致XX公司股東（在XX注冊(cè)成立的股份有限公司）
　　本審計(jì)師（以下簡(jiǎn)稱「我們」）已完成審核刊于第58頁(yè)至第108頁(yè)根據(jù)香港公認(rèn)會(huì)計(jì)原則編制的財(cái)務(wù)報(bào)表。
　　董事及審計(jì)師各自的責(zé)任
　　貴公司的董事負(fù)責(zé)編制真實(shí)與公平的財(cái)務(wù)報(bào)表。在編制該等真實(shí)與公平的財(cái)務(wù)報(bào)表時(shí)，董事必須選取并貫徹采用合適的會(huì)計(jì)政策。我們的責(zé)任乃根據(jù)我們審核工作的結(jié)果，對(duì)該等財(cái)務(wù)報(bào)表作出獨(dú)立意見(jiàn)，并僅向貴公司全體股東報(bào)告我們的結(jié)論，及不作其它用途。我們并不就本報(bào)告的內(nèi)容向任何其它人士負(fù)上責(zé)任或承擔(dān)法律責(zé)任。
　　意見(jiàn)的基礎(chǔ)
　　我們乃按香港會(huì)計(jì)師公會(huì)所頒布的審計(jì)準(zhǔn)則進(jìn)行審核工作。審核范圍包括以抽查方式查核與財(cái)務(wù)報(bào)表所載數(shù)額及披露事項(xiàng)有關(guān)的憑證，亦包括評(píng)估董事于編制該等財(cái)務(wù)報(bào)表時(shí)所作的重大估計(jì)及判斷、所厘定的會(huì)計(jì)政策是否適合貴公司的具體情況以及有否貫徹應(yīng)用并充分披露該等會(huì)計(jì)政策。
　　我們于策劃及進(jìn)行審核工作時(shí)，均以取得一切我們認(rèn)為必須的數(shù)據(jù)及解釋，致使我們獲得充分的憑證，從而就該等財(cái)務(wù)報(bào)表是否存有重大的錯(cuò)誤陳述，作合理的確定。在作出意見(jiàn)時(shí)，我們亦已衡量該等財(cái)務(wù)報(bào)表所披露的數(shù)據(jù)在整體上是否足夠。我們相信，我們的審核工作已為下列意見(jiàn)建立合理的基礎(chǔ)。
　　意見(jiàn)
　　我們認(rèn)為，該等財(cái)務(wù)報(bào)表均真實(shí)及公平地反映貴公司于XX年XX月XX日的財(cái)務(wù)狀況，及貴公司由XX年X月X日（公司成立日）至XX年XX月XX日止會(huì)計(jì)期間的利潤(rùn)及現(xiàn)金流動(dòng)狀況，并根據(jù)香港公司條例的披露要求而妥為編制。
　　To the members
　　XX Company Limited
　?。╝ joint stock company incorporated in the XX with limited liability）
　　We have audited the financial statements on pages 58 to 108 which have been prepared in accordance with accounting principles generally accepted in Hong Kong.
　　RESPECTIVE RESPONSIBILITIES OF DIRECTORS AND AUDITORS
　　The Company's directors are responsible for the preparation of financial statements which give a true and fair view. In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently. It is our responsibility to form an independent opinion, based on our audit, on those financial statements and to report our opinion solely to you, as a body, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.
　　BASIS OF OPINION　　We conducted our audit in accordance with Statements of Auditing Standards issued by the Hong Kong Society of Accountants. An audit includes an examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgments made by the directors in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Company's circumstances, consistently applied and adequately disclosed.
　　We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming our opinion we also *uated the overall adequacy of the presentation of information in the financial statements. We believe that our audit provides a reasonable basis for our opinion.
　　OPINION　In our opinion the financial statements give a true and fair view of the state of affairs of the Company as at XX and of the profit and cash flows of the Company for the period from XX （date of incorporation of the Company） to XX and have been properly prepared in accordance with the disclosure requirements of the Hong Kong Companies Ordinance.