Auditor's Report
To the shareholders of ABC Co., Ltd.,
I. Opinion
We have audited the financial statements of ABC Co., Ltd. (hereinafter referred to as "the Company"), which compri the balance sheet as at December 31, 2017, and the income statement, the statement of cash flows for the year then ended and notes to the financial statements.
In our opinion, the attached financial statements are prepared, in all material respects, in accordance with Accounting Standards for Small Business Enterpris and prent fairly the financial position of the Company as at December 31, 2017 and its operating results and cash flows for the year then ended.
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II. Basis for Our Opinion
We conducted our audit in accordance with the Auditing Standards for Certified Public Accountants in China. Our responsibilities under tho standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements ction of our report. According to the Code of Ethics for Chine CPA, we are independent of the Company in accordance with the Code of Ethics for Chine CPA and we have fulfilled our other ethical responsibilities in accordance with the requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
III. Other information
The management of the Company is responsible for the other information. The other information compris information of the Company's annual report in 2017, but excludes the financial statements and our auditor's report.
Our opinion on the financial statements does not cover the other information and we do not and will not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwi appears to be materially misstated.
If, bad on the work we have performed on the other information that we obtained prior to the date of this auditor's report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
IV. Responsibilities of Management and Tho Charged with Governance for the Financial Statements
The Company's management is responsible for preparing the financial statements in acc
ordance with the requirements of Accounting Standards for Small Business Enterpris to achieve a fair prentation, and for designing, implementing and maintaining internal control that is necessary to ensure that the financial statements are free from material misstatements, whether due to frauds or errors.
In preparing the financial statements, management of the Company is responsible for asssing the Company's ability to continue as a going concern, disclosing matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cea operations, or has no realistic alternative but to do so.
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Tho charged with governance are responsible for overeing the Company's financial reporting process.
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V. Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statement
别人家的孩子作文s as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the audit standards will always detect a material misstatement when it exists. Misstatements can ari from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of urs taken on the basis of the financial statements.
As part of an audit in accordance with the audit standards, we exerci professional judgment and maintain professional scepticism throughout the audit. We also:
word如何打勾(1) Identify and asss the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to tho risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, omissions, misreprentations, or the override of internal control.
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(2) Obtain an understanding of internal control relevant to the audit 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 Company’s internal control天津博物馆
