范本片段

我们接受委托，审计了贵代表处2015年度费用支出表。反映这些费用支出的会计资料的真实性由贵代表处负责，我们的责任是对这些费用的支出及纳税情况发表审计意见。我们的审计是根据《中国注册会计师审计准则》进行的。在审计过程中，我们结合贵代表处实际情况，实施了包括抽查会计记录等我们认为必要的审计程序。

As entrusted, we have audited your 2015 Expense Expenditure List. It’s your responsibility to ensure the authenticity of the expense accounting materials while our duty is to give our audit opinion on their expenses andtax affairs. According to China Registered Accountants Auditing Standards and consideringyour office’s reality, we conducted some essential audit procedures including random inspection of accounting logging and other processes.

我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

We have audited the attached balance sheet of UAE Sharaff Shipping Agency Co., Ltd. (Beijing Representative Office) (hereafter referred to as Beijing Rep. Office) on December 31st, 2015, Income and Expenditure Table in 2015 and Notes to Financial Statement.

根据后附的财务报表附注所述之编制基础编制财务报表是阿联酋沙拉夫船舶代理有限公司北京代表处管理层的责任。这种责任包括：（1）设计、执行和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。

Managers of Beijing Rep. Office shall compile the financial statements based on the compilation basis stated in the attached notes to financial statements. The responsibility includes: (1) Designing, implementing and maintaining internal control relevant to the compilation of financial statements so that the financial statements will be free from great misstatements, whether due to frauds or errors; (2) selecting and applying proper accounting policies; (3) making accounting estimates that are reasonable in the circumstances.