Appendix D_Sample of Audit Report.docx

AppendixDAUDITREPORTDateJWUYIGECertifiedPublicAccountantsLLP15F,XueyuanInternationalTower1ZhichunRoadHaidianDistrictBeijingDearSirs,NAMEOFCOMPONENT:AUDITFORTHEYEARENDED31DECEMBER20XXAUDITORSREPORTAsrequestedinyourinstructionsonDD/MM/YY,wehaveaudited,forpurposesofyourauditoftheconsolidatedfinancialstatementsofABCGroup,theaccompanyingfinancialinformationofInameofcomponent(the"Component")asofDD/MM/YYandfortheyearthenendedwhichincludestheconsolidatedfinancialstatementsandrelevantfinancialinformation.OpinionifthecomponentauditorexpressesanqualifiedopinionfpleasereviseaccordingtorelevantauditstandardsInouropinion,IWiththefollowingexceptions(pleasequantifyanddescribe:)theaccompanyingfinancialinformationintheattachedReportingPackagefortheComponentasatDD/MM/YYJandfortheyearthenendedhasbeenprepared,inallmaterialrespects,inaccordancewiththepoliciesandinstructionscontainedintheABCGroupaccountingmanualdated/or.withtheinstructionsissuedbyABCGroup'smanagementondateandthepoliciescontainedintheABCGroup,saccounting加如果集团可提供上述集团指令及会计手册资料给组成部分审计师时，表述如本段Inouropinion,withthefollowingexceptions(pleasequantifyanddescribe:)!theaccompanyingfinancialinformationintheattachedReportingPackagegiveatrueandfairviewofthefinancialpositionoftheComponentasatasofDDMMYY,andofitsfinancialperformanceandcashflowsfortheyearthenendedinaccordancewithAccountingStandardsforBusinessEnterprisesORInternationalFinancialReportingStandardsandABCGroup'saccountingPOliCieS.如果集团不能提供集团会计手册等资料给组成部分审计师时，表述如本段；如果未提供集团的会计政策给组成部分会计师，则删除"andABCGroup'saccountingpolicies,BasisforOpinionifthecomponentauditorexpressesaqualifiedopinionpleasereviseaccordingtorelevantauditstandardsWeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAuditingStandards(0RInternationalStandardsonAuditing.OurresponsibilitiesunderthosestandardsarefurtherdescribedintheAuditor'sResponsibilitiesfortheAuditoftheFinancialInformationsectionofourreport.WeareindependentoftheComponentinaccordancewiththeCodeofEthicsforChineseCertifiedPublicAccountantsORtheCodeofEthicsforProfessionalAccountantsissuedbytheIntemationalEthicsStandardsBoardforAccountantsandhavefulfilledourotherethicalresponsibilitiesinaccordancewiththeCode.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.Theconclusionsreachedinformingouropinionarebasedonthecomponentmaterialitylevelspecifiedbyyouinthecontextoftheauditoftheconsolidatedfinancialstatementsofthegroup.ResponsibilitiesoftheDirectorsandThoseChargedwithGovernancefortheFinancialInformationThedirectorsoftheComponentareresponsibleforthepreparationofFinancialinformationthatgiveatrueandfairviewinaccordancewithAccountingStandardsforBusinessEnterprisesORInternationalStandardsonAuditing,andforsuchinternalcontrolasthedirectorsdetermineisnecessarytoenablethepreparationofthefinancialinformationthatarefreefrommaterialmisstatement,whetherduetofraudorerror.Inpreparingthefinancialinformation,thedirectorsareresponsibleforassessingtheComponent'sabilitytocontinueasagoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcernandusingthegoingconcernbasisofaccountingunlessthedirectorseitherintendtoliquidatetheComponentortoceaseoperationsorhavenorealisticalternativebuttodoso.ThosechargedwithgovernanceareresponsibleforoverseeingtheComponent'sfinancialreportingprocess.Auditor'sResponsibilitiesfortheAuditoftheFinancialInformationOurobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialinformationasawholearefreefrommaterialmisstatement,whetherduetofraudorerror,andtoissueanauditor'sreportthatincludesouropinion.Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatanauditconductedinaccordancewithauditingstandardswillalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarisefromfraudorerrorandareconsideredmaterialif,individuallyorintheaggregate,theycouldreasonablybeexpectedtoinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialinformation.Aspartofanauditinaccordancewithauditingstandards,weexerciseprofessionaljudgementandmaintainprofessionalscepticismthroughouttheaudit.Wealso:A. Identifyandassesstherisksofmaterialmisstatementofthefinancialinformation,whetherduetofraudorerror,designandperformauditproceduresresponsivetothoserisks,andobtainauditevidencethatissufficientandappropriatetoprovideabasisforouropinion.Theriskofnotdetectingamaterialmisstatementresultingfromfraudishigherthanforoneresultingfromerror,asfraudmayinvolvecollusion,forgery,intentionalomissions,misrepresentations,ortheoverrideofinternalcontrol.B. Obtainanunderstandingofinternalcontrolrelevanttotheauditinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheComponent'sinternalcontrol.如果集盲审计师已在集团审计指引1明确将要对集团整体内部控制发表意见，那么应删除后半句C. EvaluatetheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesandrelateddisclosuresmadebythedirectorsoftheCompo