审计报告翻译属于金融类翻译范畴，长沙翻译公司专业金融翻译十四年，以下就是我公司专业金融翻译译员做的有关审计报告翻译。

审计报告

    翻译：Auditor’s Report

 

    XX公司：

    翻译：TO XXXX Co., Ltd.

 

    我们接受委托，审计了贵公司2002年12月31日的资产负债表 及2002年度的利润及利润分配表、现金流量表。这些会计报表由贵公司负责，我们的责任是对这些会计报表发表审计意见。我们的审计是根据中国注册会计师独立审计准则进行的。在审计过程中，我们结合贵公司的实际情况，实施了包括抽查会计记录等我们认为必要的审计程序。

 

    翻译：We have audited the accompanying balance sheet of XXXX Co., Ltd. (the “Company”) as at 31st December 2002 and statement of income and cash flows for the year then ended. These financial statements are the responsibility of the Company. Our responsibility is to express an opinion on these financial statements based on our audit. We conduct our audit in accordance with Independent Standards on Auditing for the Certified Public Accountants in China. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements in combination of the actual conditions of your company.

 

    在审计过程中5我们发现贵公司本年度按工效挂钩政策对当年未 用足的效益工资xxx元，列入待摊费用。

 

    翻译：In our auditing, we found the benefit salaries, which amount to RMB XXXXto be granted to staff according to their work performance but not paid to them, are included into the deferred expenses by you.

 

    除上述事项外，我们认为贵公司会计报表符合《企业会计准则》 和《工业公业会计制度》的有关规定，在所有重大方面公允地反映了贵公司2002年12月31日的财务状况及2002年度的经营成果和现金 流量情况，会计处理方法的选用遵循了一贯性原则。

 

    翻译：Apart from the aforesaid facts, in our opinion, the financial statements comply with relevant provisions set forth in Corporate Accounting Standards and Accounting System for Industrial Enterprises, give a true and fair view of the Group’s financial position as at 31st December 2002, and of the results of its operations and cash flows for the year then ended. And the selection of accounting treatment methods follows consistency principle.

    此外，我们注意到资公司长期投资期末佘额占净资产的比例为XXXX。

 

    翻译：In addition, we have noticed that the period-end balance of long-term investment of your company accounts for XXXX of the net assets.