审计报告是指注册会计师根据独立审计准则的要求，在实施了必要的审计程序后出具的，用于对被审计单位年度会计报表发表审计意见的书面文件。

The term “auditor's report or audit report” refers to the written document which expresses the CPA’s audit opinion on the entity’s annual financial statements, following the performance of the necessary audit procedures in accordance with the requirements of the Independent Auditing Standards.

注册会计师应当对其出具的审计报告的真实性、合法性负责。审计报告的真实性是指审计报告应如实反映注册会计师的审计范围、审计依据、已实施的审计程序和应发表的审计意见。审计报告的合法性是指审计报告的编制和出具必须符合《中华人民共和国注册会计师法》和独立审计准则的规定。

The CPA is responsible for the truthfulness and legitimacy of the audit report. The term “the truthfulness of the audit report” refers to the requirement that the audit report should objectively reflect the CPA’s scope and basis of the audit, the audit procedures performed and the audit opinion that should be expressed. The term “the legitimacy of the audit report” refers to the requirement that the preparation and issuance of the audit report should be in accordance with the requirements of both the Law of PRC on CPAs and the Independent Auditing Standards.

注册会计师应当考虑审计范围是否受限制，是否存在未调整事项及未充分披露事项等，并根据其对会计报表反映的影响程度，分别出具无保留意见、保留意见、否定意见或无法表示意见的审计报告。在发表保留意见、否定意见或无法表示意见时，应明确说明理由，并在可能情况下，指出其对会计报表反映的影响程度。

The CPA should consider whether there are any limitations in the scope of the audit, whether any unadjusted events, or events that have not been adequately disclosed exist. The CPA should according to the extent of impact on the financial statements, issue an audit report with an unqualified opinion, a qualified opinion, an adverse opinion or a disclaimer of opinion. When a qualified opinion, an adverse opinion or a disclaimer of opinion is expressed, the CPA should clearly state the reasons and, if possible, indicate the extent of their impact on the financial statements.

注册会计师出具的审计报告，应当由注册会计师和会计师事务所签章后，径送委托人，无需经其他单位审定。注册会计师在出具审计报告时，应同时附送已审计的会计报表。

After being signed and stamped by the CPA and the accounting firm, the audit report should be sent to the client directly and should not be subject to approval by other organizations. When issuing the audit report, the CPA should attach the audited financial statements to his or her report.

注册会计师应当要求委托人按照《审计业务约定书》规定的要求使用审计报告。委托人或其他第三者因使用审计报告不当所造成的后果，与注册会计师及其所在的会计师事务所无关。

The CPA should request that his client use the audit report in the manner stated in the Audit Engagement Letter. Any consequences arising from the client’s or other third parties’ improper use of the audit report are not the responsibility of the CPA or his accounting firm.