文档介绍：审计报告
Auditors ' Report
德信（2008）审字第 XXXXX 号
De Xin （2008） 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
(collectively referred to as the "Group" )as o
f 31st
December
2006 and the
related consolidated income statement, consoli
dated
statement
of changes in
equity and consolidated cash flow statement f
or the
year then
ended, and a
summary 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 presentation of th
ese financial statements in accordance
with the Accounting Standards for Bu
siness Enterprises and China Accounting
System for Business Enterprises. Th
is responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statemen
ts that are free from material misstatement, whether due to fraud or er