启明星辰2010年年度审计报告 2011-03-04.pdf

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1、北京启明星辰信息技术股份有限公司审计报告中瑞岳华审字[2011]第00917号目录一、审计报告························································································1二、已审财务报表1.合并资产负债表················································································32.合并利润表···················

2、····································································53.合并现金流量表················································································64.合并所有者权益变动表·····································································75.资产负债表············

3、···········································································86.利润表·······························································································107.现金流量表···········································································

4、············118．所有者权益变动表············································································129.财务报表附注··················································································1310.财务报表附注补充资料·····················································

5、·······68中瑞岳华会计师事务所有限公司ZhongruiYuehuaCertifiedPublicAccountantsCo.,Ltd.电话：+86(10)88095588地址：北京市西城区金融大街35号国际Add:8-9/FBlockACorporationBldg.No.35FinanceStreetXichengDistrictTel：+86(10)88095588企业大厦A座8-9层BeijingPRC传真：+86(10)88091190邮政编码：100140PostCode:100140Fax：+8

6、6(10)88091190审计报告中瑞岳华审字[2011]第00917号北京启明星辰信息技术股份有限公司全体股东：我们审计了后附的北京启明星辰信息技术股份有限公司（以下简称“贵公司”）及其子公司（统称“贵集团”)财务报表，包括2010年12月31日的合并及公司的资产负债表，2010年度合并及公司的利润表、合并及公司的现金流量表和合并及公司的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

7、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

8、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，但目的并非对内部控制的有效性发表意见。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1的总体列报。我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。三、审计意见我们认为，上述财务报表已经按照企业会计准则的规定编制，在所有重大方面公允反