审计署国外贷援款项目审计服务中心
Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects
审计报告
Audit Report
审外中报〔2016〕23号
AUDIT REPORT〔2016〕NO. 23
项目名称：世界银行贷款中国节能融资项目–中国进出口银行
Project Name:China Energy Efficiency Financing Project Financed by the World Bank –the Export-Import Bank of
China
贷款编号：7529–CN
Loan No.：7529–CN
项目执行单位：中国进出口银行
Project Entity: The Export-Import Bank of China
会计年度：2015
不本商城Accounting Year: 2015
目录
Contents
一、审计师意见 (1)
Ⅰ. Auditor’s Opinion (3)
二、财务报表及财务报表附注 (5)
II. Financial Statements and Notes to the Financial Statements (5)
（一）资金平衡表 (5)
娄山关景区介绍
i. Balance Sheet (5)
（二）项目进度表 (7)
ii. Summary of Sources and Us of Funds by Project Component (7)
（三）贷款协定执行情况表 (11)
iii. Statement of Implementation of Loan Agreement (11)
（四）财务报表附注 (12)
iv. Notes to the Financial Statements (15)
三、审计发现的问题及建议 (18)
III. Audit Findings and Recommendations (20)
一、审计师意见
审计师意见
中国进出口银行：
我们审计了世界银行贷款中国节能融资项目2015年12月31日的资金平衡表及截至该日同年度的项目进度表、贷款协定执行情况表等特定目的财务报表及财务报表附注（第5页至第17页）。
（一）项目执行单位对财务报表的责任
编制上述财务报表是你单位的责任，这种责任包括：超声波和次声波
1．按照中国的会计准则、会计制度和本项目贷款协定的要求编制项目财务报表，并使其实现公允反映；
2．设计、执行和维护必要的内部控制，以使项目财务报表不存在由于舞弊或错误而导致的重大错报。
（二）审计责任
我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上述准则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务报表是否不存在重大错报获取合理保证。
为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的审计程序。我们运用职业判断选择审计程序，这些程序包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，为了设计恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目的并非对内部控制的有效性发表意见。审计工作还包括评价所选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
我们相信，我们获取的审计证据是适当的、充分的，为发表审计意见提供了基础。
（三）审计意见
我们认为，第一段所列财务报表在所有重大方面按照中国的会计准则、会计制度和本项目贷款协定的要求编制，公允反映了世界银行贷款中国节能融资项目2015年12月31日的财务状况及截至该日同年度的财务收支和项目执行情况。
叠衣服作文（四）其他事项
昆虫记全文
我们审查了你单位本期内报送给世界银行的第26号提款申请书及所附资料。我们认为，这些资料均符合贷款协议的要求，可以作为申请提款的依据。
本审计师意见之后，共同构成审计报告的还有两项内容：财务报表及财务报表附注和审计发现的问题
及建议。
审计署国外贷援款项目审计服务中心
2016年6月29日小猪英文
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Ⅰ. Auditor’s Opinion
养什么狗比较好
Auditor’s Opinion
珍爱生命热爱生活To the Export-Import Bank of China
We have audited the special purpo financial statements (from Page5 to Page 17) of China Energy Efficiency Financing Project Financed by the World Bank, which compri the Balance Sheet as of December 31, 2015, the Summary of Sources and Us of Funds by Project Component, the State
ment of Implementation of Loan Agreement and Notes to the Financial Statements.
Project Entity’s Responsibility for the Financial Statements
Your entity is responsible for the preparation of the financial statements mentioned above, which include:
i. Preparing and fairly prenting the accompanying financial statements in accordance with Chine accounting standards and system, and the requirements of the project loan agreement;
ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on the financial statements bad on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People’s Republic of China and International Standards on Auditing. Tho standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about 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 auditor’s judgment, including the asssment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making tho risk asssments, the auditor considers internal control relevant to the entity’s 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 effectivene ss of the entity’s internal control. An audit also
