希尼尔翻译公司关于审计报告的翻译攻略与翻译技巧

All shareholders of Qingdao Senior Translation & Consultation Co., Ltd. 青岛希尼尔翻译公司
We have audited the accompanying financial statements of Qingdao Senior Translation & Consultation Co., Ltd. , including the balance sheet on December 31, 2015, the profit statement in 2015, statement of changes in stockholders’ equity, cash flow statement and note to financial statement.
我们审计了后附的无锡嘉利恩电子有限公司（以下简称“希尼尔公司”）财务报表，包括2015年12月31日的资产负债表、2015年度的利润表、现金流量表和所有者权益变动表以及财务报表附注。
1. Management’s Responsibility for the Financial Statements管理层对财务报表的责任
To compile and report the financial statements fairly is the responsibility of senior’s management. This responsibility includes: (1) compiling the financial statements in accordance with the regulations of Small Enterprise Accounting System, and making it reflect fairly; (2) designing, implementing and maintaining internal control that are free from material misstatement, whether due to fraud or error.编制和公允列报财务报表是希尼尔翻译公司管理层的责任。这种责任包括：（1）按照《小企业会计准则》的规定编制财务报表，并使其实现公允反映；（2）设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报。
2. Auditor’s Responsibility注册会计师的责任
Our responsibility is to express our audit conclusion on these financial statements based on our audit. We conducted 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 reasonable assurance whether the financial statements are free from material misstatement.我们的责任是在执行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守则，计划和执行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。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of 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，注册会计师考虑与财务报表编制和公允列报相关的内部控制，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。