审计报告英文版全.doc

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1、AUDITOR’SREPORTYueHuaShen/YanZi(2014)No.0002ICPAfilingnumber:020201401000420Toallshareholdersof******Co.,Ltd:Wehaveauditedtheaccompanyingfinancialstatementsof******Co.,Ltd(“YourCompany”),whichcomprisethebalancesheetasof31December2013,theincomestatement,statementofchangesinowner'sequityandcashflowst

2、atementfortheyearthenended,andnotestothefinancialstatements.I.Management’sresponsibilityforthefinancialstatementsManagementofyourCompanyisresponsibleforthepreparationandfairpresentationoffinancialstatements.Thisresponsibilityincludes:(1)inaccordancewiththeAccountingStandardsforBusinessEnterprisesan

3、ditsrelevantprovisions,preparingthefinancialstatementsandreflectingfairpresentation;(2)designing,implementingandmaintainingthenecessaryinternalcontrolinordertofreefinancialstatementsfrommaterialmisstatement,whetherduetofraudorerror.II.Auditors'responsibilityOurresponsibilityistoexpressanopiniononth

4、esefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.Anaudi

5、tinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditors'judgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsiderth

6、einternalcontrolrelevanttothepreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesuse

7、dandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabas