致XX公司股東（在XX註冊成立的股份有限公司）
本審計師（以下簡稱「我們」）已完成審核刊於第58頁至第108頁根據香港公認會計原則編制的財務報表。
董事及審計師各自的責任
貴公司的董事負責編制真實與公平的財務報表。在編制該等真實與公平的財務報表時，董事必須選取並貫徹採用合適的會計政策。我們的責任乃根據我們審核工作的結果，對該等財務報表作出獨立意見，並僅向貴公司全體股東報告我們的結論，及不作其它用途。我們並不就本報告的內容向任何其它人士負上責任或承擔法律責任。
意見的基礎
我們乃按香港會計師公會所頒布的審計準則進行審核工作。審核範圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評估董事於編制該等財務報表時所作的重大估計及判斷、所釐定的會計政策是否適合貴公司的具體情況以及有否貫徹應用並充分披露該等會計政策。
我們於策劃及進行審核工作時，均以取得一切我們認為必須的數據及解釋，致使我們獲得充分的憑證，從而就該等財務報表是否存有重大的錯誤陳述，作合理的確定。在作出意見時，我們亦已衡量該等財務報表所披露的數據在整體上是否足夠。我們相信，我們的審核工作已為下列意見建立合理的基礎。
意見
我們認為，該等財務報表均真實及公平地反映貴公司於XX年XX月XX日的財務狀況，及貴公司由XX年X月X日（公司成立日）至XX年XX月XX日止會計期間的利潤及現金流動狀況，並根據香港公司條例的披露要求而妥為編制。
To the members
XX Company Limited
（a 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 evaluated 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.
責任編輯：文會計