一、急求一篇关于审计的英语文章

The key financial statements and the auditor's report A company's annual report must contain three key financial statements -- the Balance Sheet (BS), the Income Statement (IS), and the Statement of Changes in Financial Positions (SCFP). An unqualified audit opinion from the auditor will not be possible if any of the three statements is absent. In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with of the Generally Accepted Accounting Principles (GAAP) and are able to fairly present the company's financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year. An unqualified audit report is also known as a "clean" report. The BS is the statement that presents the company's financial position at the year-end. The company's performance and changes in financial positions for the year are respectively presented by the IS and the SCFP. For a financial year, the company has a BS at the start, another at the end. They are like two pictures of the company, one taken at the start of the year, the other at the end of the year. How the company changed from the first picture to the second picture is captured by the IS and SCFP of the year. According to the opinion expressed by the auditor, there are essentially three types of audit reports, the unqualified or clean report mentioned above, the qualified report, and the disclaimer. When an auditor cannot certify the fair-presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter. If in his opinion the financial statements are so misleading that they are not able to fairly present the company's year-end financial position, the performance and financial position changes for the year, he should issue a disclaimer. If he has problem with some (but material) part(s) of the financial statements, a qualified opinion is in order. A qualified opinion does not necessarily imply that the accounting figure in question is false. As long as the auditor is not satisfied with the fair-presentation quality of any material financial, he should qualify his audit opinion with respect to that financial. For example, if the audit work on a subsidiary of the company, due to war, natural disaster, or some other reasons, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion on the consolidated financial statements. 主要财务报表及审计意见书 每一个公司的年度报告都包括了三个财务报表，它们是资产负债表、损益表及财务状况变动表，三表任缺其一，审计师就不可能签发无保留审计意见书。

在无保留审计意见书里，审计师确证公司的财务报表系依据一般公认会计原则编制，可以公正表达公司在该财务年年底的财务状况、该财务年度的经营成果及财务状况的变动情形。无保留审计意见书也称“洁净意见书”。

表达公司财务年年底财务状况的报表就是资产负债表。公司在财务年度里的经营成果和财务状况变动的情况则分别由损益表及财务状况变动表来表达。

必须特别强调的是，所谓的报表除了表内的数字外，也包括表后的附注说明。我们将在接连下来的几期分别介绍这三个报表。

公司在财务年度之初有个资产负债表，在财务年度之末有另一个资产负债表，就好像在年初及年尾各拍了一张照片。至于公司究竟如何从年初的样子变成年末的样子，就概括在该年度的损益表及财务状况变动表里了。

审计意见的种类除了前述的“无保留意见”外，还有“保留意见”及“反面意见”。当审计师无法确证公司的财务报表具有公正表达性时，他将视其严重程度，签发保留意见或反面意见。

如果他认为受审的财务报表具有重大的误导性，根本无法公正表达公司的财务状况、经营成果及财务状况变动，他应该签发反面意见书。 保留意见适用于审计师无法确证报表中少数，但重要项目的公正表达性。

保留意见并不一定意味着公司的这些会计数字有假，只要审计师无法满意这些数字的公正表达，他就应该对这些项目保留意见。例如，公司在某国之子公司，由于战争或天灾，查帐工作无法正常进行，以致于审计师无从判断该子公司报表的可信度。

包括了此子公司报表的合并报表的公正表达性自然也受到影响，审计师会就此困难，对此部分的财务数字保留其意见。 S。

二、大学daily report的范文

Hello, everybody. I am on duty today, and I am happy to serve you all in the classroom. It is Thursday today and we have seven classes, four in the morning and three in the afternoon. all of us should study hard in class and when we have the PE class, we should pay attention to our physical safety. After school, Please do take part in some sports and remember to do our homework. That's all. Thank you.。

三、一篇英语短文（Process Report）

Media StudyWhen people talk about Media Study, advertisements may be the only thing known. In fact, media study concludes many parts, news and even the International communication also belong to the media study. Through this branch of learning, news can be known quickly, culture communication become possible and goods may be accepted easier. I believe that media study will be the most attractive subject. Media study is attractive because it provides many advantages, and news can be an important factor. So what is news? News is some thing happens nearly and attracts people. The more that we strive to hit the right buttons with the media, the better the chances of seeing them on the evening news (Peter Turkington, 2000). Many people pay close attention to news, getting news from TV, newspaper, Internet and so on. Through the propagate of news, people can achieve valuable information, for example, some new policy put by the government and some people may also care about where the war happens. Of course, news can be small things such as a farmer lost a chicken, which can just attract elders. So news is a necessary part of people life, it provides a good communication. Culture communication is another important part of media study. It has been attached importance to the government since Tang Dynasty. Xuan zong the king of Tang allowed foreign students to come for culture communication (Privacy, 2007). Culture communication can bring wealth to people from different countries. Both the Chinese and Japanese achieved a lot and learned new science technology. As technology improves, economy will also increase; I think this is what the government likes to see. That is why even in modern time, culture communication still occupy an important place in countries policy.To improve the economy, many governments encourage company to promote development of advertisement these years, because they have found that there are a lot of benefits in advertisement profession. The Outdoor Advertising Association of America estimates that U.S. businesses spent more than $5.5 billion on outdoor advertising in 2003 and is anticipating a healthy increase in 2004(Gaebler Ventures, 2009). Its good prospect certainly will attract many students and caught the parents' sight. Advertisement get close to common life, it has a good effect on consumption. To show some goods on TV or on the Internet, goods can be sold better. So the advertisement of media study will be a useful science skill to master.Media study, the attractive subject has brought a lot of benefits today and it will be more attractive in the future. It not only spread news to people but also can improve culture communication and promote economy development. The governments and schools need to pay more attention to improve education of media study to let more and more people know it, understand it and master it. At least, when people talk about media study in the future, advertisement won't be the only topic, however, this science will cover more valuable areas, such as world peace.。

四、求高中英语daily report范文,简单些

hello every! it's October 11st.i am very pleasure to stand here to give you a dairy report.As we know,the October 10th is a famous day when the Wuchang accident heppened in 1911,which

repersented the begin of Xinhai revolution.After that,the People of China founded at 1912,and start a new time.today,we shoud not forget it which has inflenced chinese for half century.

Beside,loving our country is also a behavior.It is not a logol,not a say,but a behavoior need

you,me,and he do!Let's conquer all in the way to rich and strong!Thank you.