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1、JianHuUnitedCPAFirmOfShaoXingJianHuauditNo.[2008]105Audit?ReportTo:TheBoardofDirectors(orShareholders)ofABCcompanyltd:WehaveauditedtheaccompanyingbalancesheetofABCCo.,Ltd.(“theCompany”)asofDecember31,2007,andtherelatedstatementsofincomeandcashflowsfortheyearthenended.Thesefinancialstatementsarether
2、esponsibilityoftheCompany’smanagement.Ourresponsibilityistoexpressanauditopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeIndependentAuditingStandardsforCertifiedPublicAccountants.ThoseStandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceabout
3、whetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosuresinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialsta
4、tementpresentation.Webelievethatourauditprovidesareasonablebasisforouropinion.Inouropinion,thefinancialstatementsgiveatrueandfairview(orare?presented?fairly,inallmaterialrespects,)thefinancialpositionasofDecember31,2007,andtheresultsofitsoperationsanditscashflowsfortheyearsthenendedinaccordancewith
5、therequirementsofboththeAccountingStandardforBusinessEnterprisesandotherrelevantfinancialandaccountinglawsandregulationspromulgatedbytheState.???CertifiedPublicAccountant:???shajianyaoCertifiedPublicAccountant:zhangxiaCertifiedPublicAccountants:JianHuUnitedCPAFirmOfShaoXing12CBuildingNO.1ZhongXingH
6、ihg-StoryFlatsShaoxingFebruary25,2008
