项目十五谜底（国外英文资料）.doc

项目十五答案（国外英文资料） To make financial statements not to be caused by fraud or error; (2) to choose and use appropriate accounting policies; (3) make reasonable accounting estimates. The responsibility of the certified public accountant Our responsibility is to make an audit on financial statements based on the implementation of the audit. We have carried out the audit in accordance with the provisions of the auditing standards for certified public accountants in China. Chinese certified public accountants auditing standards require that we comply with professional ethics, planning and implementation of the audit to whether the financial statements there is no material misstatement to obtain reasonable assurance. Audit work involves the implementation of audit procedures to obtain audit evidence for the amount and disclosure of financial statements. The audit procedure chosen depends on the judgment of the certified public accountant, including the assessment of the risk of major misreporting of financial statements due to fraud or error. When making risk assessments, we consider the relevant internal control, preparation of financial statements in order to design appropriate audit procedures, but the purpose isnt to comment on the effectiveness of internal control. The audit also includes evaluating the appropriateness of the managements choice of accounting policies and the reasonableness of accounting estimates and the overall reporting of financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide the basis for publication of audit opinions. Third, audit opinions We believe that ABC companys financial statements is in accordance with the accounting standards for enterprises and the provisions of the enterprise accounting system, in all major aspects of the fair reflects on December 31, 2012, ABC companys financial condition and operating results and cash flows of the year in 2012. The accounting firm (CPA) China