中英文审计报告五种审计意见x

审计报告-标准无保留意见

安明 (2007) 审字第 XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC 股份有限公司全体股东 :

To the shareholders of ABC Co., Ltd. (the “ Company” ):

我们审计了后附的 ABC 股份有限公司 (以下简称 “贵公司 ”及)其子公司和合营企业 (以下统称 “贵集团 ”财) 务报表，包括 2006 年 12 月 31 日的合并及母公司资产负债表、 2006 年度的合并及母公司利润及利润分 配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC (the “ Company”a)nd its subsi diaries (collectively referred to as the “ Group ”a)s of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement f or the year then ended, and a summary of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任

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贵公司管理层的责任。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。

Management 'Rsesponsibility for the Financial Statements

The management is responsible for the preparation and fair presentation of these financial statements i n accordance with the Accounting Standards for Business Enterprises and China Accounting System fo r Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining interna l control relevant to the preparation and fair presentation of financial statements that are free from ma terial misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting p olicies; and (iii) making accounting estimates that are reasonable in the circumstances.

二、注册会计师的责任

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。

Auditor 'Rsesponsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We cond ucted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain r easonable assurance whether the financial statements are free from 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 amounts and disclosures i n the financial statements. The procedures selected depend on the auditor 'judsgment, including the ass essment of the risks of material misstatement of the financial statements, whether due to fraud or erro r. In making those risk assessments, the auditor considers internal control relevant to the entity 'prespa ration and fair presentation of the financial statements in order to design audit procedures that are app ropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity 'intsernal control. An audit also includes evaluating the appropriateness of accounting polici es used and the reasonableness of accounting estimates made by management, as well as evaluating th e overall presentation of the financial statements.

我们相信，我们获取的审计证据是充分的、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 f or our audit opinion.

三、审计意见 我们认为，上述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 反映了贵集团和贵公司 2006 年 12 月 31 日的财务状况以及 2006 年度的经营成果和现金流量。

aa 29th March 2007

审计报告 -无保留意见带说明段 Auditors 'Report

安明 (2007) 审字第 XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC 股份有限公司全体股东 :

To the shareholders of ABC Co., Ltd. (the “ Company” ):

我们审计了后附的 ABC 股份有限公司 (以下简称 “贵公司 ”及)其子公司和合营企业 (以下统称 “贵集团 ”财) 务报表，包括 2006 年 12 月 31 日的合并及母公司资产负债表、 2006 年度的合并及母公司利润及利润分 配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC (the “ Company”a)nd its subsi diaries (collectively referred to as the “ Group ”a)s of 31st December 2006 and the related consolidated

income statement, consolidated statement of changes in equity and consolidated cash flow statement f or the year then ended, and a summary of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任

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贵公司管理层的责任。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。

Management 'Rsesponsibility for the Financial Statements

The management is responsible for the preparation and fair presentation of these financial statements i n accordance with the Accounting Standards for Business Enterprises and China Accounting System fo r Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining interna l control relevant to the preparation and fair presentation of financial statements that are free from ma terial misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting p olicies; and (iii) making accounting estimates that are reasonable in the circumstances.

二、注册会计师的责任

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。

Auditor 'Rsesponsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We cond ucted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain r easonable assurance whether the financial statements are free from 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 amounts and disclosures i n the financial statements. The procedures selected depend on the auditor 'judsgment, including the ass essment of the risks of material misstatement of the financial statements, whether due to fraud or erro r. In making those risk assessments, the auditor considers internal control relevant to the entity 'prespa ration and fair presentation of the financial statements in order to design audit procedures that are app ropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity 'intsernal control. An audit also includes evaluating the appropriateness of accounting polici es used and the reasonableness of accounting estimates made by management, as well as evaluating th e overall presentation of the financial statements.

我们相信，我们获取的审计证据是充分的、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 f or our audit opinion.

三、审计意见 我们认为，上述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 反映了贵集团和贵公司 2006 年 12 月 31 日的财务状况以及 2006 年度的经营成果和现金流量。

Opinion

In our opinion, the financial statements give a true and fair view of the financial position of the Com pany and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and Chi na Accounting System for Business Enterprises.

审计中我们注意到 :由于 2007 年元月以来证券市场巨幅下跌 ,贵公司持有的短期股票投资若在 3月 10 日

出售 ,将会产生 570 万元的投资损失 .

In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 2007, an investment loss totaling RMB5 700 000 would be incurred if the short-term equity securities held by your Company were sold out on March 10

安明会计师事务所中国 北京An Ming

安明会计师事务所

中国 北京

An Ming

XXXXX XXXXXX

Certified Public countants

审计报告 -保留意见 Auditors 'Report

安明 (2007) 审字第 XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC 股份有限公司全体股东 :

To the shareholders of ABC Co., Ltd. (the “ Company” ):

我们审计了后附的 ABC 股份有限公司 (以下简称 “贵公司 ”及)其子公司和合营企业 (以下统称 “贵集团 ”财) 务报表，包括 2006 年 12 月 31 日的合并及母公司资产负债表、 2006 年度的合并及母公司利润及利润分 配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC (the “ Company”a)nd its subsi diaries (collectively referred to as the “ Group ”a)s of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement f or the year then ended, and a summary of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任

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贵公司管理层的责任。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。

　1. Managemen't s Responsibility f or the Financial Statements

The management is responsible for the preparation and fair presentation of these financial statements i n accordance with the Accounting Standards for Business Enterprises and China Accounting System fo r Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining interna l control relevant to the preparation and fair presentation of financial statements that are free from ma terial misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting p olicies; and (iii) making accounting estimates that are reasonable in the circumstances.

二、注册会计师的责任

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。

2. Auditor 'Rsesponsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We cond ucted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain r easonable assurance whether the financial statements are free from 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 amounts and disclosures i n the financial statements. The procedures selected depend on the auditor 'judsgment, including the ass essment of the risks of material misstatement of the financial statements, whether due to fraud or erro r. In making those risk assessments, the auditor considers internal control relevant to the entity 'prespa ration and fair presentation of the financial statements in order to design audit procedures that are app ropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity 'intsernal control. An audit also includes evaluating the appropriateness of accounting polici

es used and the reasonableness of accounting estimates made by management, as well as evaluating th e overall presentation of the financial statements.

我们相信，我们获取的审计证据是充分的、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 f or our audit opinion.

三、导致保留意见的事项

贵公司应收账款期末余额为 30,000,000 元，占期末资产总额的 20%。由于贵公司未能提供债务人地址 ,

我们无法执行函证程序 ,也无法通过其他审计程序以获取充分、适当的审计证据。

3、 the event which caused qualified opinion

The balance of accounts receivable of the Company is 30,000,000.00RMB at December 31, 2006. 2 0% of total assets, we can 'mt ake confirmation and implement other audit procedures to obtain suffici ent and appropriate audit evidence because the Company didn 'ptrovide debtors ' addresses.

四、审计意见

我们认为， 除前段所述事项可能产生的影响外， 上述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集团和贵公司 2006 年 12 月 31日的财务状况以及 2006 年度 的经营成果和现金流量。

Opinion

In our opinion, except for the possible effects caused by no making confirmation the last paragraph p resented, the financial statements give a true and fair view of the financial position of the Company a nd of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprises and China Ac counting System for Business Enterprises.

安明会计师事务所中国 北京An Ming

安明会计师事务所

中国 北京

An Ming

XXXXX XXXXXX

Certified Public countants

29th March 2007

审计报告 -否定意见 Auditors 'Report

安明 (2007) 审字第 XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC 股份有限公司全体股东 :

To the shareholders of ABC Co., Ltd. (the “ Company” ):

我们审计了后附的 ABC 股份有限公司 (以下简称 “贵公司 ”及)其子公司和合营企业 (以下统称 “贵集团 ”财) 务报表，包括 2006 年 12 月 31 日的合并及母公司资产负债表、 2006 年度的合并及母公司利润及利润分 配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC (the “ Company”a)nd its subsi diaries (collectively referred to as the “ Group ”a)s of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement f or the year then ended, and a summary of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任 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贵公司管理层的责任。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。

　1. Managemen't s Responsibility f or the Financial Statements

The management is responsible for the preparation and fair presentation of these financial statements i n accordance with the Accounting Standards for Business Enterprises and China Accounting System fo r Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining interna l control relevant to the preparation and fair presentation of financial statements that are free from ma terial misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting p olicies; and (iii) making accounting estimates that are reasonable in the circumstances.

二、注册会计师的责任

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。

2. Auditor 'Rsesponsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We cond ucted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain r easonable assurance whether the financial statements are free from 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 amounts and disclosures i n the f inancial statements. The procedures selected depend on the auditor 'judsgment, including the ass essment of the risks of material misstatement of the financial statements, whether due to fraud or erro r. In making those risk assessments, the auditor considers internal control relevant to the entity 'prespa ration and fair presentation of the financial statements in order to design audit procedures that are app ropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity 'intsernal control. An audit also includes evaluating the appropriateness of accounting polici es used and the reasonableness of accounting estimates made by management, as well as evaluating th e overall presentation of the financial statements.

我们相信，我们获取的审计证据是充分的、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 f or our audit opinion.

三、导致否定意见的事项

贵公司存货期末计价方法 （见注释 XX） 和固定资产计价方法 （见注释 XX） 未采用历史成本原则。该等违反 会计准则事项造成存货期末余额减少 XX 元,同时固定资产账面原值增加 XX 元 ,以对本期收入确认的真 实性产生重大影响 .

3、 the event which caused adverse opinion

The inventory costing method as in Note XX and the valuation method for fixed assets as in Note XX do not follow the historical cost principle. This departure from the accounting standards has cause d a RMBY XX decrease in the inventory value as well as a RMBY XX increase in the original valu e of fixed assets, which has a material impact on the correctness of the income determination.

四、审计意见

我们认为， 由于受到前段所述事项的重大影响， 上述财务报表没有按照企业会计准则和 《企业会计制度》 的规定编制，未能在在所有重大方面公允反映了贵集团和贵公司 2006年 12月 31 日的财务状况以及 20 06 年度的经营成果和现金流量。

Opinion

In our opinion, due to the material impact of the matters mentioned above, the financial statements do esn't give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accord ance with the Accounting Standards for Business Enterprises and China Accounting System for Busine ss Enterprises.

中国 北京XXXXXXXXXXXAn MingCertified Public countants

中国 北京

XXXXX

XXXXXX

An Ming

29th March 2007

审计报告 -无法表达意见

Auditors 'Report

安明 （2007） 审字第 XXXXX 号

An Ming (2007) Audit No. XXXXXXXX

ABC 股份有限公司全体股东 :

To the shareholders of ABC Co., Ltd. (the “ Company” ):

我们审计了后附的 ABC 股份有限公司 （以下简称 “贵公司 ”及）其子公司和合营企业 （以下统称 “贵集团 ”财） 务报表，包括 2006 年 12 月 31 日的合并及母公司资产负债表、 2006 年度的合并及母公司利润及利润分 配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of ABC (the “ Company”a)nd its subsi diaries (collectively referred to as the “ Group ”as) of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement f or the year then ended, and a summary of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任 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贵公司管理层的责任。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。

　1. Managemen't s Responsibility f or the Financial Statements

The management is responsible for the preparation and fair presentation of these financial statements i n accordance with the Accounting Standards for Business Enterprises and China Accounting System fo r Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining interna l control relevant to the preparation and fair presentation of financial statements that are free from ma terial misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting p olicies; and (iii) making accounting estimates that are reasonable in the circumstances.

、导致无法表示意见的事项

经审计 ,如会计报表附注 XX 所述 ,贵公司原材料采购和产品销售绝大部分来自关联方交易 .但因受管理工

作的限制 ,我们无法对这些交易执行必要的审计程序 ,因此我们无法对这些交易的公允性和合理性做出结

论.

2、 the event which caused disclaimer opinion

According to our examination, most of the inventory purchases and product sales of the Company are, as disclosed in the accompanying Note XX, transactions between related parties. However, we were u nable, as a result of the limits imposed by management, to perform the necessary audit procedures on those transactions. Thus we were unable to conclude whether these transactions were fair and reasona ble.

三、审计意见

我们认为，由于上述事项可能产生的影响非常重大和广泛 ,我们无法对贵公司财务报表发现意见。

3. Opinion

due to the material and widely impact of the matters mentioned above, we cann't give a view of the financial

statements of the Company. 安明会计师事务所 中国 北京

statements of the Company. 安明会计师事务所 中国 北京

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29th March 2007