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Exhibit 18-b: Scanned Copies of Audit Report
Beijing Nseer Technology Co., Ltd.
Audit Report of 2014
JSLSZ (2015) No. 1008
Contents
Project Contents No.
Audit Report 1-2
Balance Sheet 3
Statement of Profit and Profit Distribution 4
Cash Flow Statement 5
Affiliated Notes to Accounting Statement 6-12
Audit Report
JSLSZ (2015) No. 1008
Beijing Nseer Technology Co., Ltd.
We have audited the accompanying balance sheet of Beijing Nseer Technology Co., Ltd., including the balance sheet on Dec. 31, 2014, statement of profit and profit distribution, cash flow statement, and notes to the fanatical statements.
I. Management’s Responsibility for the Financial Statements.
The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; and (3) making accounting estimates that are reasonable in the circumstances.
II. 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 Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts 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 e
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