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1、ABCJOINTSTOCKLIMITEDCOMPANYAUDITORSREPORTANDFINANCIALSTATEMENTSFORTHEYEARENDED31DECEMBER20XX（注：如为中文审计报告和财务报表的英文翻译版，需增加下列说明）ENGLISHTRANSLATIONOFAUDITORSREPORTANDFINANCIALSTATEMENTSFORTHEYEARENDED31DECEMBER20XXIFTHEREISANYCONFLICTBETWEENTHECHINESEVERSIONANDITSENGLISHTRANSLATION,THECHINESEVERSIONWILLPR
2、EVAILABCJointStockLimitedCompanyAuditorsReportandFinancialStatements(From1January20XXto31December20XX)TableofContentsPageAuditor,sReportXXXXROXXJNo.XXXXXTotheShareholdersofABCJointStockLimitedCompany:OpinionWehaveauditedtheaccompanyingfinancialstatementsofABCJointStockLimitedCompany(“ABC”)(注：通常使用上市公
3、司股票名称中的公司名称缩写。请替换全文中的ABCoXwhichcomprisetheconsolidatedandcompany,sbalancesheetsasat31December20XX,theconsolidatedandcompanyrsincomestatements,theconsolidatedandcomany title of the key audit matterOther InformationManagement of ABC (Management)is responsible for the other information. The other infor
4、mation comprises all of the information included in the 20XX annual report of ABC, other than the financial statements and our auditors report thereon.Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.In connec
5、tion with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstate
6、d.If, based on the work we have performed, we conclude that there is a material misstatement of the other information, we are required to report that fact We have nothing to report in this regard.Responsibilities of Management and Those Charged with Governance for the Financial StatementsManagement
7、is responsible for the preparation and fair presentation of the financial statements in accordance with the requirements of Accounting Standards for Business Enterprises, and for such internal control as management determines is necessary to enable the preparation of financial statements that are fr
8、ee from material misstatement, whether due to fraud or error.In preparing the financial statements, management is responsible for assessing ABC,s ability to continue as a going concern, disclosing, if applicable, matters related to going concern and using the going concern basis of accounting unless
9、 management either intends to liquidate ABC or to cease operations, or has no realistic alternative but to do soThose charged with governance are responsible for overseeing ABCs financial reporting process.sstatementsofcashflows,andtheconsolidatedandcompany,sstatementsofchangesinowners1equityforthey
10、earthenended,andnotestothefinancialstatements.Inouropinion,theaccompanyingfinancialstatementspresentfairly,inallmaterialrespects,theconsolidatedandcompany,sfinancialpositionasat31December20XXandtheconsolidatedandcompany,sfinancialperformanceandcashflowsfortheyearthenendedinaccordancewiththerequireme
11、ntsofAccountingStandardsforBusinessEnterprises.BasisforOpinionWeconductedourauditinaccordancewithChinaStandardsonAuditing(CSAs)OurresponsibilitiesunderthosestandardsarefurtherdescribedintheAuditor1SResponsibilitiesfortheAuditoftheFinancialStatementssectionofourreport.WeareindependentofABCinaccordanc
12、ewiththeCodeofEthicsforProfessionalAccountantsoftheChineseInstituteofCertifiedPublicAccountants(CICPACode)，andwehavefulfilledourotherethicalresponsibilitiesinaccordancewiththeCICPACode.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforouropinion.KeyAuditMattersKe
13、yauditmattersarethosemattersthat,inourprofessionaljudgment,wereofmostsignificanceinourauditofthefinancialstatementsofthecurrentperiod.Thesematterswereaddressedinthecontextofourauditofthefinancialstatementsasawhole,andinformingouropinionthereon,andwedonotprovideaseparateopiniononthesematters-Weidenti
14、fiedthefollowingkeyauditmattersinouraudit:1. titleofthekeyauditmatter2. titleofthekeyauditmatter3. titleofthekeyauditmatterKeyAudit MattersHowthesematterswereaddressedintheauditKeyAuditMattersHowthesematterswereaddressedintheaudit2.titleOfthekeyauditmatter3. titleOfthekeyauditmatterAuditorsResponsib
15、ilitiesfortheAuditoftheFinancialStatementsOurobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefreefrommaterialmisstatement,whetherduetofraudorerror,andtoissueanauditorsreportthatincludesouropinion.Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatan
16、auditconductedinaccordancewithCSAswillalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarisefromfraudorerrorandareconsideredmaterialif,individuallyorinaggregate,theycouldreasonablybeexpectedtoinfluencetheeconomicdecisionsofuserstakenonthebasisofthesefinancialstatements.AspartofanauditinaccordancewithCSAs,weexerciseprofessionaljudgmentandmaintainprofession
