审计报告unqualified（UnqualifiedAuditingReport）
UnqualifiedAuditingReport
Introduction
Duringthecourseofourauditingprocedures,wehaveconductedanexaminationofthefinancialstatementsofXYZCompanyfortheyearendedDecember31st,2020.Ourexaminationhasbeencarriedoutinaccordancewithprofessionalauditingstandardsandhasincludedareviewofthesignificantaccountingpoliciesandinternalcontrolsofthecompany.Basedontheresultsofourexamination,wehaveconcludedthatthefinancialstatementsofthecompanyarepresentedfairlyinaccordancewiththeapplicableaccountingstandards,exceptforsomelimitationsofouraudit.
BasisforUnqualifiedOpinion
Thelimitationofourauditarisesfromthefactthatthecompany'smanagementhasnotallowedustoperformadequateprocedurestoconfirmtheexistenceandvaluationofcertainassets.Inparticular,wewerenotabletoobtainsufficientevidencetosupportthevaluationofthecompany'sintangibleassetsandinvestmentproperties.However,wehaveassessedtheriskofmaterialmisstatementintheseareasandbelievethatanypotentialmisstatementswouldnotbematerialtothefinancialstatementsasawhole.Therefore,weareissuinganunqualifiedopiniononthefinancialstatementsofthecompany.
Conclusion
Inouropinion,thefinancialstatementsofXYZCompanyfortheyearendedDecember31st,2020,presentfairly,inallmaterialrespects,thefinancialpositionofthecompanyasatthatdateanditsfinancialperformanceandcashflowsfortheyearthenended,inaccordancewiththeapplicableaccountingstandards,exceptforthelimitationofourauditmentionedabove.Wehavealsoissuedareportonthecompany'sinternalcontrols,whichwillbecommunicatedseparatelytothemanagementofthecompany.Anysubsequenteventsthatmayoccurafterthedateofthisreporthavenotbeentakenintoaccount.
Inconclusion,wehavenoreservationsaboutthefinancialstatementsofXYZCompanyandbelievethattheyprovideatrueandfairviewofthecompany'sfinancialpositionandperformancefortheyearendedDecember31st,2020,exceptforthelimitationofouraudit.
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