I. Management's Responsibility for Financial Statements It is the responsibility of the management of ABC Company to prepare financial statements in accordance with the accounting standards for business enterprises and the accounting system.
This responsibility includes: (1) designing, implementing and maintaining the internal control related to the preparation of financial statements, so that there is no material misstatement caused by fraud or error in financial statements; (2) Select and apply appropriate accounting policies; (3) Make reasonable accounting estimates.
Two. Responsibility of Certified Public Accountant Our responsibility is to express audit opinions on financial statements on the basis of carrying out audit work.
We have carried out the audit according to the requirements of the auditing standards for certified public accountants in China.
The auditing standards of certified public accountants in China require us to abide by professional ethics, plan and implement auditing work to obtain reasonable assurance on whether there is no material misstatement in financial statements.
Audit work involves the implementation of audit procedures to obtain audit evidence about the amount and disclosure of financial statements.
The selected audit procedure depends on the judgment of certified public accountants, including the assessment of the risk of material misstatement of financial statements due to fraud or error.
In risk assessment, we consider the internal control related to the preparation of financial statements in order to design appropriate audit procedures, but the purpose is not to express opinions on the effectiveness of internal control.
The audit also includes evaluating the appropriateness of management's accounting policies and the rationality of accounting estimates, as well as evaluating the overall presentation of financial statements.
We believe that the audit evidence we obtained is sufficient and appropriate, which provides a basis for expressing audit opinions.
Three. Audit opinion: In our opinion, the financial statements of ABC Company were prepared in accordance with the Accounting Standards for Business Enterprises and the provisions of the accounting system, which fairly reflected the financial status of ABC Company in 20× 1 year, 65,438+2 months, 3 1 year and its operating results and cash flow in 20× 1 year.
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