审计报告：谁有权出具？

中文：

审计报告是一份由独立审计机构或审计师出具的，对被审计单位财务状况、经营成果和现金流量进行客观评价的文件。那么，究竟哪些人能够出具审计报告呢？

首先，我们需要明确的是，审计报告必须由独立的第三方审计机构或专业审计师出具。这是因为审计报告具有极高的权威性和公信力，需要保证其客观、公正和独立。而被审计单位自己进行审计，往往难以保证其客观性和公正性，因此不被认可。

在中国，审计报告主要由注册会计师、会计师事务所等专业机构和专业人员出具。这些机构和专业人员经过严格的培训和考核，具备丰富的审计经验和专业知识，能够对被审计单位的财务状况、经营成果和现金流量进行全面的审核和评价。

除了专业机构和专业人员外，政府部门和监管机构也可以出具审计报告。例如，税务部门可以对企业的税务情况进行审计，并出具相应的审计报告。这些审计报告具有法律效力，对于企业的合规经营和税务管理具有重要意义。

总的来说，审计报告必须由独立的第三方审计机构或专业审计师出具，以确保其客观、公正和独立。在选择审计机构或审计师时，被审计单位应该充分考虑其专业能力、经验和信誉度，以确保审计报告的准确性和可靠性。

英文：

Audit report is a document issued by an independent auditing institution or auditor, which objectively evaluates the financial situation, operating results, and cash flows of the audited entity. Then, who exactly is authorized to issue an audit report?

Firstly, it should be clear that an audit report must be issued by an independent third-party auditing institution or professional auditor. This is because audit reports have high authority and credibility, requiring objectivity, fairness, and independence. It is often difficult for the audited entity to guarantee objectivity and fairness when conducting its own audit, and therefore, it is not recognized.

In China, audit reports are primarily issued by professional institutions and individuals such as Certified Public Accountants (CPAs) and accounting firms. These institutions and individuals undergo rigorous training and assessments, possess extensive auditing experience and professional knowledge, and are capable of conducting comprehensive audits and evaluations of the audited entity's financial situation, operating results, and cash flows.

Apart from professional institutions and individuals, government departments and regulatory agencies can also issue audit reports. For example, tax departments can audit the tax situation of enterprises and issue corresponding audit reports. These audit reports have legal effect and are significant for the compliant operation and tax management of enterprises.

In conclusion, audit reports must be issued by independent third-party auditing institutions or professional auditors to ensure objectivity, fairness, and independence. When selecting an auditing institution or auditor, the audited entity should fully consider their professional capabilities, experience, and reputation to ensure the accuracy and reliability of the audit report.