第1页共10页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共10页PSBACADEMYDMAAuditingandAssuranceServicesCourseworkLecturer:Li,XinTeammember:Jiang,ChuanqinF00039728Zheng,WenpoF00039787Ren,ShishuaiF00039746Ren,ShishuaiF00039746You,ChunhuiF00039773Tang,XiaoF00039750第2页共10页第1页共10页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共10页-----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)wehavetheresponsibilityspecifiedinthe第3页共10页第2页共10页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共10页auditreportfoundHisenseKelonElectricalCorporationinamaterialrespects,incompliancewithcorporateaccountingstandardsand"enterpriseaccountingsystem,"thepreparationoffinancialstatementsandfailuretoadjustourrecommendationsonmatters.(5)thenatureofthetestingandauditingoftheotherinherentlimitations,andtheinherentlimitationsofinternalcontrol,thereisinevitablysomematerialmisstatementmayremainundiscoveredintheauditrisk.(6)Ourauditdoesnotreplace,reduceorwaiveHisenseKelonElectric...
