英文财务审计报告.doc

英文财务审计报告
china audit international certified pulic accountants
address: 8th floor, building c, yuhuidasha, no. 73 fucheng road, haidian,beijing, china, 100143 tel: +86 10 68731010 fax: 010-68479956
auditors report
ref: caicpa (2012) no. 01010218
auditors report to the shareholders of
china aerospace contruction group co., ltd.
management¡¯s responsibility for the financial statements
management is responsible for the preparation of these financial statements in accordance with the accounting standards for business enterprises and accounting systems for business enterprises. this responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; (3) making accounting estimates that are reasonable in the circumstances.
auditor¡¯s responsibility
an audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statements. the procedures selected depend on the auditor¡¯s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. in making those risk assessments, the auditor considers internal control relevant to the entity¡¯s preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity¡¯s internal control. an audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made by management, as well as evaluating the overall presentation 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. opinion
in our opinion, the financial