英文財務(wù)審計綜合報告

chinaauditinternationalcertifiedpulicaccountants

address:8thfloor,buildingc,yuhuidasha,no.73fuchengroad,haidian,beijing,china,100143tel:+861068731010fax:

auditorsreport

ref:caicpa()no.01010218

auditorsreporttotheshareholdersof

chinaaerospacecontructiongroupco.,ltd.

management?ˉsresponsibilityforthefinancialstatements

managementisresponsibleforthepreparationofthesefinancialstatementsinaccordancewiththeaccountingstandardsforbusinessenterprisesandaccountingsystemsforbusinessenterprises.thisresponsibilityincludes:(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(2)selectingandapplyingappropriateaccountingpolicies;(3)makingaccountingestimatesthatarereasonableinthecircumstances.

auditor?ˉsresponsibility

anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountanddisclosuresinthefinancialstatements.theproceduresselecteddependontheauditor?ˉsjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity?ˉspreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity?ˉsinternalcontrol.anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandreasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.

webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.opinion

inouropinion,thefinancialstatementspresentfairly,inallmaterialrespects,thefinancialpositionofchinaaerospacecontructiongroupco.,ltdasofdecember31,,andofitsfinancialperformanceanditscashflowsfortheyearthenendedinaccordancewiththeaccountingstandardsforbusinessenterprises

andaccountingsystemsforbusinessenterprises.

chinacertifiedpublicaccountant:liujuren,liguiqin

chinaauditinternationalcertifiedpulicaccountants

march10,?a?t￡oéó??±¨???á??±íó￠??

balancesheet

unit:nanjingfullshareindustrialholdinggroupco.limiteddate:decemberunit:cny

profitstatement

december

formulatedby:nanjingfullshareindustrialholdinggroupco.limited

nanjingfullshareindustrialholdinggroupco.limited

cashflowstatement

year

[withthespecialseal(1)forauditofnanjingzhongyacertifiedpublicaccountantsco.,ltd.,3016]

éó??±¨???Dó￠???????ù±?

±à??°′￡o?a·?±?×￠2á?á??ê|?′òμ￡?D-?á???ú1996?ê?íò?í¨1y?á?ˉ·??ú?ˉμ?á?ó￠??éó??±¨???ù±??￡??×??ò1ú?óè?wto￡??ò1ú?á??êD3??e2?ó?1ú?ê?ó1ì￡???×￠2á?á??ê|μ?íaó?????óDá??ü??μ?òa?ó￡?áíò?·???￡?éó??±¨??×??òò?×?á?DT??￡??a?ú×??òê?×￠2á?á??ê|μ??′òμDè?ó￡??ò???ù?YDT??oóμ?éó??±¨??×??ò??D??a?¨á?ó￠??éó??±¨???ù±?￡?1?′ó?ò?ú?′òμê±2????￡

examplesofauditreportinenglish

(éó??±¨??ó￠???ù±?)

ò??￠?T±￡á?òa??éó??±¨??2?????ê?è???￡o

éó??±¨??

[]μú8o?

abc1é·YóD?T1???è?ì?1é??￡o

?ò??éó??á?oó??μ?abc1é·YóD?T1???￡¨ò????ò3?abc1???￡?20x2?ê12??31è?μ?×ê2ú?o??±íò??°20x2?ê?èμ?à?èó±íoí???eá÷á?±í?￡?aD??á??±¨±íμ?±à??ê?abc1???1üàíμ±??μ??eè?￡??ò??μ??eè?ê??úêμê?éó??1¤×÷μ??ù′?é????aD??á??±¨±í·￠±íòa???￡

?ò??°′???D1ú×￠2á?á??ê|?àá￠éó??×??ò????oíêμê?éó??1¤×÷￡?ò?o?àíè·D??á??±¨±íê?·?2?′??ú??′ó′í±¨?￡éó??1¤×÷°üà¨?ú3é2éμ??ù′?é??ì2é?§3??á??±¨±í?e??oí????μ??¤?Y￡??à??1üàíμ±???ú±à???á??±¨±íê±2éó?μ??á???t2?oí×÷3?μ???′ó?á??1à??￡?ò??°?à???á??±¨±íμ???ì?·′ó3?￡?ò???àD?￡??ò??μ?éó??1¤×÷?a·￠±íòa??ìá1?á?o?àíμ??ù′??￡

?ò??è??a￡?é?ê??á??±¨±í·?o?1ú?ò°?2?μ??óòμ?á??×??òoí??xx?á?????è?·μ?1??¨￡??ú?ùóD??′ó·???1??ê·′ó3á?abc1???20x2?ê12??31è?μ?2???×′??ò??°20x2?ê?èμ??-óa(chǎn)3é1?oí???eá÷á??￡xx?á??ê|ê????ù￡¨????￡??D1ú×￠2á?á??ê|￡oxxx￡¨????2￠????￡?

?D1ú￡?oó±±￡?êˉ?ò×ˉ?D1ú×￠2á?á??ê|￡oxxx￡¨????2￠????￡?

?ê3??20è?

ò??￠followingisanexampleofanauditreportcontaininganunqualifiedopinion

auditreport

[]n0.8

weconductedourauditinaccordancewiththeindependentauditingstandardsforchinesecertifiedpublicaccountants.thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.anauditincludes

examining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.webelievethatourauditprovidesareasonablebasisforouropinion.

inouropinion,thefinancialstatementsreferredaboveareinaccordancewiththerequirementsofboththeaccountingstandardforbusinessenterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbythestate,

giveatrueandfairviewof(orarepresentedfairly,inallmaterialrespects,)thefinancialpositionasofdecember31,,andtheresultsofitsoperationsanditscashflowsfortheyearsthenended.

certifiedpublicaccountants(nameandstampofthefirm)

shijiazhuang,hebei,china

certifiedpublicaccountant:§?§?§?

certifiedpublicaccountant:§?§?§?

march20,

?t?￠±￡á?òa??μ?éó??±¨??2?????ê?è???￡o

éó??±¨??

[]μú8o?

abc1é·YóD?T1???è?ì?1é??￡o

?ò??éó??á?oó??μ?abc1é·YóD?T1???￡¨ò????ò3?abc1???￡?20x2?ê12??31è?μ?×ê2ú?o??±íò??°20x2?ê?èμ?à?èó±íoí???eá÷á?±í?￡?aD??á??±¨±íμ?±à??ê?abc1???1üàíμ±??μ??eè?￡??ò??μ??eè?ê??úêμê?éó??1¤×÷μ??ù′?é????aD??á??±¨±í·￠±íòa???￡

?ò??°′???D1ú×￠2á?á??ê|?àá￠éó??×??ò????oíêμê?éó??1¤×÷￡?ò?o?àíè·D??á??±¨±íê?·?2?′??ú??′ó′í±¨?￡éó??1¤×÷°üà¨?ú3é2éμ??ù′?é??ì2é?§3??á??±¨±í?e??oí????μ??¤?Y￡??à??1üàíμ±???ú±à???á??±¨±íê±2éó?μ??á???t2?oí×÷3?μ???′ó?á??1à??￡?ò??°?à???á??±¨±íμ???ì?·′ó3?￡?ò???àD?￡??ò??μ?éó??1¤×÷?a·￠±íòa??ìá1?á?o?àíμ??ù′??￡

oó??μ??ê12??31è?μ?×ê2ú?o??±í?D°üà¨?e???a17￡?309￡?667?aμ?ó|ê?1¤3ì·t??·?oí?e???a160￡?599￡?155?aμ?3¤?úó|ê??????￡?aD?????ê?1ó1???μ?ò???o?×êí?×êè??°??éìòμ??°é?·1ó1???μ??￡è??á??±¨±í??×￠5oí6?ùê?￡??aD?ó|ê?????μ??éê???D?′??ú2?è·?¨D??￡òò?a????è?μ?3￥?1?üá|è???óú???′à′????μ?3é1|??×÷?°??ê?·?×?ê?ó?1ó1???μ?D-òé￡?ò????T·¨1à???aD?????μ?×????éê????e???￡1ó1???ò?°′??ó|ê?1¤3ì·t??·??ê??óà??μ?3%??ìáá????μ×?±?￡???ó|ê?3¤?ú??????óD??ìá???μ×?±??￡

?ò??è??a￡?3yá?ó|ê?1¤3ì·t??·?oíó|ê?3¤?ú????μ??éê???D?2?è·?¨?é?ü???á??±¨±í2úéúμ?ó°?ìía￡?é?ê??á??±¨±í·?o?1ú?ò°?2?μ??óòμ?á??×??òoí??xx?á?????è?·μ?1??¨￡??ú?ùóD??′ó·???1??ê·′ó3á?abc1???20x2?ê12??31è?μ?2???×′??ò??°20x2?ê?èμ??-óa(chǎn)3é1?oí???eá÷á??￡

xx?á??ê|ê????ù￡¨????￡??D1ú×￠2á?á??ê|￡oxxx￡¨????2￠????￡?

?D1ú￡?oó±±￡?êˉ?ò×ˉ?D1ú×￠2á?á??ê|￡oxxx￡¨????2￠????￡?

?ê3??20è?

?t?￠followingisanexampleofanauditreportcontaininganqualifiedopinion

auditreport

[]n0.8

weconductedourauditinaccordancewiththeindependentauditingstandardsforchinesecertifiedpublicaccountants.thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.anauditincludes

examining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.webelievethatourauditprovidesareasonablebasisforouropinion.

provisionforlossrelatingtotheprojectservicefeesreceivablehasbeenmadeatapproximately3%oftheyear-endbalance,andnoprovisionismadeforotherlong-termreceivables.

inouropinion,exceptforthepossibleeffectsoftheuncertaintyaboutthecollectibilityoftheproject

servicefeesandotherlong-termreceivables,thefinancialstatementsreferredaboveareinaccordancewiththerequirementsofboththeaccountingstandardforbusinessenterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbythestate,giveatrueandfairviewof(orarepresentedfairly,inallmaterialrespects,)thefinancialpositionasofdecember31,,andtheresultsofits

operationsanditscashflowsfortheyearsthenended.certifiedpublicaccountants(nameandstampofthefirm)

shijiazhuang,hebei,china

certifiedpublicaccountant:§?§?§?

certifiedpublicaccountant:§?§?§?

march20,

èy?￠·??¨òa??μ?éó??±¨??2?????ê?è???￡o

éó??±¨??

[]μú8o?

abc1é·YóD?T1???è?ì?1é??￡o

?ò??éó??á?oó??μ?abc1é·YóD?T1???￡¨ò????ò3?abc1???￡?20x2?ê12??31è?μ?×ê2ú?o??±íò??°20x2?ê?èμ?à?èó±íoí???eá÷á?±í?￡?aD??á??±¨±íμ?±à??ê?abc1???1üàíμ±??μ??eè?￡??ò??μ??eè?ê??úêμê?éó??1¤×÷μ??ù′?é????aD??á??±¨±í·￠±íòa???￡

?ò??°′???D1ú×￠2á?á??ê|?àá￠éó??×??ò????oíêμê?éó??1¤×÷￡?ò?o?àíè·D??á??±¨±íê?·?2?′??ú??′ó′í±¨?￡éó??1¤×÷°üà¨?ú3é2éμ??ù′?é??ì2é?§3??á??±¨±í?e??oí????μ??¤?Y￡??à??1üàíμ±???ú±à???á??±¨±íê±2éó?μ??á???t2?oí×÷3?μ???′ó?á??1à??￡?ò??°?à???á??±¨±íμ???ì?·′ó3?￡?ò???àD?￡??ò??μ?éó??1¤×÷?a·￠±íòa??ìá1?á?o?àíμ??ù′??￡

è??á??±¨±í??×￠xoí??×￠xx?ùê?￡?1ó1???μ?′???3é±?o???·?·¨oí1ì?¨×ê2ú????·?·¨??óD×??-àúê·3é±??-?ò￡??￥·′á??á??×??ò￡?μ???′??????μ??éùx?a￡?1ì?¨×ê2ú?-?μ???óxx?a￡?′ó????1ó1????-óa(chǎn)3é1?2úéú??′óó°?ì?￡

?ò??è??a￡?óéóúêüμ??°???ùê?ê???μ???′óó°?ì￡?é?ê??á??±¨±í2?·?o?1ú?ò°?2?μ??óòμ?á??×??òoí??xx?á?????è?·μ?1??¨￡??′?ü1??ê·′ó3abc1???20x2?ê12??31è?μ?2???×′??ò??°20x2?ê?èμ??-óa(chǎn)3é1?oí???eá÷á??￡

xx?á??ê|ê????ù￡¨????￡??D1ú×￠2á?á??ê|￡oxxx￡¨????2￠????￡?

?D1ú￡?oó±±￡?êˉ?ò×ˉ?D1ú×￠2á?á??ê|￡oxxx￡¨????2￠????￡?

?ê3??20è?

èy?￠followingisanexampleofanauditreportcontaininganadverseopinion

auditreport

[]n0.8

weconductedourauditinaccordancewiththeindependentauditingstandardsforchinesecertifiedpublicaccountants.thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.anauditincludes

examining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.webelievethatourauditprovidesareasonablebasisforouropinion.

theinventorycostingmethodasinnotexandthevaluationmethodforfixedassetsasinnotexxdonotfollowthehistoricalcostprinciple.thisdeparturefromtheaccountingstandardshascausedarmbyx

inouropinion,duetothematerialimpactofthemattersmentionedabove,thefinancialstatementsreferredabovearenotinaccordancewiththerequirementsofboththeaccountingstandardforbusiness

enterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbythestate,don?ˉtgiveatrueandfairviewof(orarenotpresentedfairly,inallmaterialrespects,)thefinancialpositionasofdecember31,,andtheresultsofitsoperationsanditscashflowsfortheyearsthenended.

**certifiedpublicaccountants(nameandstampofthefirm)

shijiazhuang,hebei,china

certifiedpublicaccountant:§?§?§?

certifiedpublicaccountant:§?§?§?

march20,

???￠?T·¨±íê?òa??μ?éó??±¨??2?????ê?è???￡o

éó??±¨??

[]μú8o?

abc1é·YóD?T1???è?ì?1é??￡o

?ò???óêü?ˉíD￡???oó??μ?abc1é·YóD?T1???￡¨ò????ò3?abc1???￡?20x2?ê12??31è?μ?×ê2ú?o??±íò??°20x2?ê?èμ?à?èó±íoí???eá÷á?±í??DDéó???￡?aD??á??±¨±íμ?±à??ê?abc1???1üàíμ±??μ??eè??￡

í¨1y?ì2é￡?è???×￠xx?ù????μ????ù￡?1ó1???′ó2?·?′???1oè?oí2ú?·?úê??ù?aó?1?áa·?????μ???ò×?￡???ò￡?óéóú1ó1???1üàíμ±??μ??T??￡??ò???T·¨???aD???ò×êμê?±?òaμ?éó??3ìDò?￡òò′??ò???T·¨?D???aD???ò×ê?·?1??ê?￠o?àí?￡

óéóú?T·¨??é?ê?1?áa??ò×êμê?±?òaμ?éó??3ìDòò??°?T·¨?D???????á??±¨±í??ì?μ?ó°?ì3ì?è￡??ò???T·¨??é?ê??á??±¨±í·￠±íòa???￡

xx?á??ê|ê????ù￡¨????￡??D1ú×￠2á?á??ê|￡oxxx￡¨????2￠????￡?

?D1ú￡?oó±±￡?êˉ?ò×ˉ?D1ú×￠2á?á??ê|￡oxxx￡¨????2￠????￡?

?ê3??20è?

???￠followingisanexampleofanauditreportcontainingadisclaimerofopinion

auditreport

[]n0.8

ltd.:

certifiedpublicaccountants(nameandstampofthefirm)

shijiazhuang,hebei,china

certifiedpublicaccountant:§?§?§?

certifiedpublicaccountant:§?§?§?

march20,

[1?±?′°?ú]?a??￡oéó??±¨???Dó￠??????

×?D?éó??±¨???Dó￠??????￡¨×a??￡?éó??±¨???Dó￠????-12-2713:38:21???á2557?à??5×?o?￡o′ó?DD?????

é??÷**áao??á??ê|ê????ù

shanxi**uniteaccountantoffice

éó??±¨??

auditor?ˉsreport

?ú**éó×?￡¨￡?μú000**o?jin**()auditno.00**

**?y?ìóD?T1???￡o

to**foundryco.,ltd:

?ò??éó??á?oó??μ?**?y?ìóD?T1???￡¨ò????ò3?1ó1???￡?2???±¨±í￡?°üà¨?ê12??

31è?μ?×ê2ú?o??±í￡??ê?èμ?à?èó±íò??°2???±¨±í??×￠?￡

thenended,andasummaryofsignificantaccountingpoliciesandother

explanatorynotes.

ò??￠1üàí2???2???±¨±íμ??eè?

management?ˉsresponsibilityforthefinancialstatements

°′???óòμ?á??×??òoí???óòμ?á?????è?·μ?1??¨±à??2???±¨±íê?1ó1???1üàí2?μ??eè??￡?a???eè?°üà¨￡o￡¨1￡?éè???￠êμê?oí???¤ó?2???±¨±í±à???à1?μ??ú2?????￡?ò?ê12???±¨±í2?′??úóéóú?è±×?ò′í?ó??μ???μ???′ó′í±¨￡o￡¨2￡?????oí??ó???μ±μ??á???t2?￡o￡¨3￡?×÷3?o?

àíμ??á??1à???￡

themanagementisresponsibleforthepreparationandfairpresentationofthese

financialstatementsinaccordancewiththeaccountingstandardsforbusinessenterprisesandchinaaccountingsystemforbusinessenterprises.thisresponsibilityincludes:(i)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(ii)selectingandapplyingappropriateaccountingpolicies;and(iii)makingaccountingestimatesthatarereasonableinthe

circumstances.

?t?￠×￠2á?á??ê|μ??eè?

auditor?ˉsresponsibility

?ò??μ??eè?ê??úêμê?éó??1¤×÷μ??ù′?é???2???±¨±í·￠±íéó??òa???￡?ò??°′???D1ú×￠2á?á??ê|éó??×??òμ?1??¨?′DDá?éó??1¤×÷?￡?D1ú×￠2á?á??ê|éó??×??òòa?ó?ò??×?ê??°òμμàμ?1?

·?￡?????oíêμê?éó??1¤×÷ò???2???±¨±íê?·?2?′??ú??′ó′í±¨??è?o?àí±￡?¤?￡

requirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthe

financialstatementsarefreefrommaterialmisstatement

éó??1¤×÷é??°êμê?éó??3ìDò￡?ò???è?óD1?2???±¨±í?e??oíoí????μ?éó???¤?Y?￡????μ?éó??3ìDòè???óú×￠2á?á??ê|μ??D??￡?°üà¨??óéóú?è±×?ò′í±¨μ???μ?2???±¨±í??′ó′í±¨·???μ??à1à?￡?ú??DD·????à1àê±￡??ò??????ó?2???±¨±í±à???à1?μ??ú2?????￡?ò?éè????μ±μ?éó??3ìDò￡?μ???μ?2￠·????ú2?????μ?óDD§D?·￠±íòa???￡éó??1¤×÷?1°üà¨?à??1üàí2???ó??á???t2?μ???μ±D?oí×÷3??á??1à??μ?o?àíD?￡?ò??°?à??2???±¨±íμ?×üì?áD±¨?￡

?ò???àD?￡??ò????è?μ?éó???¤?Yê?3?·??￠êêμ±μ?￡??a·￠±íéó??òa??ìá1?á??ù′??￡webelievethattheauditevidencewehaveobtainedissufficientandappropriateto

provideabasisforourauditopinion.

èy?￠éó??òa??

opinion

?ò??è??a,1ó1???2???±¨±íò??-°′???óòμ?á??×??òoí???óòμ?á?????è?·μ?1??¨±à??￡??ú?ùóD??′ó·???1??ê·′ó3á?1ó1????ê12??31è?μ?2???×′??ò??°?ê?èμ??-óa(chǎn)3é

1??￡

chinaaccountingsystemforbusinessenterprises.

′?±¨???D?￠ó￠???÷ò?·Y￡?á???è?óD2?òì￡?ò??D???a×??￡

thereportwasmadebychineseandenglish.ifthetwofilesdiffer,thestandardwill

bechinese.

é??÷**áao??á??ê|ê????ù?D1ú×￠2á?á??ê|￡o

shanxi**uniteaccountantofficecertifiedpublic

accountant:

?D1ú?¤ì??-?t?e?e???ê????ê?è?shanxi,p.r.c.date:jul.10,?a??￡o?ê?èéó??±¨???Dμ??á???°éó??ó￠ó?

?ê?èéó??±¨???Dμ??á???°éó??ó￠ó?

englishforaccounting&auditinginannualrepor

?÷òa?úèY

contents

?ê?èéó??±¨???ò?ü

frameworkofannualreport

?ê?èéó??±¨???D?ùó|ó?μ??à1?רòμ?á???°éó??ó￠ó?

accountingandauditenglishinannualreport

?ê?èéó??±¨???ò?ü

frameworkofannualreport

éó??òa??auditopinion

1üàí2??eè?management?ˉsresponsibilityforthefinancialstatements×￠2á?á??ê|?eè?auditors?ˉresponsibility

éó??òa??auditor?ˉsopinion

1üàí2?2???±¨±ímanagementfinancialstatements

×ê2ú?o??±íbalancesheet

???eá÷á?±ícashflowstatement

2???±¨±í??×￠notestothefinancialstatements

?ê?èéó??±¨??·?ày-1üàí2??eè?(1)

example-management?ˉsresponsibility(1)°′???D?aè???12oí1ú2??t2?°?2?μ??óòμ?á??×??òμ?1??¨±à??2???±¨±íê?1ó1???1üàí2?μ??eè??￡

?ê?èéó??±¨??·?ày-1üàí2??eè?(2)

example-management?ˉsresponsibility(2)

?a???eè?°üà¨￡o(1)éè???￠êμê?oí???¤ó?2???±¨±í±à???à1?μ??ú2?????￡?ò?ê12???±¨±í2?′??úóéóú?è±×?ò′í?ó??μ???μ???′ó′í±¨￡?(2)????oí??ó???μ±μ??á???t2?￡?(3)×÷3?o?àíμ??á??1à???￡

thisresponsibilityincludes:designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;selectingandapplyingappropriateaccountingpolicies;andmakingaccountingestimatesthatarereasonableinthecircumstances.

?à1??á???°éó??ó￠ó?′ê??-1üàí2??eè?

glossary-management?ˉsresponsibility

?D1ú?óòμ?á??×??òchinaaccountingstandardsforbusinessenterprises?ú2?????internalcontrol

??′ó′í±¨materialmisstatement

?è±×?ò′í?ófraudorerror

?á???t2?accountingpolicies

?á??1à??accountingestimates

?ê?èéó??±¨??·?ày-×￠2á?á??ê|μ??eè?￡¨1￡?

example-auditors?ˉresponsibility(1)

?ò??μ??eè?ê??úêμê?éó??1¤×÷

μ??ù′?é???2???±¨±í·￠±íéó??òa???￡

?ò??°′???D1ú×￠2á?á??ê|éó??×??ò

μ?1??¨?′DDá?éó??1¤×÷?￡

?D1ú×￠2á?á??ê|éó??×??òòa?ó?ò??×?ê?

?°òμμàμ?1?·?￡?????oíêμê?éó??1¤×÷ò???

2???±¨±íê?·?2?′??ú??′ó′í±¨??è?o?àí±￡?¤?￡

ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.

weconductedourauditinaccordancewithchinastandardsonauditingforcertifiedpublicaccountants.

?à1??á???°éó??ó￠ó?′ê??-×￠2á?á??ê|μ??eè?(1)

glossary-auditors?ˉresponsibility(1)

·￠±íéó??òa??expressanauditopinion

?D1úéó??×??òchinastandardsonauditing

?°òμμàμ?1?·?ethicalrequirements

o?àí±￡?¤reasonableassurance

?ê?èéó??±¨??·?ày-×￠2á?á??ê|μ??eè?￡¨2￡?

example-auditors?ˉresponsibility(2)

éó??1¤×÷é??°êμê?éó??3ìDò￡?ò???è?óD1?2???±¨±í?e??oí????μ?éó???¤?Y?￡

????μ?éó??3ìDòè???óú×￠2á?á??ê|μ??D??￡?°üà¨??óéóú?è±×?ò′í?óμ???μ?2???±¨±í??′ó′í±¨·???μ??à1à?￡

?ú??DD·????à1àê±￡??ò??????ó?2???±¨±í±à???à1?μ??ú2?????￡?ò?éè????μ±μ?éó??3ìDò￡?μ??