The following are the types of audit reports provided, welcome to read.

1. Unqualified audit report (without explanation)

2. Unqualified audit report (with explanation)

3. Qualified audit report

4. Refusal to express an opinion audit report

5. Adverse opinion audit report

A certified public accountant may issue an unqualified opinion, a qualified opinion, a negative opinion or a refusal to express an opinion There are four types of audit reports, the format of which is a simplified audit report and an unqualified audit report without an explanatory paragraph, which are usually called standard audit reports.

Unqualified opinion audit reports, qualified opinion audit reports, negative opinion audit reports and disclaimer audit reports with explanatory paragraphs are collectively referred to as the conditions for unqualified opinion in non-standard audit reports

Legal (Accounting Standards for Business Enterprises and other relevant financial accounting systems)

All significant aspects are fairly reflected

Accounting treatment methods follow the principle of consistency

Necessary procedures have been fully implemented Audit procedures

All items that should be adjusted have been adjusted

Basic format of unqualified opinion

All shareholders of a joint stock company:

We accepted the entrustment and audited your company's balance sheet as of December 31, 2000, as well as the income statement and cash flow statement for that year. These financial statements are the responsibility of your company, and our responsibility is to express an audit opinion on these financial statements. Our audit was conducted in accordance with the Independent Auditing Standards for Chinese Certified Public Accountants. During the audit process, we took into account the actual situation of your company and implemented audit procedures that we deemed necessary, including spot checks of accounting records.

We believe that the above-mentioned accounting statements comply with the provisions of the "Accounting Standards for Business Enterprises" and the "Accounting System for Business Enterprises" and fairly reflect the financial position of your company as of December 31, 2000 and that year in all material respects. The operating results and cash flow situation, the selection of accounting treatment methods follows the principle of consistency.

YY Accounting Firm (official seal) Certified Public Accountant Chen Xin Li Hong (signature and seal) Address: March 28, 2001

Conditions of the explanation section

Under certain circumstances, the CPA agrees to deviate from accounting standards

Consistency exceptions

Significant uncertainties

Emphasis on a certain matter

Involving the work of other certified public accountants

Unqualified audit report with explanatory paragraph

In addition, as stated in Note 20 of the accounting statements, the valuation method of your company's inventory is adopted by advanced The first-out method was changed to the last-in-first-out method, which affected the current year's profit to increase by 2 million yuan and current assets to increase by 2 million yuan.

Attachment:

1 Audited balance sheet as of December 31, 2000

2 Audited income statement for 2000

3 Audited 2000 cash flow statement

Conditions for qualified opinions

Some important matters are illegal and the account adjustment is refused.

The audit scope is partially restricted

Individual accounting treatments are not consistent

It also includes post-period events and opening balances.

Format of reserved opinions

After auditing, we found that the materials your company received for the production workshop on December 28, 2000? Ten thousand yuan has been included in the production cost, but it was not consumed in that year . We believe that in accordance with the provisions of the "Accounting Standards for Business Enterprises" and the "Accounting System for Business Enterprises", the withdrawal procedures should be carried out, but your company did not accept our suggestion.

This incident reduced your company's current assets by RMB ?

We believe that, except for the non-compliance with the accounting treatment of materials used as described in the second paragraph of this report, the above-mentioned accounting statements comply with the provisions of the "Accounting Standards for Business Enterprises" and the "Accounting System for Business Enterprises". The major aspects fairly reflect the financial status of your company as of December 31, 2000, the operating results and cash flow situation of the year, and the selection of accounting treatment methods follows the principle of consistency.

Conditions for negative opinion

The accounting treatment is seriously illegal and the account adjustment is refused.

The accounting statements seriously distorted the facts and refused to adjust

The format of the negative opinion

After auditing, we found that your company’s balance sheet did not reflect long-term investment projects , and the long-term investment of RMB ? will be listed as other receivables. We believe that this accounting treatment violates the provisions of the "Accounting Standards for Business Enterprises" and the "Accounting System for Business Enterprises". We proposed adjustments, but your company refused to adopt them.

We believe that due to the important impact of the issues described in the second paragraph of this report, the above-mentioned accounting statements do not comply with the provisions of the "Accounting Standards for Business Enterprises" and the "Accounting System for Business Enterprises" and fail to fairly reflect your company's performance. Financial status as of December 31, 2000, operating results and cash flow for the year.

Conditions for refusing to express opinions

Due to subjective or objective reasons, evidence on certain important matters cannot be obtained.

Format for refusing to express an opinion

We accept the entrustment to audit your company's balance sheet as of December 31, 2000, as well as the income statement and cash flow statement for that year.

A significant portion of your company's revenue is cash sales, but without an internal control system that we can rely on, we are unable to adopt appropriate audit procedures to verify the integrity of the revenue. Therefore, we cannot obtain relevant evidence of the authenticity of the income.

Due to the reasons stated in the second paragraph of this report, we are unable to express an audit opinion on the overall reflection of the above-mentioned financial statements.