审计报告英文版(全)-豆柴文库

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AUDITOR’SREPORT
YueHuaShen/YanZi(2014)No.0002
ICPAfilingnumber:020201401000420

Toallshareholdersof******Co.,Ltd:
Wehaveauditedtheaccompanyingfinancialstatementsof******Co.,Ltd(“YourCompany”),whichcomprisethebalancesheetasof31December2013,theincomestatement,statementofchangesinowner'sequityandcashflowstatementfortheyearthenended,andnotestothefinancialstatements.
I.Management’sresponsibilityforthefinancialstatements
ManagementofyourCompanyisresponsibleforthepreparationandfairpresentationoffinancialstatements.Thisresponsibilityincludes:(1)inaccordancewiththeAccountingStandardsforBusinessEnterprisesanditsrelevantprovisions,preparingthefinancialstatementsandreflectingfairpresentation;(2)designing,implementingandmaintainingthenecessaryinternalcontrolinordertofreefinancialstatementsfrommaterialmisstatement,whetherduetofraudorerror.
II.Auditors'responsibility
Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.
Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditors'judgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsidertheinternalcontrolrelevanttothepreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.
Webelievethattheauditevidencewehaveobtainedissufficientandappropriateto