审计报告英文模板

审计报告英文模板标准审计报告的参考格式ExampleofStandardAuditor’sReport审计报告Auditor’sReportABC股分全部股东：TotheshareholdersofABCCompanyLimited,咱们审计了后附的ABC股分财务报表，包括20x1年12月31日的资产欠债表，20x1年度的利润表、股东权益变更表和现金流量表和财务报表附注。WehaveauditedtheaccompanyingfinancialstatmentsofABCCompanyLimited(hereinafter“ABCCompany”),whichcomprisethebalancesheetasatDecember31,20XX,andtheincomestatement,statementofchangesinequityandcashflowstatementfortheyearthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.一、管理层对财务报表的责任Management'sResponsibilityfortheFinancialStatements依照企业会计准则和《XX会计制度》的规定编制财务报表是ABC公司管理层的责任。这种责任包括：设计、实施和保护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而致使的重大错报；选择和运用适当的会计政策；作出合理的会计估量。ManagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:(a)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(b)selectingandapplyingappropriateaccountingpolicies;and(c)makingaccountingestimatesthatarereasonableinthecircumstances.二、注册会计师的责任Auditor'sResponsibility咱们的责任是在实施审计工作的基础上对财务报表发表审计意见。咱们依照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求咱们遵守职业道德规范，计划和实施审计工作以对财务报表是不是不存在重大错报获取合理保证。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChinaStandardsonAuditing.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancetowhetherthefinancialstatementsarefreefrommaterialmisstatement.审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误致使的财务报表重大错报风险的评估。在进行风险评估时，咱们考虑与财务报表编制相关的内部控制，以设计适当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的适当性和作出会计估量的合理性，和评价财务报表的整体列报。Anauditinvolvesperformingauditprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor'sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,Weconsidersinternalcontrolrelevanttotheentity’spreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentitysinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.咱们相信，咱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。Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.三、审计意见Opinion咱们以为，ABC公司财务报表已经依照企业会计准则和《xx会计制度》的规定编制，在所有重大方面公平反映了ABC公司20x1年12月31日的财务状况和20x1年度的经营功效和现金流量。Inouropinion,thefinancialstatementspresentfairly,inallmaterialrespects,thefinancialpositionofABCCompanyasatDecember31,20XX,anditsfinancialperformanceandcashflowsfortheyearthenendedinaccordancewithAccountingStandardsforBusinessEnterprises.XX会计师事务所中国注册会计师：XXChineseCertifiedPubliccountantsxx中国注册会计师：xxChineseCertifiedPubliccountantsXX中国XX市二OX二年X月X日AccountantOfficeAUDITOR7SREPORT......**(20...)AuditNo….…ToCo.,Ltd:WehaveauditedtheaccompanyingconsolidatedbalancesheetofCo.,Ltd,(Hereinafterreferredtoasthe“Company”)asof31stDecember20..,andtherelatedconsolidatedincomestatement,consolidatedcashflowstatement,consolidatedstatementofchangesinequity,consolidatedstatementofchangesinstate-ownedassets,consolidatedstatementofprovisionforimpairmentofassetsforthe20...thenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.Management'sResponsibilityfortheFinancialStatementsThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatements.Thisresponsibilityincludes:(a)preparingandpresentingfairlythesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises;and(b)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror.Auditor'sResponsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditorsjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswelasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.OpinionInouropinion,thefinancialstatementsgiveatrueandfairviewoftheconslolidatedfinancialpositionoftheCompanyasofDecember31st,20...,andofitsconslolidatedfinancialperformanceandconslolidatedcashflowsforthe20...yearthenendedinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.ChinaAccountantOfficeChinaCertifiedpublicaccountantregisteredin审计报告AUDITOR7SREPORT华夏会审第242号HuaxiaCertifiedPublicAccountantsCo.,Ltd(XX)Audit迪朗建贸易：ToThomasBennettAsiaCo.,Ltd:咱们审计了后附的迪朗建贸易财务报表，包括XX年12月31日的资产欠债表，XX年度的利润表和财务报表附注。WehaveauditedtheaccompanyingbalancesheetofToThomasBennettAsiaCo.,Ltd(the“Company”)asof,XX,andtherelatedconsolidatedincomestatementfortheXXthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.一、管理层对财务报表的责任’sResponsibilityfortheFinancialStatements依照企业会计准则和《小企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任包括：设计、实施和保护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而致使的重大错报：选择和运用适当的会计政策：作出合理的会计估量。ThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforSmallBusinessEnterprisesandChinaAccountingSystemforSmallBusinessEnterprises.Thisresponsibilityincludes:(i)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(ii)selectingandapplyingappropriateaccountingpolicies;and(iii)makingaccountingestimatesthatarereasonableinthecircumstances.二、注册会计师的责任2.Auditor'sResponsibility咱们的责任是在实施审计工作的基础上对财务报表发表审计意见。咱们依照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求咱们遵守职业道德规范，计划和实施审计工作以对财务报表是不是不存在重大错报获取合理保证。Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报致使的财务报表重大错报风险的评估。在进行风险评估时，咱们考虑与财务报表编制相关的内部控制，以设计适当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的适当性和作出会计估量的合理性，和评价财务报表的整体列报。Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditorsjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoserisassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfaipresentationofthefinancialstatementsinordertodesignauditproceduresthaarppropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Anauditalsincludesevaluatingtheappropriatenessofaccountingpoliciesuseanhereasonablenessofaccountingestimatesmadbymanagement,aswelasevaluatingtheoverallpresentationofthefinancialstatements.咱们相信，咱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。Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.三、审计意见3.Opinion咱们以为，贵公司财务报表已经依照企业会计准则和《企业会计制度》的规定编制，在所有重大方面公平反映了贵公司XX年12月31日的财务状况和XX年度的经营功效。Inouropinion,thefinancialstatementsgiveatrueandfairviewofthefinancialpositionoftheCompanyasof,XX,andofitsfinancialperformancefortheXXyearsthenendedinaccordancewiththeAccountingStandardsforSmallBusinessEnterprisesandChinaAccountingSystemforSmallBusinessEnterprises.XX年3月22日Date:,XX英文版审计报告---无法表示意见[XX-5-1311:40:00|By:dangzh]推以下是无法表示意见审计报告英文范本Followingisanexampleofanauditreportcontainingandisclaimeropinion荐审计报告Auditors'Report安明(XX)审字第XXXXX号AnMing(XX)AuditNo.XXXXXXXXABC股分全部股东：TotheshareholdersofABCCo.,Ltd.(the“Company”):咱们审计了后附的ABC股分(以下简称“贵公司”)及其子公司和合营企业(以下统称“贵集团”)财务报表，包括XX年12月31日的归并及母公司资产欠债表、XX年度的归并及母公司利润及利润分派表、股东权益增减变更表和现金流量表和财务报表附注。WehaveauditedtheaccompanyingconsolidatedbalancesheetofABC(the“Company”)anditssubsidiaries(collectivelyreferredtoasthe"Group”)asof31stDecemberXXandtherelatedconsolidatedincomestatement,consolidatedstatementofchangesinequityandconsolidatedcashflowstatementfortheyearthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.一、管理层对财务报表的责任依照企业会计准则和《企业会计制度》的规定编制财务报表是贵公司管理层的责任。这种责任包括：(1)设计、实施和保护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而致使的重大错报；(2)选择和运用适当的会计政策；⑶作出合理的会计估量。Management'sResponsibilityfortheFinancialStatementsThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:(i)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(ii)selectingandapplyingappropriateaccountingpolicies;and(iii)makingaccountingestimatesthatarereasonableinthecircumstances.二、致使无法表示意见的事项经审计，如会计报表附注XX所述,贵公司原材料采购和产品销售绝大部份来自关联方交易.但因受管理工作的限制,咱们无法对这些交易执行必要的审计程序，因此咱们无法对这些交易的公平性和合理性做出结论.二、theeventwhichcauseddisclaimeropinionAccordingtoourexamination,mostoftheinventorypurchasesandproductsalesoftheCompanyare,asdisclosedintheaccompanyingNoteXX,transactionsbetweenrelatedparties.However,wewereunable,asaresultofthelimitsimposedbymanagement,toperformthenecessaryauditproceduresonthosetransactions.Thuswewereunabletoconcludewhetherthesetransactionswerefairandreasonable.三、审计意见咱们以为，由于上述事项可能产生的影响超级重大和普遍，咱们无法对贵公司财务报表发现意见。3.Opinionduetothematerialandwidelyimpactofthemattersmentionedabove,wecann'tgiveaviewofthefinancialstatementsoftheCompany.安明会计师事务所中国注册会计师中国北京XXXXXXXXXXXAnMingCertifiedPublic

countantsBeijingRegisteredinP29thMarchXXYANGZHOUXUNDACERTIFIEDPUBLICACCOUNTANTSCO.,LTDNo.(XX)037★AUDITOR7SREPORTTo***************************Co.,To***************************Co.,Ltd:Wehaveauditedtheaccompanyingbalancesheetof*******************Co.,Ltd(the“Company”)asof,XX,andtherelatedconsolidatedincomestatementfortheXXthenended,andasummaryofsignificantaccountingpoliciesandotherexplanatorynotes.1.Management7sResponsibilityfortheFinancialStatementsThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(2)selectingandapplyingappropriateaccountingpolicies;and(3)makingaccountingestimatesthatarereasonableinthecircumstances.Auditor'sResponsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.ThosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatementAnauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditorsjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentitysinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandreasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.OpinionInouropinion,thefinancialstatementsgiveatrueandfairviewofthefinancialpositionoftheCompanyasof,XX,andofitsfinancialperformancefortheXX1yearsthenendedinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.YangzhouXundaCertifiedPublicAccountantsCo.,LtdCertifiedPublicAccountant:Address:ShikefaStreet12,Yangzhou,ChinaTel:87323286Date:February2nd,XXAUDITORS7REPORTABC-SH(XX)ARTheBoardofDirectorsofXXX:WehaveauditedtheaccompanyingbalancesheetsofXXXasofDecember31,XX,andtherelatedstatementsofincomefromJanuarytoDecember,financialstatementsaretheresponsibilityofthecompany’smanagement.Ourresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudits.Weconductedourauditsinaccordancewithgenerallyacceptedauditingstandards.Thosestandardsrequirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhetherthefinancialstatementsarefreeofmaterialmisstatement.Anauditincludesexamining,onatestbasis,evidencesupportingtheamountsanddisclosesinthefinancialstatements.Anauditalsoincludesassessingtheaccountingprinciplesusedandsignificantestimatesmadebymanagement,aswellasevaluatingtheoverallfinancialstatementpresentation.Webelievethatourauditsprovideareasonablebasisforouropinion.Inouropinion,thefinancialstatementsrefereedtoabovepresentfairly,inallmaterialrespects,thefinancialpositionofXXXXXasofDecember31,XXandtheresultsofitsoperationsfromJanuarytoDecemberinconformitywiththeChinaAccountingStandardforBusinessEnterprisesandtheChinaAccountingSystemforBusinessEnterprises.Wenoticedthatthecompanyhasappliedforisintheprocessofliquidation.ABCCPAsCertifiedPublicAccountantsRegisteredinthePeople’srepublicofChinaShanghai,officeJanuary10,XX6toFinancialStatementsfortheYearEndedDecember31,XXGeneralinformationXXXXXisinvestedbyXXXXXX.It’sestablishmentwasapprovedbythePeople’sGovernmentofShanghaionOctober23,XXandawardedbusinesslicensebytheCommercialandAdministrativeBureauofShanghaionJanuary27,licensenumber:capitalisUSDXX00.Businesstermis20Address:Thirdfloor,departmentA,number213,TaiguRoad,Waigaoqiaofreetradezone,representativeisTANCHOKANG..Businessscope:processingtheautomaticequipment,fabrication,vidingtherevelanttechnologicalconsultingservices,storing(automaticequipmentandtheirparts),distributionofbusinessandaftersalesservices,exhibitionofsomerelevantproduct,technologicaltrainning,internationaltrade,tradeoftransition,tradewiththecompaniesofthefreetradezone,tradeagency,agencyforthecompanieswhohavetheoperatingrightstoimportandexportandthetradewiththecompaniesofnone-freetradearea,basiccommercialprocessingandbusinesscommercialconsultingbythebroadmeeting,thecompanyappliedforliquidationonNovember1,isintheprocedureofliquidationnow.SummaryofSignificantAccountingPoliciesandEstimates1.BasisofFinancialStatementPreparationThefinancialstatementshavebeenpreparedinaccordancewiththeChinaAccountingStandardsforBusinessEnterprises,theChinaAccountingSystemforBusinessEnterprisesandotherrelatedregulations.2.FiscalYearTheCompanyadoptsthecalendaryearasitsfiscalyear,fromJanuary1toDecember31.3.BasisofAccountingTheCompanyadoptstheaccrualbasisforitsaccountingtreatments.Thefinancialstatementshavebeenpreparedonthehistoricalcostbasisofaccounting.4.ReportingCurrencyTheRenminbi(RMB)isthereportingcurrencyofthecompany.TransactionsrecordedinforeigncurrenciesareconvertedintoRMBatthemidofmarketexchangerateatthetransactiondate.TheforeigncurrencybalancesofeachforeigncurrencyaccountareconvertedintoRMBattheendofmarketexchangerateofthebalancesheetdate.Thedifferencebetweentheamounttranslatedattheclosingrateandthecarryingamountshouldbetreatedasexchangegainorlossinthecurrentperiod.5.RecognitionofCashequivalentsThecashequivalentsrefertoanassetcharacterizedbyitsshortterm,easytransformationtocashandlowriskinvaluechange.Thecashandcashequivalentsofourcompanyincluding:cash,,cashinbanks,othercashandshort-terminvestmentforlessthanthreemonths.6.Fixedassets,DepreciationFixedassetsareassetswithausefullifeoveroneyear,heldforuseintheproductionofgoodsorsupplyofservices,forrentaltoothers,orforadministrativepurposes,ortherevaluesarehigharealsoincludedasfixedassets.Fixedassetsarerecordedatthehistoricalcostonacquisition.TheCompanyappliesastraight-linedepreciationmethod.Theestimatedresidualvalueis10%onthecost.Theusefullivesandannualdepreciationrateofeachcategoryoffixedassetsarestatedasfollowing:ItemfurnitureUsefullife(Year)555Annualdepreciationrate(%)18%18%18%ManagementtoolsMechanicaltoolsofrevenueRevenuefromthesaleofgoodsshouldberecognizedwhenallthefollowingconditionshavebeensatisfied:1)theCompanyhastransferredtothebuyerthesignificantrisksandrewardsofownershipofthegoods;2)theCompanyretainsneithercontinuingmanagerialinvolvementtothedegreeusuallyassociatedwithownershiporeffectivecontroloverthegoodssold;3)itisprobablethattheeconomicbenefitsassociatedwiththetransactionwillflowtotheCompany;4)therelevantamountofrevenueandcostscanbemeasuredreliably.valueaddedtaxwearerecognizedasgeneraltaxpayerbyrevenueauthorizedinstitution.Taxrateis17%。incometaxofenterpriseOurcompanyregisteredintheWaigaoqiaoFreeTradeZonePudongNewtaxrateis15%.Measurementoftheincometaxisexpenseisaccordingtothepayablecalculationofassessableincomeandincometaxisaccordingtotherelevanttaxlaws3)personalincometaxThecalculationoftheemployees'sincometaxisaccordingtotheChinesetaxationcompanywillrepresenttheemployeestopaytheincometax4)othertaxCalculatedandrecognizeaccordingtotherevelantregulationsofthetaxationlawsNotestotheFinancialStatementsNote1:MonetaryfundsOnDecember,31,XX,balanceofmonetaryfundsisRMBDetailsareasfollows::CashonhandOthercashinbankincludedasfollowing:AmountExchangerateRMB190,USD:FixedassetsandAccumulateddepreciationfurniture-91,91,-Managementools-115,115,-Mechanicaltools-43,43,furniture-15,15,Managementools-9,9,Mechanicaltools-2,2,Note3.:TaxPayablesOnDecember,31,XX,balanceofaccountspayableisRMB-RMB190,Note4:Paid-incapitalOnDecember,31XX,balanceofpaid-incapitalis200,(11655,300RMB)InvestedbyNUTEKPRIVATELIMITEDIthasbeenprovedbySHENZHOUCPAS(XX)Number:810IntrestexpenseLess:interestrevenueNetinterestexpenseexchangegainorlossJanuary10,XXXXXXXXXX-2,-2,-CHINAAUDITINTERNATIONALCERTIFIEDPULICACCOUNTANTSADDRESS:8thfloor,BuildingC,Yuhuidasha,No.73FuchengRoad,Haidian,Beijing,China,100143Tel:+861068731010Faxuditors'ReportRef:CAICPA(XX)No.01010218Auditors'ReporttotheShareholdersofCHINAAEROSPACECONTRUCTIONGROUPCO.,LTD.WehaveauditedtheaccompanyingfinancialstatementsofCHINAAEROSPACECONTRUCTIONGROUPCO.,LTD,whichcomprisethebalancesheetasatDecember31,XX,andtheincomestatement,cashflowstatementfortheyearthenended,andasummaryofsignificantaccountingp