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2008-12-27 13:38:21 2557 5 *shanxi*unite accountant office auditors report*2007000* jin * (2007) audit no.00*to *foundry co., ltd:*20061231 20062006 then ended, and a summary of significant accounting policies and otherexplanatory notes.1. managements responsibility for the financial statements123the management is responsible for the preparation and fair presentation of thesefinancial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises. this responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in thecircumstances.2. auditors responsibilityrequirements and plan and perform the audit to obtain reasonable assurance whether thefinancial statements are free from material misstatementan audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. the procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. in making those ris assessments, the auditor considers internal control relevant to the entitys preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. an audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial statements. we believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion.3. opinion, 20061231 2006china accounting system for business enterprises.the report was made by chinese and english. if the two files differ, the standard willbe chinese.* shanxi * unite accountant office certified publicaccountant: shanxi, p.r.c. date: jul.10, 20071996wtoexamples of audit report in english() 20038abcabcabc20x2123120x2abcxxabc20x2123120x2 xx xxx xxx2003320following is an example of an audit report containing an unqualified opinionaudit report2003n0.8we conducted our audit in accordance with the independent auditing standards for chinese certified public accountants. those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. an audit includesexamining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe that our audit provides a reasonable basis for our opinion.in our opinion, the financial statements referred above are in accordance with the requirements of both the accounting standard for business enterprises and other relevant financial and accounting laws and regulations promulgated by the state,give a true and fair view of ( or are presented fairly, in all material respects, ) the financial position as of december 31, 2002 , and the results of its operations and its cash flows for the years then ended.certified public accountants(name and stamp of the firm)shijiazhuang, hebei, chinacertified public accountant: certified public accountant: march 20, 2003 20038abcabcabc20x2123120x2abc2002123117309667160599155563%xxabc20x2123120x2xxxxx xxx2003320following is an example of an audit report containing an qualified opinionaudit report2003n0.8we conducted our audit in accordance with the independent auditing standards for chinese certified public accountants. those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. an audit includesexamining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe that our audit provides a reasonable basis for our vision for loss relating to the project service fees receivable has been made at approximately 3% of the year-end balance, and no provision is made for other long-term receivables.in our opinion, except for the possible effects of the uncertainty about the collectibility of the projectservice fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the accounting standard for business enterprises and other relevant financial and accounting laws and regulations promulgated by the state, give a true and fair view of( or are presented fairly, in all material respects, ) the financial position as of december 31, 2002 , and the results of itsoperations and its cash flows for the years then ended. certified public accountants(name and stamp of the firm)shijiazhuang, hebei, chinacertified public accountant: certified public accountant: march 20, 2003 20038abcabcabc20x2123120x2abcxxxxxxxxabc20x2123120x2xxxxx xxx2003320following is an example of an audit report containing an adverse opinionaudit report2003n0.8we conducted our audit in accordance with the independent auditing standards for chinese certified public accountants. those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. an audit includesexamining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe that our audit provides a reasonable basis for our opinion.the inventory costing method as in note x and the valuation method for fixed assets as in note xx do not follow the historical cost principle. this departure from the accounting standards has caused a rmby xin our opinion, due to the material impact of the matters mentioned above, the financial statements referred above are not in accordance with the requirements of both the accounting standard for businessenterprises and other relevant financial and accounting laws and regulations promulgated by the state, dont give a true and fair view of ( or are not presented fairly, in all material respects, ) the financial position as of december 31, 2002 , and the results of its operations and its cash flows for the years then ended.*certified public accountants(name and stamp of the firm)shijiazhuang, hebei, chinacertified public accountant: certified public accountant: march 20, 2003 20038abcabcabc20x2123120x2abcxxxxxxx xxx2003320following is an example of an audit report containing a disclaimer of opinionaudit report2003n0.8ltd.:for business enterprises and other relevant financial and accounting laws and regulations promulgated by the state, or whether these financial statements present fairly the financial position as of december 31, 2002 , and the results of its operations and its cash flows for the years then ended.certified public accountants(name and stamp of the firm)shijiazhuang, hebei, chinacertified public accountant: certified public accountant: march 20, 2003auditors reportyue hua shen / yan zi (2014) no. 0002icpa filing number: 020201401000420to all shareholders of * co., ltd:i. managements responsibility for the financial statementsii. auditors responsibilityan audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. the procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. in making those risk assessments, we consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. an audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.iii. opinionguangdong huaxin accounting firm (general partner)guangdong, chinachinese certified public accountant: chinese certified public accountant: january 3, 2014yangzhou xunda certified public accountants co.,ltdno. (2012)037 auditors reportto *co., ltd:1. managements responsibility for the financial statementsthe management is responsible for the preparation and fair presentation of these financial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises. this responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; and (3) making accounting estimates that are reasonable in the circumstances.2. auditors responsibilityan audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. the procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. in making those risk assessments, the auditor considers internal control relevant to the entitys preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinionon the effectiveness of the entitys internal control. an audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.3. opinionyangzhou xunda certified public accountants co., ltd certified publicaccountant:address : shikefa street 12, yangzhou, chinatel: 87323286 date: february 2nd,2012 auditors report2010242huaxia certified public accountants co.,ltd(2010) audit no.242to thomas be