會計師查核報告 - 無保留意見 -- 英文範本學習審計，以終為始想像擔任上市公司的會計師，進行年度財務報表的審計，最後簽發會計師查核報告無保留意見英文範本如下，這份報告也說明會計師與公司責任 and 也是審計過程的最終產物之一 Independent Auditors’ ReportThe Board of DirectorsXXXXX Co., Ltd.We have audited the balance sheets of XXXX Co., Ltd. (the “Company＂) as of December 31, 2008 and 2007, and the related statements of operations, changes in stockholders＇ equity, 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.前言段說明：1. 會計師查核哪些財務報表 - > 損益表、股東權益變動表及現金流量表2. 公司的責任 - > 財務報表之編製3. 會計師的責任 -> 根據查核結果表示意見 We conducted our audits in accordance with the auditing standards generally accepted in the Republic of China and the “Regulations Governing Auditing and Certification of Financial Statements by Certified Public Accountants＂. Those standards and regulations 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 of our opinion. 範圍段： 1. 會計師依據什麼來做審計 -> 查核簽證財務報表規則及一般公認審計準則2. 目的 - > 合理確信財務報表有無重大不實表達 (不是驗證財務報表的正確性，也不是查核該公司有無舞弊)3. 查核如何進行 -> 抽查方式以提供意見之合理之依據 In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of XXXXX Co., Ltd. as of December 31, 2008 and 2007, and the results of its operations and its cash flows for the years then ended, in conformity with the “Guidelines Governing the Preparation of Financial Reports by Securities Issuers＂, the related financial accounting standards of the “Business Entity Accounting Act＂ and of the “Regulation on Business Entity Accounting Handling＂, and accounting principlesgenerally accepted in the Republic of China. 意見段：present fairly, in all material respects, "足以允當表達" 所以會計師不是去檢查財務報表的正確性、也不是去刻意揭發舞弊、而是對於財務報表是否可以允當表達 xxx財務狀況、經營成果與現金流量表示意見. 財務狀況 => 資產負債表經營成果 =>損益表、(股東權益變動表)現金流量 =>現金流量表
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