英文财务审计报告.doc

china audit international certified pulic accountants
address: 8th floor, building c, yuhuidasha, no. 73 fucheng road, haidian,beijing, china, 100143 tel: [phone] fax:
auditors report
ref: caicpa (2023) no. 01010218
auditors report to the shareholders of
china aerospace contruction group co., ltd.
management¡¯s responsibility for the financial statements
management is responsible for the preparation of these financial statements in accordance with the accounting standards for business enterprises and accounting systems for business enterprises. this responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; (3) making accounting estimates that are reasonable in the circumstances.
auditor¡¯s responsibility
an audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial 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 of the financial statements 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 appropriateness of accounting policies used and reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. opinion
in our opinion, the financial statements present fairly, in all material respects, the financial position of china aerospace contruction group co., ltd as of december 31, 2023, and of its financial performance and its cash flows for the year then ended in accordance with the accounting standards for business enterprises
and accounting systems for business enterprises .
china certified public accountant: liu juren, li guiqin
china audit international certified pulic accountants
march 10, 2023 ƪ¶þ£ºÉó¼Æ±¨¸æ2023 »á¼Æ±í Ó¢ÎÄ
balance sheet
unit: nanjing fullshare industrial holding group co. limited date: december 2023 unit: cny
profit statement
december 2023
formulated by: nanjing fullshare industrial holding group co. limited
nanjing fullshare industrial holding group co. limited
cash flow statement
year 2023
[with the special seal (1) for audit of nanjing zhongya certified public accountants co., ltd., 32023016]
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Ò»¡¢following is an example of an audit report containing an unqualified opinion
audit report
[2023]n0.8
we conducted our audit in accordance with the independent auditing standards for chinese certified public accountants. those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. an audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe that our audit provides a reasonable basis for our opinion.
in our opinion, the financial statements referred above are in accordance with the requirements of both the accounting standard for business enterprises and other relevant financial and accounting laws and regulations promulgated by the state,
give a true and fair view of ( or are presented fairly, in all material respects, ) the financial position as of december 31, 2023 , and the results of its operations and its cash flows for the years then ended.
certified public accountants(name and stamp of the firm)
shijiazhuang, hebei, china
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certified public accountant: §ç§ç§ç
march 20, 2023
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audit report
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we conducted our audit in accordance with the independent auditing standards for chinese certified public accountants. those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. an audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe that our audit provides a reasonable basis for our opinion.
provision for loss relating to the project service fees receivable has been made at approximately 3% of the year-end balance, and no provision is made for other long-term receivables.
in our opinion, except for the possible effects of the uncertainty about the collectibility of the project
service fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the accounting standard for business enterprises and other relevant financial and accounting laws and regulations promulgated by the state, give a true and fair view of( or are presented fairly, in all material respects, ) the financial position as of december 31, 2023 , and the results of its
operations and its cash flows for the years then ended. certified public accountants(name and stamp of the firm)
shijiazhuang, hebei, china
certified public accountant: §ç§ç§ç
certified public accountant: §ç§ç§ç
march 20, 2023
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Èý¡¢following is an example of an audit report containing an adverse opinion
audit report
[2023]n0.8
we conducted our audit in accordance with the independent auditing standards for chinese certified public accountants. those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. an audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. an audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. we believe that our audit provides a reasonable basis for our opinion.
the inventory costing method as in note x and the valuation method for fixed assets as in note xx do not follow the historical cost principle. this departure from the accounting standards has caused a rmby x
in our opinion, due to the material impact of the matters mentioned above, the financial statements referred above are not in accordance with the requirements of both the accounting standard for business
enterprises and other relevant financial and accounting laws and regulations promulgated by the state, don¡¯t give a true and fair view of ( or are not presented fairly, in all material respects, ) the financial position as of december 31, 2023 , and the results of its operations and its cash flows for the years then ended.
**certified public accountants(name and stamp of the firm)
shijiazhuang, hebei, china
certified public accountant: §ç§ç§ç
certified public accountant: §ç§ç§ç
march 20, 2023
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audit report
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ltd.:
certified public accountants(name and stamp of the firm)
shijiazhuang, hebei, china
certified public accountant: §ç§ç§ç
certified public accountant: §ç§ç§ç
march 20, 2023
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2023 then ended, and a summary of significant accounting policies and other
explanatory notes.
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1. management¡¯s responsibility for the financial statements
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the management is responsible for the preparation and fair presentation of these
financial statements in accordance with the accounting standards for business enterprises and china accounting system for business enterprises. this responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the
circumstances.
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2. auditor¡¯s responsibility
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requirements and plan and perform the audit to obtain reasonable assurance whether the
financial statements are free from mate