审计报告-原则无保存意见 Auditors’ Report安明()审字第 XXXXX 号An Ming () Audit No. XXXXXXXXABC 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(下列简称“贵公司”)及其子公司和合营公司(下列统称“贵集团”)财务报表，涉及 12 月 31 日的合并及母公司资产负债表、的合并及母公司利润及利润分派表、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”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for 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公司会计准则和《公司会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任涉及：(1) 设计、实施和维护与财务报表编制有关的内部控制，以使财务报表不存在由于舞弊或错误而造成的重大错报；(2) 选择和运用恰当的会计政策；(3) 作出合理的会计预计。1. Management’s Responsibility for the Financial Statements The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; 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...
