英文财务审计报告.doc

china audit international certified pulic accountantsaddress: 8th floor, building c, yuhuidasha, no. 73 fucheng road, haidian,beijing, china, 100143 tel: [phone] fax: auditors reportref: caicpa (2023) no. 01010218auditors report to the shareholders ofchina aerospace contruction group co., ltd.managements responsibility for the financial statementsmanagement 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.auditors responsibilityan audit involves performing procedures to obtain audit evidence about the amount and disclosures in the financial statements. the procedures selected depend on the auditors 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 entitys 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 entitys 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. opinionin 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 enterprisesand accounting systems for business enterprises .china certified public accountant: liu juren, li guiqinchina audit international certified pulic accountantsmarch 10, 2023 2023 balance sheetunit: nanjing fullshare industrial holding group co. limited date: december 2023 unit: cnyprofit statementdecember 2023formulated by: nanjing fullshare industrial holding group co. limitednanjing fullshare industrial holding group co. limitedcash flow statementyear 2023with the special seal (1) for audit of nanjing zhongya certified public accountants co., ltd., 320230161996wtoexamples of audit report in english() 20238abcabcabc20x2123120x2abcxxabc20x2123120x2 xx xxx xxx2023320following is an example of an audit report containing an unqualified opinionaudit report2023n0.8we 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 includesexamining, 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, chinacertified public accountant: certified public accountant: march 20, 2023 20238abcabcabc20x2123120x2abc2023123117309667160599155563%xxabc20x2123120x2xxxxx xxx2023320following is an example of an audit report containing an qualified opinionaudit report2023n0.8we 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 includesexamining, 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 projectservice 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 itsoperations and its cash flows for the years then ended. certified public accountants(name and stamp of the firm)shijiazhuang, hebei, chinacertified public accountant: certified public accountant: march 20, 2023 20238abcabcabc20x2123120x2abcxxxxxxxxabc20x2123120x2xxxxx xxx2023320following is an example of an audit report containing an adverse opinionaudit report2023n0.8we 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 includesexamining, 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 xin 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 businessenterprises and other relevant financial and accounting laws and regulations promulgated by the state, dont 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, chinacertified public accountant: certified public accountant: march 20, 2023 20238abcabcabc20x2123120x2abcxxxxxxx xxx2023320following is an example of an audit report containing a disclaimer of opinionaudit report2023n0.8ltd.:certified public accountants(name and stamp of the firm)shijiazhuang, hebei, chinacertified public accountant: certified public accountant: march 20, 2023 2023-12-27 13:38:21 2557 5 *shanxi*unite accountant office auditors report*2023000* jin * (2023) audit no.00*to *foundry co., ltd:*20231231 20232023 then ended, and a summary of significant accounting policies and otherexplanatory notes.1. managements responsibility for the financial statements123the management is responsible for the preparation and fair presentation of thesefinancial 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 thecircumstances.2. auditors responsibilityrequirements and plan and perform the audit to obtain reasonable assurance whether thefinancial statements are free from mate