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。

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Independent Auditing Standards of CICPA which requires us to plan and conduct the audit work and acquire reasonable guarantee for whether there is significant misstatement in the financial statements in compliance with the professional code of ethics.

 

An audit includes implementing audit procedures to obtain the evidence supporting the amounts and disclosures in the financial statements. The selected audit procedures lie on the judgment of certified public accountants, including the assessment of significant misstatement risk caused by the embezzlement or mistakes in the financial statements. During the risk assessment, we have considered internal control related to the compilation of financial statements to design appropriate audit procedures, but the purpose is not to express an opinion on the efficiency of internal control. An audit also includes assessing the accounting policies concerned and significant accounting estimates made by management authority in charge, as well as evaluating the overall financial statement presentation.