the entity’s preparation and fair presentation of the financial statements in order to
design 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 accounting estimates made by
management, as well as evaluating the overall presentation of the financial
statements.
我们相信,我们获取的审计证据是充分的、适当的,为发表审计意见提供了基础。
We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our audit opinion.
三、审计意见
我们认为,上述财务报表已经按照企业会计准则和《企业会计制度》的规定编制,
在所有重大方面公允反映了贵集团和贵公司 2006 年 12 月 31 日的财务状况以及
2006 年度的经营成果和现金流量。
3. Opinion
In our opinion, the financial statements give a true and fair view of the financial
position of the Company and of the Group as of 31 December 2006, and of its
financial performance and its cash flows for the year then ended in accordance
with the Accounting Standards for Business Enterprises and China Accounting
System for Business Enterprises.
德信会计师事务所 中国注册会计师
中国 郑州
XXXXX XXXXXX
De Xin Certified Public countants
Zhengzhou P.R.China Registered in P. R.China
29th March 2008