【正文】 tput of 800 million units annual output of 400 million units of air conditioners, refrigerators and air conditioners in the domestic markets play an important role, especially in the refrigerator market share of first in the country for ten years. Range and plexity of products and services. Product Range Kelon brand is currently the largest enterprise groups, one refrigeration appliances, refrigerators and air conditioners in the domestic markets play an important role, especially in the refrigerator market share first in the country for ten years. China Kelon Group is headquartered in Shunde District of Foshan City, Guangdong Province, began production of refrigerators in 1984, is one of the first production of refrigerator. Following the issue of H shares in 1996 and listed in Hong Kong after 1999, Kelon has successfully issued A shares in Shenzhen, in the same year also by the World Economic Forum organization nominated for the 1999 Best Global Emerging Markets, one of 100。《銷售經(jīng)理學院》56套講座+ 14350份資料《銷售人員培訓學院》72套講座+ 4879份資料PSB ACADEMYDMAAuditing and Assurance ServicesCourseworkLecturer: Li, Xin Team member: Jiang, Chuanqin F00039728Zheng, Wenpo F00039787Ren, Shishuai F00039746Ren, Shishuai F00039746You, Chunhui F00039773Tang, Xiao F00039750 November 16, 2010Ⅰ Engagement (1)According to the mission Kelon Electrical Board of Directors, we Hisense Kelon Electrical Co., Ltd. in accordance with Accounting Standards and the Enterprise Accounting System prepared by December 31, 2009 balance sheet, ine statement and cash in 2009 flow statement and the audit of financial statements. Through the implementation of the audit work, whether the financial statements in accordance with Accounting Standards and the enterprise accounting system be prepared, whether fairly in all material respects, Wuhan Zhongyuan pany39?！秶鴮W智慧、易經(jīng)》46套講座《人力資源學院》56套講座+27123份資料《各階段員工培訓學院》77套講座+ 324份資料《員工管理企業(yè)學院》67套講座+ 8720份資料《工廠生產(chǎn)管理學院》52套講座+ 13920份資料《財務管理學院》53套講座+ 17945份資料 (2) selecting and applying appropriate accounting policies and make reasonable accounting estimates. According to China Securities Regulatory Commission and China Association of the relevant provisions of the Certified Public Accountant in the audit process, our responsibilities are: (1) in the implementation of audit work based on the Hisense Kelon Electrical Holdings Company Limited on the financial statements audit opinion. Certified Public Accountant in accordance with auditing standards in China (hereinafter referred to as Auditing Standards) shall be audited. (2) An audit involves performing audit procedures to obtain the amounts and disclosures in the financial statements of the audit evidence. (3) We need a reasonable plan and perform the audit to enable the audit to obtain sufficient appropriate audit evidence, for Hisense Kelon Electrical Co., Ltd. financial statements are free of material misstatement to obtain reasonable assurance. (4) we have the responsibility specified in the audit report found Hisense Kelon Electrical Corporation in a material respects, in pliance with corporate accounting standards and enterprise accounting system, the preparation of financial statements and failure to adjust our remendations on matters. (5) the nature of the testing and auditing of the other inherent limitations, and the inherent limitations of internal control, there is inevitably some material misstatement may remain undiscovered in the audit risk. (6) Our audit does not replace, reduce or waive Hisense Kelon Electrical Holdings Co., Ltd. and Hisense Kelon Electrical Co., Ltd. management39。 September 2002, Kelon for design and development of all ten children, cartoon fridge, a listing on the highly regarded. Subsequently, Kelon Greencool refrigerant using energyefficient airconditioning, King of double effect and the king of the digital double effect have been published, the digital king of the doubleeffect heating and cooling energy efficiency ratio of and , respectively, reached world leading level . In December 2002 an international industrial design petition held in King of Block 237AK Kelon refrigerator, king of the second generation of Kelon airconditioned doubleeffect with the gold medal, a crosssectional household appliances so far the only gold medal