审计报告-标准无保留意见A u d i t o r s’R e p o r t 安明(2007)审字第XXXXX 号An Ming (2007) Audit No. XXXXXXXXABC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2006We have (colle ctively statement, cons olidated and a sum mary of(1) 设计、实(2) 选择和运1.The in accordanc e with Enterprises. This the preparatio n and to fraud or e rror; (ii) that are reas onable in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。
2. Auditor’s ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our au dit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that w e comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the fin ancial statements are free from material misstatement.审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。
在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financi al statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial stat ements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of e xpressing an opini on on the effectiveness of the entity’s internal control. An audit also includes evaluating the ap propriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well asWe for our audit opinion.3.In our and o f the year then ende d in for Busine ss中国AnBeijinga 29th March 2007审计报告-无保留意见带说明段Auditors’Report安明(2007)审字第XXXXX 号An Ming (2007) Audit No. XXXXXXXXABC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2006年12月31日的合并及母公司资产负债表、2006年度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 ABC (the “Company”) and its subsidiaries (colle ctively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, cons olidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a sum mary 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公司管理层的责任。
这种责任包括：(1) 设计、实(2) 选择和运1.The in accordanc e with Enterprises. This the preparatio n and to fraud or e rror; (ii) that are reas onable in2.Our our au dit in require that w e comply the fin ancial审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。
在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。
审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financi al statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial stat ements 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 ap propriateness 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3.In our and o f the year then ende d in for Busine ss日出售,将会产生570In the in the stock market equity中国Ana 29th March 2007审计报告-保留意见Auditors’ Report安明(2007)审字第XXXXX 号An Ming (2007) Audit No. XXXXXXXXABC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2006年12月31日的合并及母公司资产负债表、2006年度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。