审计报告英文版模板

《审计报告英文版模板》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、ShanghaiZhenhuaHeavyIndustriesCo.,Ltd.FINANICALSTATEMENTS&AUDITORSREPORT2012ShanghaiZhenhuaHeavyIndustriesCo.,Ltd.FINANICALSTATEMENTS&AUDITORSREPORT2012FINANICALSTATEMENTS&AUDITORSREPORT2012AUDITOR’SREPORT1-2ConsolidatedandCompany'sB/S3-4ConsolidatedandCompany'sP/L5ConsolidatedandCompany'sC

2、ashFlowStatements6ConsolidatedShareholder'sEquityMovementStatements7CompanyShareholder'sEquityMovement8FinanicalStatementsNotes9-131SupplementaryinformationAuditors’ReportPricewaterhouseCoopersZhongtianShenZi(2013)No.10027(Page1of2)TOTHESHAREHOLDERSOFSHANGHAIZHENHUAHEAVYINDUSTRIESCO.,LTD.We

3、haveauditedtheaccompanyingconsolidatedaswellascompany’sfinancialstatementsofShanghaiZhenhuaHeavyIndustriesCo.,Ltd.(―ZhenhuaHeavyIndustries‖)includingthecompany’sandtheconsolidatedbalancesheetsasof31December2012,the2012’sP&L,shareholders’equitymovementstatements,cashflowstatementsandnotestot

4、hefinancialstatements.I.TheManagement’sresponsibilitiesontheStatementsPreparingandfairlystatingfinancialstatementsaretheresponsibilitiesofthemanagementofShanghaiZhenhuaHeavyIndustriesCo.,Ltd.Theseresponsibilitiesinclude:(1)Thepreparationoffinancialstatementsinaccordancewiththeprovisionsofth

5、ecorporateaccountingstandards,andtoachieveafairreflection.(2)Design,implementandmaintainthenecessaryinternalcontrols,tomaterialmisstatementduetofraudorerrorinthefinancialstatements.II.TheCPA’sResponsibilitiesOurresponsibilitiesaretoprovideauditopinionsbasedonourauditing.Weconductedtheaudito

6、nthebasisofChinaCPANorms,whichrequireustoabidebyprofessionalvirtuesandnormstoplanandconductaudittoensurethereexistnoseriousreportingerrorsinthefinancialstatements.TheauditIncludesimplementingtheauditprocedurestoacquirefinancialstatementsfiguresandauditevidence.Auditproceduresarechosebasedon

7、CPA’sjudgment,includingtheestimateofrisksforpossiblemisreportsduetocheatingorerrors.Whenestimatingrisks,certifiedpublicaccountantsconsiderinternalcontrolrelatedtothefinancialstatementspreparationandfairpresentation,inordertodesignauditproceduresthatareap