管理层声明书(英文版)-豆柴文库

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管理层声明书(英文版)

第一篇：管理层声明书(英文版)ManagementRepresentationLetterTo:Messrs.LiaoandChu:ManagementRepresentationLetterRegardingSpecificAuditforXXX.WehascontractedwithXXXtoperformauditofthefinancialstatementsofXXXfortheperiodendedDecember31,2012forthepurposeofexpressinganopinionastowhetherthefinancialstatementsgiveatrueandfairviewof(presentfairly,inallmaterialrespects)thefinancialpositionofXXXasofDecember31,2012andoftheresultsofitsoperations,itscashflowsfortheperiodfromJanuary1,2012toDecember31,2012andthechangesinequityfortheyearthenended.Weunderstandthatitemsareconsideredmaterialiftheyinvolveanomissionormisstatementofaccountinginfor-mationthatcouldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements.WehaveobtainedadequateandrelevantinformationfromexecutiveemployeesoftheCompanywiththerelevantknowledgeinrelationtothemattersdescribedbelow.Weconfirm,tothebestofourknowledgeandbelief,thefollowingrepresentations:1.WeacknowledgeourresponsibilityandaccountabilityforthepreparationandfairpresentationofthefinancialstatementsinaccordancewithAccountingSystemforBusinessEnterprises.2.ThefinancialstatementsarepreparedinaccordancewithAccountingSystemforBusinessEnterprises,theaccountingbasisofwhichisconsistentwiththatofpreviousyear.TheManagementtakestheresponsibilityfortheauthenticity,validityandcompletenessoftheabove-mentionedfinancialstatements.3.Furthermore,weacknowledgeourresponsibilityforthedesign,implementationandmaintenanceofinternalcontrolsystem,inordertoensurethesecurityandcompletenessoftheCompany’sasset,andtopreventanddetectfraudorerror.4.Webelievethatthefinancialstatementspresentfairly,inallmaterialrespects,thefinancialpositionoftheCom-panyasofDecember31,2012andoftheresultsofitsoperationsanditscashflowsandthechangesinequityfortheperiodended.Therearenomaterialomissionsandmisstatements.Theeffectsofuncorrectedmisstate-mentsinthefinancialstatements,asincludedintheenclosedsummaryareimmaterial,bothinpiduallyandintheaggregate,tothefinancialstatementstakenasawhole.5.W