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1、中审亚太会计师事务所有限公司ChinaAuditAsiaPacificCertifiedPublicAccountantsCo.,Ltd.审计报告AuditReport万联证券有限责任公司2009年度财务报表审计中国·北京CHINA.BEIJING目录1.审计报告···························································································12.资产负债表··································
2、····················································33.利润表·······························································································44.现金流量表······················································································55.股东权益变动表········
3、········································································66.会计报表附注···················································································7中审亚太会计师事务所有限公司ChinaAuditAsiaPacificCertifiedPublicAccountantsCo.,LTD.审计报告中审亚太审字(2010)010203号万联证券有限责任
4、公司全体股东:我们审计了后附的万联证券有限责任公司(以下简称“贵公司”)财务报表,包括2009年12月31日的资产负债表,2009年度的利润表、现金流量表和所有者权益变动表以及财务报表附注。一、管理层对财务报表的责任按照企业会计准则的规定编制财务报表是贵公司管理层的责任。这种责任包括:(1)设计、实施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。二、注册会计师的责任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
5、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。审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。我们相信,我们获取的审计证据是充分、适当的
6、,为发表审计意见提供了基1中审亚太会计师事务所有限公司ChinaAuditAsiaPacificCertifiedPublicAccountantsCo.,LTD.2Ns!ffiFll.+x
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