2007报表审计中英格式模板

铸造有限公司 我们审计了后附的的 铸造有限公司 以下简称贵公司 财务报表 包括 2006 年年 12 月 31 日的的资产负债表 2006 年年度的的利润表以及财务报表附注 一 管理层对财务报表的的责任 按照企业会计准则和 企业会计制度 的的规定编制财务报表是贵公司管理层的的责任 这 种责任包括 1 设计 实施和维护与财务报表编制相关的的内部控制 以使财务报表不 存在由于舞弊或错误而导致的的重大错报 2 选择和运用恰当的的会计政策 3 作出合 理的的会计估计 二 注册会计师的的责任 我们的的责任是在实施审计工作的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和披露的的审计证据 选择的的审 计程序取决于注册会计师的的判断 包括对由于舞弊或错报导致的的财务报表重大错报风险的的 评估 在进行风险评估时 我们考虑与财务报表编制相关的的内部控制 以设计恰当的的审计 程序 但目的的并非对内部控制的的有效性发表意见 审计工作还包括评价管理层选用会计政 策的的恰当性和作出会计估计的的合理性 以及评价财务报表的的总体列报 我们相信 我们获取的的审计证据是充分 适当的的 为发表审计意见提供了基础 三 审计意见 我们认为 贵公司财务报表已经按照企业会计准则和 企业会计制度 的的规定编制 在 所有重大方面公允反映了贵公司 2006 年年 12 月 31 日的的财务状况以及 2006 年年度的的经营成 果 此报告中 英文各一份 两者若有差异 以中文为准 山西 联合会计师事务所 中国注册会计师 中国 太原 二 七年年七月十日 to foundry co ltd we have audited the accompanying balance sheet of foundry co ltd the company as of dec 31 2006 and the related consolidated income statement for the 2006 then en ded and a summary of significant ac ing policies and other explanatory notes 1 management s responsibility for the financial statements the management is responsible for the preparation and fair presentation of these finan cial statements in accordance with the ac ing standards for business enterprises and chi na ac ing system for business enterprises this responsibility includes i designing impl ementing and maintaining internal control relevant to the preparation and fair presentatio n of financial statements that are free from material misstatement whether due to fraud o r error ii ing and applying appropriate ac ing policies and iii making ac ing estimates that are reasonable in the circumstances 2 auditor s responsibility our responsibility is to express an opinion on these financial statements based on our a udit we conducted our audit in accordance with the standards on auditing for certified pu blic ac ants those standards require that we comply with ethical requirements and plan a nd perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement an audit involves performing procedures to obtain audit evidence about the amounts a nd disclosures in the financial statements the procedures ed depend on the auditor s ju dgment including the assessment of the risks of material misstatement of the financial st atements whether due to fraud or error in making those risk assessments the auditor co nsiders internal control relevant to the entity s preparation and fair presentation of the fina ncial statements in order to design audit procedures that are appropriate in the circumsta nces but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control an audit also includes evaluating the appropriateness of ac ing policies u sed and the reasonableness of ac ing estimates made by management as well as evalu ating the overall presentation of the financial statements we believe that the audit evidence we have obtained is sufficient and appropriate to pr ovide a basis for our audit opinion 3 opinion in our opinion the financial statements give a true and fair view of the financial position of the company as of dec 31 2006 and of its financial performance for the 2006 years th en ended in accordance with the ac ing standards for business enterprises and china ac ing system for business enterprises the report was m