人、總助2人、市場部8人、財務部2人、采購部2人、銷售部8人、保安1人、行政3人、保潔1人。

1 General Manager, 1 Deputy General Manager, 2 General Manager Assistants, 8 staff in Marketing Department, 2 staff in Finance Department, 2 staff in Purchasing Department, 8 staff in Sales Department, 1 security staff, 3 administrative staff and 1 cleaner.

5、分子公司設立情況：無

5. Branches and subsidiaries established under the company: none

6、注冊證書號：NB

6. Registered certificate No.: NB

7、審計幣種：美元

7. Audit currency: US Dollar

二、財務狀況（截止2011年12月31日）

II. Financial condition (as of December 31, 2011)

(一) 總資產(chǎn)表 金額：萬元

(I) Total Assets Table Amount: Ten Thousand US Dollars

三、會計核算的審計

III. Audit of Financial Accounting

(一) 會計核算審計情況

(I) Audit Situation of Financial Accounting

1、會計科目設置、運用是否正確

1. Whether the accounting subjects setting and using are correct

2、會計憑證與所附原始單據(jù)內(nèi)容、金額的一致性

2. Consistency between accounting vouchers and content, amount of attached original documents.

3、資金匯付手續(xù)的完整性

3. Integrity of the cash remittance formalities

4、貨幣資金的帳實核對

4. Check of consistency between book balance and the actual amount of monetary funds

5、往來款項的核對

5. Check of the running funds

6、存貨出入庫流程及操作規(guī)范

6. Inventory in-out warehouse process and operation norm

7、存貨盤點的規(guī)范、帳實核對

7. Check of criterion, consistency between book balance and the actual amount of inventory taking

8、‘待攤費用’、‘固定資產(chǎn)折舊’、 低值易耗品’、 ‘預提費用’、 ‘應付職工薪酬’的攤提

8. Amortization of 'prepaid expenses', 'depreciation of fixed assets', 'low priced and easily worn articles', 'accrued expenses', 'employee compensation payable'

9、會計期間收入、成本、費用核算的完整性、準確性、配比性

9. Completeness, accuracy, matching of income, cost, expense accounting during the accounting period

10、購銷發(fā)票的取得、開具

10. Acquisition and issuance of purchase and sale invoice

11、反映利潤的真實性

11. The authenticity of reflecting the profits

我們認為，貴公司財務報表已經(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2011年12月31日的財務狀況以及2011年度的經(jīng)營成果和現(xiàn)金流量。

We believe that financial statements of your company have been prepared in accordance with the provisions of the accounting standards for enterprises and the Enterprise Accounting System, which fairly reflected your company's financial position on December 31, 2011 and operating results and cash flows of the year in 2011 in all major aspects.

XX會計師事務所

PurotaXX Accounting Firm

注冊會計師：李XX

Certified Public Accountant: Li XX