AUDITOR’S REPORT
Yue Hua Shen / Yan Zi (2014) No. 0002
ICPA filing number: 0420
To all shareholders of ****** Co., Ltd:
We have audited the accompanying financial statements of ****** Co., Ltd (“Your Company”), which compri the balance sheet as of 31 D ecember 2013, the income statement,statement of changes in owner's equity and cash flow statement for the year then ended, and notes to the financial statements.
I. Management’s responsibility for the financial statements
Management of your Company is responsible for the preparation and fair prentation of financial statements. T his responsibility includes: (1) in accordance with the Accounting Standards f or Business Enterpris and its relevant provisions, preparing the financial statements and reflecting fair prentation; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.
loo changeII. Auditors' responsibility
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Our responsibility is to express an opinion on the financial statements bad on our audit. We conducted our audit in accordance with Chine Certified Public Accountants Auditing Standards. Tho standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable a ssurance 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 procedures lected depend on the auditors' judgment, including the asssment of the risks of material misstatement of the financial statements, w hether due to fraud or error. In making tho risk asssments, we consider the internal control relevant to the preparation and fair prentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpo of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriateness o f accounting policies ud and the reasonableness of accounting estimates made by management, as well as evaluating the overall prentation 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. Opinion
In our opinion, the financial statements of your Company have been prepared in accordance with the Accounting Standards for Business Enterpri and its relevant provisions in all material respect, and prent fairly the financial position of your Company as of 31 December 2013, and the results of its operations and cash flows for the year then ended.
Guangdong Huaxin Accounting Firm (general partner)
Guangdong, China
Chine Certified Public Accountant:
Chine Certified Public Accountant:
January 3, 2014
BALANCE SHEET
AS OF 31 DECEMBER 2013 Unit: RMB Yuan Company: ****** Co., Ltd
Ast Ending
balance Beginning
Balance
Liabilit ies and all parties’
equity (or shareholders'
equity)
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balance
Beginning
Balance
Current Asts: Current liabilities: Monetary funds Short-term borrowings
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Transaction financial ast Transaction financial liabilities
Notes receivable Notes payable
Account receivable Account payable
Account paid in advance Account received in
latecomeadvance
Interest receivable Employee’s
compensation payable
Dividend receivable Tax payable
Other account receivable Interest payable
Inventories Dividend payable
Non-current asts due
within 1 year
Other account payable
Other current asts - - Non-current liabilities
due within 1 year
Total current asts - Other current liabilities
Non-current asts: Total current liabilities - Available for sale
2014年江苏高考英语financial asts
Non-current liabilities:
Maturity investments Long-term borrowings
Long-term account
receivables
Bonds payable
Long-term equity investment Long-term account payable
Investing property Special payables
Fixed ast Accrued liabilities Project in construction Deferred tax liabilities
Engineering material Other non-current
