nsidersinternalcontrolrelevanttotheentity’ spreparationandfaipresentationofthefinancialstatementsinordertodesign auditproceduresthaarppropriateinthecircumstances,butnotforthepurpose ofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.an ountingpoliciesusean ountingestimatesmadbymanagement,aswelasevaluating theoverallpresentationofthefinancialstatements.我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。webelievethattheaudit evidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion. 三、审计意见 3.opinion 我们认为,贵公司财务报表已经按照企业会计准则和《企业会计制度》的规定编制,在所有重大方面公允反映了贵公司XX年12月31日的财务状况以及XX年度的经营成果。 ountingsystemforbusinessenterprises.此报告中、英文各一份,两者若有差异,以中文为准。thereportwasmadebychineseandenglish.ifthetwofilesdiffer,thestandard will bechinese.山西**联合会计师事务所中国注册会计师:shanxi**ountantofficecertified
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