2021审计报告英文版全.docxVIP

AUDITOR S REP ORT Yue Hua She n / Yan Zi (2014) No. 0002 To all shareholders of ****** Co., Ltd: Wehave audited the accompanying financial statements of ****** Co., Ltd ( “Your 3, the in comeCompany ), which comp rise the bala nee sheet as of 31 December 201 stateme nt, stateme nt of cha nges in own ers equity and cash flow stateme nt for the year the n en ded, and no tes to the finan cial stateme nts. 3, the in come I. Management s responsibility for the financial statements Man ageme nt of your Company is res pon sible for the prep arati on and fair p rese ntati on of finan cial stateme nts. This res pon sibility in cludes: (1) in accorda nee with the Acco un ti ng Stan dards for Bus in ess Enterp rises and its releva nt pro visi ons, preparing the finan cial stateme nts and reflect ing fair p rese ntati on; (2) designing, implementing and maintaining the necessary internal control in order to free finan cial stateme nts from material misstateme nt, whether due to fraud or error. II. Auditors res pon sibility Our responsibility is to express an opinion on these financial statements based on our audit. We con ducted our audit in accorda nee with Chin ese Certified P ublic Acco untants Audit ing Stan dards. Those sta ndards 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 auditors 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, we consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an