审计报告标准无保留意见

审计报告标准无保

留意见

1

2020年4月19日

审计报告

Auditors’Report

德信( )审字第 XXXXX 号

De Xin ( ) Audit No. XXXXXXXX

ABC股份有限公司全体股东:

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

我们审计了后附的ABC股份有限公司(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括 12月31日的合并及母公司资产负债表、的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。

We have audited the accompanying consolidated balance sheet of A BC (the “Company”) and its subsidiaries (collectively referred to as t he “Group”) as of 31st December and the related consolidated inco me statement, consolidated statement of changes in equity and cons olidated cash flow statement for the year then ended, and a summar y of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任

按照企业会计准则和《企业会计制度》的规定编制财务报表是贵

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公司管理层的责任。这种责任包括：(1) 设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2) 选择和运用恰当的会计政策；(3) 作出合

理的会计估计。

1. Management’s Responsibility for the Financial Statements The management is responsible for the preparation and fair present ation of these financial statements in accordance with the Accountin g Standards for Business Enterprises and China Accounting System fo r Business Enterprises. This responsibility includes: (i) designing, impl ementing and maintaining internal control relevant to the preparati on and fair presentation of financial statements that are free from m aterial misstatement, whether due to fraud or error; (ii) selecting an d applying appropriate accounting policies; and (iii) making accounti

ng estimates that are reasonable in the circumstances.

二、注册会计师的责任

我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

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2020年4月19日