审计报告
Audit Report
绩效、制度审计
Performance and System Audit
被审计单位全称：XX CO., LTD.（以下简称：贵公司）
Full name of the audited unit: XX CO., LTD. (hereinafter referred to as: your company)
被审计单位地址：XX市XX区XX镇XX号
Address of the audited unit: No. XX, XX Town, XX District, XX City
审计期间：2011年1月~2011年12月
Audit period: From January 2011 to December 2011
审计内容：绩效审计、制度审计
Audit content: Performance and system audit
审计人员：李XX
Auditor: Li XX
审计时间：2012年2月3日
Audit date: February 3, 2012
我们审计了XX Co., Ltd.(以下简称贵公司)财务报表，包括2011年1月1日至2011年12月31日的总资产表、收益表、权益表、负债表、经济预算。
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.
管理层对财务报表的责任
The Responsibility of the Management for 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XX集团公司管理层的责任。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由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。
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.
注册会计师的责任
The Responsibility of Certified Public Accountants
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。我们按照国际会计师审计准则的规定执行了审计工作。文莱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 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.
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 用的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。
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 obtained is sufficient and appropriate to provide the basis for audit opinions.
一、被审计单位基本概况
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、股权结构：XX私人有限公司、XX商业有限公司、XX纸业有限公司；
2. Equity structure: XX Private Co., Ltd, XX Business Co., Ltd., XX Paper Industry Co., Ltd.
3、法定代表人：张XX；
3. Legal representative: Zhang XX;
3、公司总经理：张XX；公司财务经理：陈XX；
3. General Manager: Zhang XX; Financial Manager: Chen XX;
4、公司员工29人；其中
4. Company staff: 29; among them
总经理1人、副总1人、总助2人、市场部8人、财务部2人、采购部2人、销售部8人、保安1人、行政3人、保洁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、分子公司设立情况：无
5. Branches and subsidiaries established under the company: none
6、注册证书号：NB
6. Registered certificate No.: NB
7、审计币种：美元
7. Audit currency: US Dollar
二、财务状况（截止2011年12月31日）
II. Financial condition (as of December 31, 2011)
(一) 总资产表 金额：万元
(I) Total Assets Table Amount: Ten Thousand US Dollars
三、会计核算的审计
III. Audit of Financial Accounting
(一) 会计核算审计情况
(I) Audit Situation of Financial Accounting
1、会计科目设置、运用是否正确
1. Whether the accounting subjects setting and using are correct
2、会计凭证与所附原始单据内容、金额的一致性
2. Consistency between accounting vouchers and content, amount of attached original documents.
3、资金汇付手续的完整性
3. Integrity of the cash remittance formalities
4、货币资金的帐实核对
4. Check of consistency between book balance and the actual amount of monetary funds
5、往来款项的核对
5. Check of the running funds
6、存货出入库流程及操作规范
6. Inventory in-out warehouse process and operation norm
7、存货盘点的规范、帐实核对
7. Check of criterion, consistency between book balance and the actual amount of inventory taking
8、‘待摊费用’、‘固定资产折旧’、 低值易耗品’、 ‘预提费用’、 ‘应付职工薪酬’的摊提
8. Amortization of 'prepaid expenses', 'depreciation of fixed assets', 'low priced and easily worn articles', 'accrued expenses', 'employee compensation payable'
9、会计期间收入、成本、费用核算的完整性、准确性、配比性
9. Completeness, accuracy, matching of income, cost, expense accounting during the accounting period
10、购销发票的取得、开具
10. Acquisition and issuance of purchase and sale invoice
11、反映利润的真实性
11. The authenticity of reflecting the profits
我们认为，贵公司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贵公司2011年12月31日的财务状况以及2011年度的经营成果和现金流量。
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会计师事务所
PurotaXX Accounting Firm
注册会计师：李XX
Certified Public Accountant: Li XX
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