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更多企业学院：《中小企业管理全能版》183套讲座+89700份资料《总经理、高层管理》49套讲座+16388份资料《中层管理学院》46套讲座+6020份资料《国学智慧、易经》46套讲座《人力资源学院》56套讲座+27123份资料《各阶段员工培训学院》77套讲座+324份资料《员工管理企业学院》67套讲座+8720份资料《工厂生产管理学院》52套讲座+13920份资料《财务管理学院》53套讲座+17945份资料《销售经理学院》56套讲座+14350份资料《销售人员培训学院》72套讲座+4879份资料PSBACADEMYDMAAuditingandAssuranceServicesCourseworkLecturer:Li,XinTeammember:Jiang,ChuanqinF00039728Zheng,WenpoF00039787Ren,ShishuaiF00039746Ren,ShishuaiF00039746You,ChunhuiF00039773Tang,XiaoF00039750-----November16,2010-----Engagement(1)ⅠAccordingtothecommissionKelonElectricalBoardofDirectors,weHisenseKelonElectricalCo.,Ltd.inaccordancewithAccountingStandardsandthe"EnterpriseAccountingSystem"preparedbyDecember31,2009balancesheet,incomestatementandcashin2009flowstatementandtheauditoffinancialstatements.Throughtheimplementationoftheauditwork,whetherthefinancialstatementsinaccordancewithAccountingStandardsandthe"enterpriseaccountingsystem"beprepared,whetherfairlyinallmaterialrespects,WuhanZhongyuancompany'sfinancialposition,operatingresultsandcashflowsoftheauditopinion.TheAuditDepartmentofthestatutoryauditofannualfinancialstatements.Underthe"AccountingLaw"and"EnterpriseFinancialStatementsRegulations",HisenseKelonElectricalCo.,Ltd.andHisenseKelonElectricalCo.,Ltd.Leaderhastheresponsibilitytoensuretheauthenticityandintegrityofaccountinginformation.Tothisend,HisenseKelonElectricalCo.,Ltd.hastheresponsibilitytokeepthemanagementanddeliveryofaccountingrecords(includingbutnotlimitedtoaccountingdocuments,booksandotheraccountingdata),theserecordsmustbetrueandcompletereflectionofHisenseKelonElectricalHoldingsCo.,Ltd.financialposition,operatingresultsandcashflows.InaccordancewithAccountingStandardsandthe"enterpriseaccountingsystem"forpreparingfinancialstatementsHisenseKelonElectricalCo.,Ltd.management'sresponsibility,thisresponsibilityincludes:(1)design,implementationandmaintenanceofrelatedfinancialstatementsandinternalcontrolsothatthefinancialstatementsdonotexistasaresultoffraudorerrorfreeofmaterialmisstatement;(2)selectingandapplyingappropriateaccountingpoliciesandmakereasonableaccountingestimates.AccordingtoChinaSecuritiesRegulatoryCommissionandChinaAssociationoftherelevantprovisionsoftheCertifiedPublicAccountantintheauditprocess,ourresponsibilitiesare:(1)intheimplementationofauditworkbasedontheHisenseKelonElectricalHoldingsCompanyLimitedonthefinancialstatementsauditopinion.CertifiedPublicAccountantinaccordancewithauditingstandardsinChina(hereinafterreferredtoasAuditingStandards)shallbeaudited.(2)Anauditinvolvesperformingauditprocedurestoobtaintheamountsanddisclosuresinthefinancialstatementsoftheauditevidence.(3)Weneedareasonableplanandperformtheaudittoenabletheaudittoobtainsufficientappropriateauditevidence,forHisenseKelonElectricalCo.,Ltd.financialstatementsarefreeofmaterialmisstatementtoobtainreasonableassurance.(4)wehavetheresponsibilityspecifiedintheauditreportfoundHisenseKelonElectricalCorporationinamaterialrespects,incompliancewithcorporateaccountingstandardsand"enterpriseaccountingsystem,"thepreparationoffinancialstatementsandfailuretoadjustourrecommendationsonmatters.(5)thenatureofthetestingandauditingoftheotherinherentlimitations,andtheinherentlimitat...