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时间：2023-10-08 22:11
Xi River Hing Wah trial word (2007), 178
Audit report
Xishui county Fang Yinghua steel shops:
We have audited the post of the Xishui County Fang Yinghua steel shops (hereinafter referred to Fang Yinghua steel shops) financial statements, including the December 31, 2005 balance sheet, the 2005 annual taxable income table, retained a profit report And December 31, 2006 only the balance sheet, the 2006 taxable income table, retained a profit report.
1. Responsibility for the management of the financial statements
In accordance with corporate accounting standards and <indivial instrial and commercial households accounting system> the provisions of the preparation of financial statements Fang Yinghua steel shops is the responsibility of management. This responsibility includes (1) design. Implementation and maintenance of the preparation of financial statements and related internal control So that financial statements did not exist as a result of fraud or error of Zhongdacuobao (2) the selection and application of appropriate accounting policies, (3) a reasonable accounting estimate.
2. CPA's responsibility
Our responsibility is to audit the implementation of the financial statements on the basis of the audit opinion. We According to China's certified public accountants auditing standards and provisions of the implementation of the audit work. China's certified public accountants audit standards require that we comply with professional ethics, planning and implementation of the audit to Whether the financial statements did not exist Chongtaicuobao obtain reasonable assurance.
An audit of the implementation of audit proceres to obtain financial statements and disclosure of the amount of audit evidence. Auditing proceres depends on the choice of CPA's judgement, including the result of fraud or error led to the financial statements Chongdacuobao risk assessment. Concting risk Assessment, we consider the preparation of financial statements and related internal controls, to design appropriate audit proceres, but is not the effectiveness of internal controls to express their views. An audit also includes assessing the management of the appropriate choice of accounting policies and make accounting estimates Is reasonable, as well as evaluating the overall financial statement presentation.
We believe that our access to the audit of the evidence is sufficient and appropriate, for the audit opinion from the foundation.
3. Audit opinion
We believe that Fang Yinghua steel shops financial statements in accordance with corporate accounting standards and <indivial instrial and commercial households accounting system> provisions of the establishment, in all significant respects fair reflects the Fang Yinghua steel shops on December 31, 2006 financial 2005 .2006 situation and annual operating results.
Annex: 1.2005, 2006 balance sheet
2.2005, 2006 taxable income table
3.2005, 2006, retained a profit report
4. Xishui Hubei Xinghua Joint accounting firm copies of business licenses
5. Xishui Hubei Xinghua of the entire accounting firm practising certificate copies
6. Chinese copy of a certified public accountant qualification certificate
