独立审计报告英文翻译(英译中)

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英文原文
ANDERSON and ZINDER, P.C.
Certified Public Accountants
Suite 100
Park Plaza East
Denver, Colorado 80110
303/359-0800
 
Independent Auditor’s Report
 
To the Stockholders
General Ring Corporation
 
We have audited the accompanying balance sheets of General Ring Corporation as of December 31, 2007 and 2006, and the related statements of income, retained earnings, and cash flows for the years then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.
 
We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
 
In our opinion, the financial statements referred to above present fairly, in all respects, the financial position of General Ring Corporation as of December 31, 2007 and 2006, and the results of the operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.
 
ANDERSON AND ZINDER, P.C., CPAs
 
February 15, 2008
 
中文译文
安德森和辛德会计师事务所
(合伙公司)
地址:美国科罗拉多州丹佛市公园广场东路100号
邮编:80110
电话:303/359-0800
 
独立审计报告
 
General Ring Corporation公司股东:
 
       我们审计了后附的General Ring Corporation公司2006年和2007年12月31日的资产负债表,以及2006年度和2007年度的损益及存留收益表和现金流量表。这些财务报表由贵公司管理当局负责,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。
       我们的审计是根据美国《一般公认审计准则》进行的。 一般公认审计准则要求我们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。 审计工作包括在抽查的基础上检查支持财务报表金额和披露的证据,评价管理当局所采用的会计原则和做出的重大会计估计,以及评价会计报表的整体表达。我们相信,我们的审计为发表意见提供了合理的基础。
       我们认为,上述会计报表符合美国《一般公认审计准则》的规定,在所有重大方面公允地反映了General Ring Corporation公司2006年和2007年12月31日的财务状况以及2006年度和2007年度的经营成果和现金流量。
 
安德森和辛德会计师事务所(合伙公司)
 
日期:2008年2月15日