文档介绍：chinaauditinternationalcertifiedpulicaccountants
address:8thfloor,buildingc,yuhuidasha,,haidian,beijingchinaauditinternationalcertifiedpulicaccountants
address:8thfloor,buildingc,yuhuidasha,,haidian,beijing,china,100143tel:+861068731010fax:010-68479956
auditorsreport
ref:caicpa(2022)
auditorsreporttotheshareholdersof
chinaaerospacecontructiongroupco.,ltd.
management¡¯sresponsibilityforthefinancialstatements
:(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(2)selectingandapplyingappropriateaccountingpolicies;(3)makingaccountingestimatesthatarereasonableinthecircumstances.
auditor¡¯sresponsibility
¡¯sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,,theauditorconsidersinternalcontrolrelevanttotheentity¡¯spreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthe