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1、XXCo.,Ltd.AnnualAuditReportYZXXZ(2016)No.2XX56XXCertifiedPublicAccountantsCo.,Ltd.ContentI.AuditreportPage1-2II.FinancialstatementsPage3-6(i)BalanceSheetPage3(ii)IncomeStatementPage4(iii)CashFlowStatementPage5(iv)ChangeStatementofOwners’EquityPage6III.Explanatorynotesoff
2、inancialstatementsPage7-23XXCERTIFIEDPUBLICACCOUNTANTSCO.,LTDAuditReportYZXXZ(2016)No.2XX56XXCo.,Ltd.,WehaveauditedtheaccompanyingfinancialstatementsofXXCo.,Ltd.(hereinafterreferredtoas“yourcompany”),includingthebalancesheetasatDecember31,2015,theincomestatement,cashflow
3、statementandchangestatementofowners’equityof2015aswellasexplanatorynotesoffinancialstatements.I.Management’sresponsibilityforthefinancialstatementsManagementofyourcompanyisresponsibleforthepreparationandfairpresentationoffinancialstatements.Thisresponsibilityincludes:(1)
4、preparingthefinancialstatementsandreflectingfairrepresentationinaccordancewithprovisionsoftheAccountingStandardsforBusinessEnterprises;(2)designing,implementingandmaintainingthenecessaryinternalcontrolinordertofreefinancialstatementsfrommaterialmisstatement,whetherduetof
5、raudorerror.II.Auditor’sresponsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithprovisionsoftheChineseCertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequireme
6、ntsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor’sjudg
7、ment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,thecertifiedpublicaccountantsconsidertheinternalcontrolrelevanttothepreparationandfairpresentationofthefinancialstatementsinordertode
8、signauditproceduresthatareaappropriateinthecircumstances,butnotforthepurposeofexpressinganopiniononthee
