关于亚洲开发银行贷款川东道路发展等3个项目2012年度财务.doc

关于亚洲开发银行贷款川东道路发展等3个项目2012年度财务收支及项目 执行情况的审计结果 根据《中华人民共和国审计法》的规定和相关贷款协定以及审计署授权，四川省审计厅对亚洲开发银行贷款川东道路发展项目、亚洲开发银行贷款川中道路发展项目、亚洲开发银行优惠紧急贷款四川省农村公路灾后恢复重建项目2012年度财务收支及项目执行情况进行了公证审计。现将审计结果公告如下： 亚洲开发银行贷款川东道路发展项目审计结果 一、审计师意见 审计师意见 ：我们审计了2012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。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，公允反映了年月日的财务状况及截至该日同年度的财务收支项目执行情况。我们审查了本期内报送给银行的第至号提款申请书及所附资料。我们认为，资料均符合贷款协的要求，可以作为申请提款的依据。 I. Auditor’s Opinion Auditor’s Opinion To Sichuan Dashan Expressway Co. Ltd We have audited the special purpose financial statements of the Eastern Sichuan Roads Development Project Financed By the Asian Development Bank, which comprise the Balance Sheet as of December 31, 2012, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement for the year then ended, and Notes to the Financial Statements. Project Entitys Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement is the responsibility of your entity, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese 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 these financial statements based 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. Those 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 misstatemen