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Chapter 17 Case: Here is a draft of the audit report, according to the requirements of audit report, discuss the defects in this audit report.Financial audit reportW company:We have audited the accompanying financial statements of W Company, which comprise the Balance Sheet on December 21, 20X3 AND THE Statement of Income, Statement of Changes in Equity and Statement of Cash Flows for the year then ended, and a summary of significant policies and other explanatory notes.Managements Responsibility for the Financial Statements Management is responsible for the preparation these financial statements. This responsibility includes: prepare financial statements in accordance with the accounting standards for enterprises, and make it fair.Auditors ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We carry out the audit work in accordance with Independent Auditing Standards of China. Those standards require that we comply with ethical requirements and plan and 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 and disclosures in the financial statements. The procedure selected depend on the auditors judgment, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessment, the auditor considers internal control relevant to the entitys 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 entitys 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.OpinionWe confirm that the financial statement give a true view of the financial position of W Company as of December 21,20X3, and of its financial performance and its cash flows for the year then ended in accordance with Independent Auditing Standards of China. (1) Title: Audit Report(2) Recipient: The Board of Directors and Stockholder, W Company(3) Managements Responsibility for the Financial Statements: Management is responsible for the preparation and fair presentation of these financial statements in accordance with Auditing Standards of China. This responsibility includes: 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; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.(4) Auditors Responsibil