冬瓜牛肉丸子汤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〔2018〕23号
AUDIT REPORT〔2018〕NO.23
项目名称:全球环境基金赠款城市建筑节能与可再生能源应用项目Project Name:Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF
赠款号:TF014522-CN
Grant No.:TF014522-CN
项目执行单位:住房和城乡建设部建筑节能与科技司
听觉感受器Project Entity:Department of Science and Technology,Ministry of
Housing and Urban-Rural Development
会计年度:2017
Accounting Year:2017
目录
Contents元宵节晚会
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)
帅以致死
i.Balance Sheet (5)
麻婆豆腐菜谱(二)赠款协定执行情况明细表 (6)
ii.Statement of Implementation of Grant Agreement (6)
谁轻谁重(三)专用账户收支表 (7)
iii.Special Account Statement (7)
(四)财务报表附注 (8)
iv.Notes to the Financial Statements (10)
三、审计发现的问题及建议 (12)
III.Audit Findings and Recommendations (13)
一、审计师意见
审计师意见
住房和城乡建设部建筑节能与科技司:
我们审计了全球环境基金赠款城市建筑节能与可再生能源应用项目2017年12月31日的资金平衡表及截至该日同年度的赠款协定执行情况明细表和专用账户收支表等特定目的财务报表及财务报表附注(第5页至第11页)。
(一)项目执行单位及财政部国际财金合作司对财务报表的责任
编制上述财务报表中的资金平衡表、赠款协定执行情况明细表是你单位的责任,编制专用账户收支表是财政部国际财金合作司的责任,这种责任包括:
1.按照中国的会计准则、会计制度和本项目赠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
圆的方程一般式
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
铂金硬度
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、会计制度和本项目赠款协定的要求编制,公允反映了全球环境基金赠款城市建筑节能与可再生能源应用项目2017年12月31日的财务状况及截至该日同年度的财务收支、项目执行和专用账户收支情况。
(四)其他事项
我们还审查了本期内报送给世界银行的5号提款申请书及所附资料。我们认为,这些资料均符合赠款协定的要求,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
2018年6月28日
地址:中国北京市中关村南大街4号
邮政编码:100086
电话:86-10-62150750
Ⅰ.Auditor’s Opinion
Auditor’s Opinion
To Department of Science and Technology,Ministry of Housing and Urban-Rural Development
We have audited the special purpo financial statements(from Page5 to Page11)of the Urban-Scale Building Energy Efficiency and Renewable Energy Project Granted by GEF,which compri the Balance Sheet as of December31,2017,the Statement of Implementation of Grant Agreement,the Special Account Statement for the year then ended, and Notes to the Financial Statements.
Project Entity and International Financial and Economic Cooperation Department of Ministry of Finance’s Responsibility for the Financial Statements
The preparation of the Balance Sheet,the Statement of Implementation of Grant Agreement is the responsibility of your entity,while the preparation of the Special Account Statement is the responsibility of International Financial and Economic Cooperation Department of MOF, which includes:
(1)Preparing and fair prenting the accompanying financial statements in accordance with Chine accounting standards and system,and the requirements of the project grant agreement;
(2)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