文档介绍：ountantsaddress:8thfloor,buildingc,yuhuidasha,,haidian,beijing,china,tel:+8610fax:010-auditorsreportref:caicpa(2012).,¡¯:(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(2)ountingpolicies;(3)¡¯¡¯sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,,theauditorconsidersinternalcontrolrelevanttotheentity¡¯spreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity¡¯,,thefinancialstatementspresentfairly,inallmaterialrespects,thefinancialpositionofchinaaerospacecontru