大冷B2010年年度审计报告(英文版) 2011-04-15.pdf

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1、ZonZunCertifiedPublicAccountantsCo.,Ltd.4/F.GuoxingBuildingNo.22ShoutiSouthRd.,HaidianDist.,Beijing,P.R.China100044AUDITOR’SREPORTZonZun(2011)No.6028TOTHESHAREHOLDERSOFDALIANREFRIGERATIONCOMPANYLIMITEDWehaveauditedtheaccompanyingfinancialstatementsofDalianRefrigerationCompanyLi

2、mited(hereinafter“theCompany”),whichcomprisetheconsolidatedbalancesheetandbalancesheetasatDecember31,2010,andtheconsolidatedincomestatementandincomestatement,theconsolidatedstatementofchangesinequityandstatementofchangesinequity,theconsolidatedcashflowstatementandcashflowstatem

3、entfortheyearthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.Management’sResponsibilityfortheFinancialStatementsManagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewithAccountingStandardsforBusinessEnterp

4、risesissuedbytheMinistryofFinanceofthePeople’sRepublicofChina.Thisresponsibilityincludes:(a)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(b)selecti

5、ngandapplyingappropriateaccountingpolicies;and(c)makingaccountingestimatesthatarereasonableinthecircumstances.Auditor'sResponsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChinaStandardsonAuditing.Thoses

6、tandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassuranceastowhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.T

7、heproceduresselecteddependontheauditor'sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsidersinternalcontrolrelevanttotheentity'spreparationandfairpresentationofthefinancialstate

8、mentsinordertodesignauditproceduresthatareappropriatei