審計報告

　　Auditors’Report

　　德信(20XX)審字第 XXXXX 號

　　De Xin (20XX) Audit No. XXXXXXXX

　　ABC股份有限公司全體股東:

　　To the shareholders of ABC Co., Ltd. (the “Company”):

　　我們審計了后附的ABC股份有限公司(以下簡稱“貴公司”)及其子公司和合營企業(以下統稱“貴集團”)財務報表，包括20XX年12月31日的合并及母公司資產負債表、20XX年度的合并及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附注。

　　We have audited the accompanying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 20XX and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.

　　一、管理層對財務報表的責任

　　按照企業會計準則和《企業會計制度》的規定編制財務報表是貴公司管理層的責任。這種責任包括：(1) 設計、實施和維護與財務報表編制相關的內部控制，以使財務報表不存在由于舞弊或錯誤而導致的重大錯報；(2) 選擇和運用恰當的會計政策；(3) 作出合理的會計估計。

　　1. 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: (i) 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; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.