SOE审计报告新格式范本.doc

○○○审计厅Audit Office of ○○○○○○○○○○审 计 报 告Audit Report○审报[200○] 号○AUDIT REPORT [200○] NO. 项目名称：日本国际协力银行贷款○○项目Project Name: JBIC Loaned ○○○ Project贷款编号：○○○○○Loan No.: ○○○○○项目执行单位：○○日元贷款项目办公室 Project Entity: ○○ Japanese Yen Loan Administration Office 会计年度： 200○Accounting Year: 200○目 录Contents一、 审计师意见 ………………………………………………………○ Auditor’s Opinion二、 财务报表……………………………………………………………○ Financial Statements （一）特别账户报表……………………………………………………○ Special Account Statement（二）资金进度表………………………………………………………○ Statement of Financial Progress（三）费用支出报表……………………………………………………○ Summary Sheet for Payments for Special Account（四）银行账户查询表…….……………………………………………○Answer to Inquiry on Bank Accounts 三、 国家法规、贷款协议执行情况和内部控制评价意见……………○Auditor’s Report on Compliance with the Applicable Provisions of State Laws and Regulations, the Loan Agreement, and on Internal Control over Financial Reporting一、审计师意见审计师意见○○○省（自治区）日元贷款项目办公室:我们审计了你办管理的200○年○○项目（贷款编号：C○－P○○○）的特别账户报表、资金进度表、费用支出报表和银行账户查询表等相关财务报表。

编制上述财务报表是你办的责任我们的责任是通过审计对财务报表发表意见我们的审计是按照国际审计准则和中国国家审计准则进行的它要求我们计划并实施审计，以合理保证财务报表没有重大误报审计包括依据账目记录、凭证票据及对已做工作、已获得货物、服务的实际检查进行费用支出报表的核实我们确信，我们的审计为我们发表的意见提供了合理的基础我们认为，与费用支出报表相关的凭证票据完整、充分, 可以作为向日本国际协力银行申请回补支付的依据，且上述款项的支出符合贷款协议要求此外，我们依据银行账户查询表及抽样调查对特别账户至○○○省(自治区)财政厅管理账户的资金流程进行了审计我们认为特别账户的资金管理妥善,没有任何不合理的错误转账及延迟情况○○省（自治区）审计厅200○年○月○日地址：○○○○○邮政编码：○○○○：○○-○○○○○：○○-○○○○○I. Auditor’s OpinionAuditor’s Opinion To: ○○○ Japanese Yen Loan Project Administration OfficeWe have audited the accompanying Special Account Statement, Statement of Financial Progress, Summary Sheet for Payments for Special Account (SOEs) and Answer to Inquiry on Bank Accounts of the ○○○ Project under Loan Agreement No. C○–P○○○ for the year 200○. These statements are the responsibility of your management. Our responsibility is to express an opinion on the accompanying financial statements based on our audits. We conducted our audits in accordance with the International Auditing Standards and the Government Auditing Standards of the People’s Republic of China. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the above financial statements are free of material misstatement. An audit includes verifying the SOEs with accounting records, supporting documentation, and physical inspection of work done, or goods and services acquired. We believe that our audits provide a reasonable basis for our opinion.In our opinion, with regard to the SOEs, adequate supporting documentation has been maintained to support claims to the JBIC for reimbursements of expenditures incurred; and which expenditures are eligible for financing under the Loan Agreement.Furthermore, we have audited the fund flow from Special Account to the account of the Financial Department of ○○○ Province’s management based upon the Answer to Inquiry on Bank Accounts and the samples of account statements　provided in　a　random　manner. We have the opinion that the fund of Special Account has been adequately managed without any unreasonable mistransfer and delay.Audit Office of ○○○○○ ○，200○Add:○○○○○○○○Postcode:○○○○○○Tel:○○○○-○○○○○○○Fax: ○○○○-○○○○○○○二、财务报表 （II. Financial Statements）（一）特别账户报表（Special Account Statement）开户人：○○省（自治区）政府财政厅（或实际开户人的单位名称）Account Name:Financial Department of XX Provincial Government（or Name of Executing Agency）账号：××××××××Account No.:××××××××贷款协议号：C —P○○○L/A No.: C —P○○○期间：从2007年1月1日-2007年12月31日Period: From 2007-1-1 to 2007-12-31货币单位：日元(In Yen)收/支日期Date ofTransactions利息Amount ofInterest回补款项的金额Amount ofReplenishment提取款项的金额Amount of Withdrawal账户余额Balancing Amount2006/1/1　　701/5　40301/30180　2102/7　301803/6　201603/15　41564/8　100564/27200　2565/6　781786/12　171616/30101717/7　521197/27125　2448/22　1001449/11　697510/2　225310/16130　18311/1　5412912/4　359412/27　44502006/12/315　　55合计Total635665　（二）资金进度表（Statement of Financial Progress）项目名称: ○○○○项目Project Name: ○○○○ Project编制单位: ○○○ 项目执行办公室Executing Agency: ○○○○ Project Steering Office for JBIC Loan资金分类Category (L/A)分类名称Category Name贷款协议金额Loan Amount(L/A)当年度支付金额Current Year Progress Amount Disbursed累计支付金额Cumulative Progress Amount Disbursed支付可能余额Remaining Balance Amount Claimable日元Yen日元Yen日元Yen日元YenABuilding Construction。