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【正文】 iveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant estimates made by management, as well as evaluating the overall financial statement presentation and disclosures. We believe that the audit evidence that we have obtained is sufficient and appropriate to provide a reasonable basis for our opinion on the financial statements.3. OpinionIn our opinion, the financial statements give a true and fair view ( or are presented fairly), in all material respects, the financial position of ABC as of December 31, 2007 , and of its financial performance and its cash flows for the year then ended in accordance with China’s Accounting Standards for Business Enterprises and ply with Accounting Regulations For Business Enterprises.Zhang Hua, CPAFebruary 26, 2008(2) Unqualified auditor’s report with emphasis of matter paragraphIndependent Auditor’s ReportTo: Board of Directors and Stockholders ABC CompanyWe have audited the acpanying financial statements of ABC Co., Ltd. (hereafter ABC Company) , which prise the balance sheet as at December 31, 2007, and the ine statement, statement of changes in equity and the cash flow statement for the year then ended, and the related notes. 1. Management’s responsibility Management is responsible for the preparation and the fair presentation of these financial statements in accordance with China’s Generally Accepted Accounting Standards for Business Enterprises and Accounting Regulations For Business Enterprises. This responsibility includes: (1) designing, carrying out and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error。 (2) selecting and applying appropriate accounting policies。 (3) making accounting estimates that are reasonable in the circumstances.2. 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 China’s Independent Auditing Standards for Certified Public Accountants. Those Standards require that we observe codes of professional ethics, plan and perform the audit to obtain reasonable, but not absolute, assurance about whether the financial statements are free from material misstatement, whether due to fraud or error. An audit involves performing procedures to obtain audit evidence supporting the amounts and disclosures in the financial statements. The audit procedures selected depend on the auditor’s assessment of the risks of material misstatement of the financial statements. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation of the financial statements as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant estimates made by management, as well as evaluating the overall financial statement presentation and disclosures. We believe that the audit evidence that we have obtained is sufficient and appropriate to provide a reasonable basis for our opinion on the financial statements.3. OpinionIn our opinion, the financial statements give a true and fair view ( or are presented fairly), in all material respects, the financial position of ABC as of December 31, 2007 , and of its financial performance and its cash flows for the year then ended in accordance with China’s Accounting Standards for Business Enterprises and ply with Accounting Regulations For Business Enterprises.4. Emphasis of matterWithout qualifying our opinion we draw attention to Note X to the financial statements. Due to the sharp price decline in the stock market since January 2007, an investment loss totaling RMB5 700 000 would be incurred if the shortterm equity securities held by your Company were sold out on March 10.Zhang Hua, CPAFebruary 26, 2008(3) Modified opinion due to limitation of scopeIndependent Auditor’s ReportTo: Board of Directors and Stockholders ABC CompanyWe have audited the acpanying financial statements of ABC Co., Ltd. (hereafter ABC Company) , which prise the balance sheet as at December 31, 2007, and the ine statement, statement of changes in equity and the cash flow statement for the year then ended, and the related notes. 1. Management’s responsibility Management is responsible for the preparation and the fair presentation of these financial statements in accordance with China’s Generally Accepted Accounting Standards for Business Enterprises and Accounting Regulations For Business Enterprises. This responsibility includes: (1) designing, carrying out and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error。 (2) selecting and applying appropriate accounting policies。 (3) making accounting estimates that are reasonable in the circumstances.2. Auditor’s responsibility Our responsibility is to express an opinion on these financial statements based on our audit. Except for the matter described in the “3. Matters leading to qualification”, we conducted our audit in accordance with China’s Independent Auditing Standards for Certified Public Accountants. Those Standards require that we observe codes of professional ethics, plan and perform the audit to obtain reasonable, but not absolute, assurance about whether the financial statements are free from material misstatement, whether due to fraud or error. An audit involves performing procedures to obtain audit evidence supporting the amounts and disclosures in the financial statements. The audit procedures selected depend on the audit
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