An example of the opinion paragraph of an unqualified audit report is as follows:
We believe that the above-mentioned accounting statements comply with the relevant provisions of the "Accounting Standards for Business Enterprises" and the "XX Business Accounting System". In all material respects, it fairly reflects the financial status of your company as of December 31, 20XX, as well as the operating results and cash flow situation of 20XX, and the selection of accounting treatment methods follows the principle of consistency.
An example of the complete audit report is as follows:
Audit Report
The Board of Directors of A (Co., Ltd.) Co., Ltd. (all shareholders):
We accept We were entrusted to audit your company's balance sheet as of December 31, 2013, as well as the income statement and cash flow statement for 2013. These financial statements are the responsibility of your company, and our responsibility is to express an audit opinion on these financial statements. Our audit was conducted in accordance with the Chinese Independent Auditing Standards for Certified Public Accountants. During the audit process, we took into account the actual situation of your company and implemented audit procedures that we deemed necessary, including spot checks of accounting records.
We believe that the above-mentioned accounting statements comply with the relevant provisions of the "Accounting Standards for Business Enterprises" and the "XX Business Accounting System" and fairly reflect the company's results as of December 31, 20XX in all material aspects. The financial status, operating results and cash flow situation in 20××, and the selection of accounting treatment methods follow the principle of consistency.
×× Accounting Firm
Chinese Certified Public Accountant (Official Seal)
(Signature and Seal)
(Address)
20××年×month×日
If there are matters with explanations, add an explanation paragraph after the audit opinion paragraph, for example:
In addition, we have noticed , your company was accused of infringing a certain patent right and was required to pay royalties and compensation for losses, *** totaling RMB ×× yuan. Your company has filed a counterclaim. The court is investigating this matter, and the final outcome of this lawsuit has not yet been determined.