會(huì)計(jì)師事務(wù)所有限公司審計(jì)綜合報(bào)告

XX會(huì)計(jì)師事務(wù)所XXCERTIFIEDPUBLICACCOUNTANTSCO.,LTD、

審計(jì)匯報(bào)AuditReport

XX審字[]第x號(hào)

XXAudit[]No.xXX董事會(huì)：XXCo.LtdBoardofDirector:我們審計(jì)了后附XX財(cái)務(wù)表報(bào)，包含12月31日資產(chǎn)負(fù)債表，利潤表、現(xiàn)金流量表和全部者權(quán)益變動(dòng)表，12月31日資產(chǎn)減值準(zhǔn)備情況表和財(cái)務(wù)表報(bào)附注。Wehaveauditedattached

theFinancialStatement

ofyourcompany—XXCo.Ltd(xxhereinafter).IncludingtheBalanceSheetof

Dec.31,IncomeStatementof、CashFlowsStatementandListofFluctuationforShareholder’sEquity,StatementofAllowanceforImpairmentAssets,andnotestothefinancialstatementsofDec.31.一、管理層對(duì)財(cái)務(wù)報(bào)表責(zé)任I.

ResponsibilityoftheAdministrativeauthoritytotheFinancialStatement編制和公允列報(bào)財(cái)務(wù)報(bào)表是昆明塔迪蘭設(shè)備管理層責(zé)任。這種責(zé)任包含：（1）根據(jù)企業(yè)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》要求編制財(cái)務(wù)報(bào)表，并使其實(shí)現(xiàn)公允反應(yīng)；（2）設(shè)計(jì)、實(shí)施和維護(hù)必需內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在因?yàn)槲璞谆蝈e(cuò)誤造成重大錯(cuò)報(bào)。It’stheresponsibilityoftheadministrativeauthorityofyourcompanytoprepareaccountingstatements,includingto1)basedonthecorporationaccountingstandardandthebusinessenterpriseaccountingsystemtopreparingfinancialstatement,inordertofairpresentation;2)design,implementandmaintainallinternalcontrolsrelatedtothefinancialstatementinordertoavoidseriousmistakeinthestatementcausedbyanymalpracticeorerror;二、注冊(cè)會(huì)計(jì)師責(zé)任II.

ResponsibilityoftheCPA(CertifiedPublicAttendant)我們責(zé)任是在實(shí)施審計(jì)工作基礎(chǔ)上對(duì)財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。我們根據(jù)中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求實(shí)施了審計(jì)工作。中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理確保。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement

審計(jì)工作包含實(shí)施審計(jì)程序，以獲取相關(guān)財(cái)務(wù)報(bào)表金額和和披露審計(jì)證據(jù)。選擇審計(jì)程序取決于注冊(cè)會(huì)計(jì)師判定，包含對(duì)因?yàn)槲璞谆蝈e(cuò)報(bào)造成財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)定。在進(jìn)行風(fēng)險(xiǎn)評(píng)定時(shí)，我們考慮和財(cái)務(wù)報(bào)表編制相關(guān)內(nèi)部控制，以設(shè)計(jì)合適審計(jì)程序，但目標(biāo)并非對(duì)內(nèi)部控制有效性發(fā)表意見。審計(jì)工作還包含評(píng)價(jià)管理層選擇會(huì)計(jì)政策合適性和做出會(huì)計(jì)估量合理性，和評(píng)價(jià)財(cái)務(wù)報(bào)表總體列報(bào)。Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor’sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoserisk

assessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfair

presentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.我們相信，我們獲取審計(jì)證據(jù)是充足、合適，為發(fā)表審計(jì)意見提供了基礎(chǔ)。Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.三、審計(jì)意見III.

Suggestion我們認(rèn)為，上述財(cái)務(wù)報(bào)表已經(jīng)根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》要求編制，公允反應(yīng)了XX12月31日財(cái)務(wù)情況和經(jīng)營活動(dòng)結(jié)果和現(xiàn)金流量。In

our

opinion,thefinancialstatementcomplieswiththenationalbusinessaccountingstandardsandrulesofEnterpriseAccountingSystem.They

fairpresentationXX

financialstandingbyDecember31,andthebusinessperformanceandcashflowof.

XX會(huì)計(jì)事務(wù)所