audit report外文电子书籍.doc

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1、JianHuUnitedCPAFirmOfShaoXingJianHuauditNo.[2008]105Audit ReportTo:TheBoardofDirectors(orShareholders)ofABCcompanyltd:WehaveauditedtheaccompanyingbalancesheetofABCCo.,Ltd.(“theCompany”)asofDecember31,2007,andtherelatedstatementsofincomeandcashflowsfortheyearthenended.Thesefinancialstatementsarether

2、esponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressanauditopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeIndependentAuditingStandardsforCertifiedPublicAccountants.ThoseStandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceabout

3、whetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialsta

4、tementpresentation.Webelievethatourauditprovidesareasonablebasisforouropinion.Inouropinion,thefinancialstatementsgiveatrueandfairview(orare presented fairly,inallmaterialrespects,)thefinancialpositionasofDecember31,2007,andtheresultsofitsoperationsanditscashflowsfortheyearsthenendedinaccordancewith

5、therequirementsofboththeAccountingStandardforBusinessEnterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbytheState.   CertifiedPublicAccountant:   shajianyaoCertifiedPublicAccountant:zhangxiaCertifiedPublicAccountants:JianHuUnitedCPAFirmOfShaoXing12CBuildingNO.1ZhongXingH

6、ihg-StoryFlatsShaoxingFebruary25,2008