【正文】 s responsibilities is to manage the preparation and reporting of financial statements report, the auditors review report to the date of the signing of the management should not be earlier than the date of approval of financial statements. Review of financial statements (2) Appendix 1 Sample power of attorney review the financial statements Here are the instructions for guidance purposes only, may be bined with the international audit who is in paragraph 10 (Business Terms and Conditions))) f, consider the content listed, and the need to project requirements and circumstances of each adjustment . Provided to the Board of Directors (or appropriate representative of senior management): This power of attorney is to confirm our terms and objectives of the mission, and the nature of the services we provide and understanding of constraints. We will provide the following services: We will review under the applicable international auditing standards (or the state guidelines or practices) requirements review ABC Company 19 on December 31 balance sheet and profit and loss account and cash flow statement for the year. We do not these the implementation of the audit report, therefore, we do not express an audit opinion they are. Guer, We would like to issue a report on the financial statements form: (See criteria in Appendix 3) The responsibility of the financial statements, including the appropriate disclosure, the management authorities. This responsibility includes proper accounting records and internal control maintenance, and accounting policy choice and use. (As part of review process, we require from the relevant authorities to obtain and review a written statement of the statement.) (If applicable) of the standing proxy in subsequent years, unless terminated, modified or replaced. Do not rely on the work of our mission to reveal the existence of fraud, error or illegal acts. However, we note that we will inform you of any major issues. Please return the signed copy of power of attorney to show for our review of financial statements are consistent with your understanding. Company representatives confirmed by ABC (Signature) Name and position Date Appendix 2 A review of the implementation of the financial statements may be executed in the hasty detailed description of the procedures 1. In the financial statements reviewed in the investigation and analysis of the implementation of procedures determined by the auditors to judge. The following lists the drug was ordered for illustrative purposes only. Do not intend to provide for a review of each cane handling all three procedures. This appendix does not have reviewed or a list of programs for female wing General procedures 2. With the principal and the review panel missioned by the terms and scope of study. 3. To draft a mission to determine the conditions and scope of power of attorney. 4. To understand business activities and records of financial information and financial reporting systems. 5. Investigate whether all financial information has been recorded: A, integrity B, timeliness C. has the necessary authority 6. Get Shisuanpingheng and determine whether the general ledger and financial statements. 7. To consider and review the results before the audit, including accounting adjustments required. 8 investigation last year since it has undergone major changes (ie, ownership or capital structure changes). 9. Investigate and consider whether the accounting policies: A, consistent with local or international norms。 B as a matter of the impact on the financial statements are very significant and broad, so that the auditors determined that modifications were not enough to disclose the financial statements misleading or inplete, should be given a negative statement that financial statements in accordance with the financial reporting framework specified in the true and fair view, or in material respects, fairly reflected。 (7) the address of the auditor。 B mainly limited to inspection and review of procedures for the declaration。 (2) address。 (6) professional conduct。 (2) fair。根據(jù)國(guó)際會(huì)計(jì)準(zhǔn)則要求，各附屬公司的財(cái)務(wù)報(bào)表應(yīng)加以合并。審閱主要限于詢問(wèn)公司職員及對(duì)財(cái)務(wù)報(bào)表數(shù)據(jù)實(shí)施分析性程序，因此僅提供低于審計(jì)的保證。 日期 審計(jì)師 地址 對(duì)背離國(guó)際會(huì)計(jì)準(zhǔn)則的反對(duì)意見(jiàn)的報(bào)告 報(bào)告發(fā)送對(duì)象? 我們已經(jīng)審閱了 ABC 公司 1年 12 月 31 日的資產(chǎn)負(fù)債表，以及該年度有關(guān)的損益表和現(xiàn)金流量表。我們沒(méi)有實(shí)施審計(jì)，因此，我們不能發(fā)表審 計(jì)意見(jiàn)。對(duì)這些報(bào)表的責(zé)任由公司管理當(dāng)局負(fù)責(zé)，我們的責(zé)任是依據(jù)我們的審閱對(duì)這些報(bào)表出具報(bào)告。審閱主要限于詢問(wèn)公司職員及對(duì)財(cái)務(wù)報(bào)表數(shù)據(jù)采用分析性程序，因此僅提供低于審計(jì)的保證。 附錄 3 無(wú)保留意見(jiàn)審閱報(bào)告 審閱報(bào)告提供給? 我們已經(jīng)審閱了 ABC 公司 19年 12 月 31 日的資產(chǎn)負(fù)債表，以及該年度有關(guān)的損益表和現(xiàn)金流量表。與管理當(dāng) 局討論重大差異?？紤]上述情況對(duì)財(cái)務(wù)報(bào)表的影響。 C、在資產(chǎn)負(fù)債表日和詢問(wèn)日之間任何非正常調(diào)整是否已經(jīng)完成。 ，包括前期的準(zhǔn)備。 。 。將周轉(zhuǎn)率同前期進(jìn)行比較。 應(yīng)付賬款 ，以及被查單位是否享有這類交易的折讓權(quán)。 ，如果存在，查詢管理當(dāng)局的措施以及是否已在財(cái)務(wù)報(bào)表中進(jìn)行了適當(dāng)?shù)恼{(diào)整。 戶的記錄基礎(chǔ)，以及使用的攤銷方法。 。 ，辨別資本與維護(hù)項(xiàng)目的會(huì)計(jì)政策。 ，并考慮是否有變現(xiàn)問(wèn)題。 45。查詢主要的波動(dòng)及差異。 ，并特別考慮各部門間利潤(rùn)的扣除。 ，查詢 : A、是否運(yùn)用了永續(xù)盤存，是否與實(shí)物進(jìn)行了定期核劉一 。 入有關(guān)的大量負(fù)債是否已于資產(chǎn)負(fù)債表日后流出，這些金額是否已經(jīng)得到補(bǔ)充。 “緩慢”賬戶的方法，提出壞賬準(zhǔn)備，并考慮其合理性。 ，并確定總額是否與試算平衡表相符。向客戶的工作人員詢問(wèn)過(guò)去或非正常調(diào)節(jié)項(xiàng)目。 。 。 10 閱讀股東會(huì)、董事會(huì)或其他相關(guān)委員會(huì)的會(huì)議記錄，以便確定對(duì)審閱工作重要的事項(xiàng)。 8 調(diào)查上年度以來(lái)是否發(fā)生了重大變化 (即，所有權(quán)或資本結(jié)構(gòu)的變化 )。 。 經(jīng) ABC 公司代表確認(rèn) （簽字） 姓名及職務(wù) 日期 附錄 2