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1、AppendixDAUDITREPORTDateJWUYIGECertifiedPublicAccountantsLLP15F,XueyuanInternationalTower1ZhichunRoadHaidianDistrictBeijingDearSirs,NAMEOFCOMPONENT:AUDITFORTHEYEARENDED31DECEMBER20XXAUDITORSREPORTAsrequestedinyourinstructionsonDD/MM/YY,wehaveaudited,forpurposesofyourauditoftheconsolidatedfinancialst
2、atementsofABCGroup,theaccompanyingfinancialinformationofInameofcomponent(theComponent)asofDD/MM/YYandfortheyearthenendedwhichincludestheconsolidatedfinancialstatementsandrelevantfinancialinformation.Opinionifthecomponentauditorexpressesanqualifiedopinionfpleasereviseaccordingtorelevantauditstandards
3、Inouropinion,IWiththefollowingexceptions(pleasequantifyanddescribe:)theaccompanyingfinancialinformationintheattachedReportingPackagefortheComponentasatDD/MM/YYJandfortheyearthenendedhasbeenprepared,inallmaterialrespects,inaccordancewiththepoliciesandinstructionscontainedintheABCGroupaccountingmanual
4、dated/or.withtheinstructionsissuedbyABCGroupsmanagementondateandthepoliciescontainedintheABCGroup,saccounting加如果集团可提供上述集团指令及会计手册资料给组成部分审计师时，表述如本段Inouropinion,withthefollowingexceptions(pleasequantifyanddescribe:)!theaccompanyingfinancialinformationintheattachedReportingPackagegiveatrueandfairviewoft
5、hefinancialpositionoftheComponentasatasofDDMMYY,andofitsfinancialperformanceandcashflowsfortheyearthenendedinaccordancewithAccountingStandardsforBusinessEnterprisesORInternationalFinancialReportingStandardsandABCGroupsaccountingPOliCieS.如果集团不能提供集团会计手册等资料给组成部分审计师时，表述如本段；如果未提供集团的会计政策给组成部分会计师，则删除andABC
6、Groupsaccountingpolicies,BasisforOpinionifthecomponentauditorexpressesaqualifiedopinionpleasereviseaccordingtorelevantauditstandardsWeconductedourauditinaccordancewithChineseCertifiedPublicAccountantsAuditingStandards(0RInternationalStandardsonAuditing.Ourresponsibilitiesunderthosestandardsarefurthe
7、rdescribedintheAuditorsResponsibilitiesfortheAuditoftheFinancialInformationsectionofourreport.WeareindependentoftheComponentinaccordancewiththeCodeofEthicsforChineseCertifiedPublicAccountantsORtheCodeofEthicsforProfessionalAccountantsissuedbytheIntemationalEthicsStandardsBoardforAccountantsandhavefu
8、lfilledourotherethicalresponsibilitiesinaccordancewiththeCode.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.Theconclusionsreachedinformingouropinionarebasedonthecomponentmaterialitylevelspecifiedbyyouinthecontextoftheauditoftheconsolidatedfina
9、ncialstatementsofthegroup.ResponsibilitiesoftheDirectorsandThoseChargedwithGovernancefortheFinancialInformationThedirectorsoftheComponentareresponsibleforthepreparationofFinancialinformationthatgiveatrueandfairviewinaccordancewithAccountingStandardsforBusinessEnterprisesORInternationalStandardsonAud
10、iting,andforsuchinternalcontrolasthedirectorsdetermineisnecessarytoenablethepreparationofthefinancialinformationthatarefreefrommaterialmisstatement,whetherduetofraudorerror.Inpreparingthefinancialinformation,thedirectorsareresponsibleforassessingtheComponentsabilitytocontinueasagoingconcern,disclosi
11、ng,asapplicable,mattersrelatedtogoingconcernandusingthegoingconcernbasisofaccountingunlessthedirectorseitherintendtoliquidatetheComponentortoceaseoperationsorhavenorealisticalternativebuttodoso.ThosechargedwithgovernanceareresponsibleforoverseeingtheComponentsfinancialreportingprocess.AuditorsRespon
12、sibilitiesfortheAuditoftheFinancialInformationOurobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialinformationasawholearefreefrommaterialmisstatement,whetherduetofraudorerror,andtoissueanauditorsreportthatincludesouropinion.Reasonableassuranceisahighlevelofassurance,butisnotaguaranteet
13、hatanauditconductedinaccordancewithauditingstandardswillalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarisefromfraudorerrorandareconsideredmaterialif,individuallyorintheaggregate,theycouldreasonablybeexpectedtoinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialinformati
14、on.Aspartofanauditinaccordancewithauditingstandards,weexerciseprofessionaljudgementandmaintainprofessionalscepticismthroughouttheaudit.Wealso:A. Identifyandassesstherisksofmaterialmisstatementofthefinancialinformation,whetherduetofraudorerror,designandperformauditproceduresresponsivetothoserisks,and
15、obtainauditevidencethatissufficientandappropriatetoprovideabasisforouropinion.Theriskofnotdetectingamaterialmisstatementresultingfromfraudishigherthanforoneresultingfromerror,asfraudmayinvolvecollusion,forgery,intentionalomissions,misrepresentations,ortheoverrideofinternalcontrol.B. Obtainanundersta
16、ndingofinternalcontrolrelevanttotheauditinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheComponentsinternalcontrol.如果集盲审计师已在集团审计指引1明确将要对集团整体内部控制发表意见，那么应删除后半句C. Evaluatetheappropriatenessofaccountingpoliciesusedandtherea
17、sonablenessofaccountingestimatesandrelateddisclosuresmadebythedirectorsoftheComponent.D. Concludeontheappropriatenessofthedirectors*useofthegoingconcernbasisofaccountingand,basedontheauditevidenceobtained,whetheramaterialuncertaintyexistsrelatedtoeventsorconditionsthatmaycastsignificantdoubtontheCom
18、ponentsabilitytocontinueasagoingconcern.Ifweconcludethatamaterialuncertaintyexists,wearerequiredtodrawattentioninthereportstoyou.Ourconclusionsarebasedontheauditevidenceobtaineduptothedateofourauditorsreport.However,futureeventsorconditionsmaycausetheComponenttoceasetocontinueasagoingconcern.E. Eval
19、uatetheoverallpresentation,structureandcontentofthefinancialinformation,andwhetherthefinancialinformationrepresentstheunderlyingtransactionsandeventsinamannerthatachievesfairpresentation.F. Obtainsufficientappropriateauditevidenceregardingthefinancialinformationoftheentitiesorbusinessactivitieswithi
20、ntheComponenttoexpressanopiniononthefinancialinformation.Weareresponsibleforthedirection,supervisionandperformanceofthegroupauditoftheComponent.Weremainsolelyresponsibleforourauditopinion,pleasedeletethisparagraphifyourauditisnotagroupauditWecommunicatewiththosechargedwithgovernanceregarding,amongothermatters,theplannedscopeandtimingoftheauditandsignificantauditfindings,includinganysignificantdeficienciesininternalcontrolthatweidentifyduringouraudit.AuditfirmAuditor*ssignatureDateAuditor,saddressThislettershouldbewrittenonthedesignatedauditfirm,sletterheadandsignedbythePartner-in-charge.
