审计报告-标准无保留意见 Auditors’ Report 安明(2007)审字 the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expreing an opinion on the effectivene of the entity’s internal control.An audit also includes evaluating the appropriatene of accounting policies used and the reasonablene of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

三、审计意见

我们认为，上述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集团和贵公司2006年12月31日的财务状况以及2006年度的经营成果和现金流量。

3.Opinion

In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Busine Enterprises and China Accounting System for Busine Enterprises.安明会计师事务所

中国注册会计师

中国 北京 XXXXX XXXXXX An Ming Certified Public countants Beijing P.R.China Registered in P.R.Chinaa 29th March 2007 审计报告-无保留意见带说明段Auditors’ Report 安明(2007)审字 e with the Accounting Standards for Busine Enterprises and China Accounting System for Busine 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 mitatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.

二、注册会计师的责任

我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。我们按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我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否不存在重大错报获取合理保证。

2.Auditor’s Responsibility

Our responsibility is to expre an opinion on these financial statements based on our audit.We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable aurance whether the financial statements are free from material mitatement.

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导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，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恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor’s judgment, including the aement of the risks of material mitatement of the financial statements, whether due to fraud or error.In making those risk aements, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expreing an opinion on the effectivene of the entity’s internal control.An audit also includes evaluating the appropriatene of accounting policies used and the reasonablene of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

三、审计意见

我们认为，上述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集团和贵公司2006年12月31日的财务状况以及2006年度的经营成果和现金流量。

3.Opinion

In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Busine Enterprises and China Accounting System for Busine Enterprises.审计中我们注意到:由于2007年元月以来证券市场巨幅下跌,贵公司持有的短期股票投资若在3月10日出售,将会产生570万元的投资损失.

In the course of our audit, we have reminded the management that, due to the sharp price decline in the stock market since January 2007, an investment lo totaling RMB5 700 000 would be incurred if the short-term equity securities held by your Company were sold out on March 10

安明会计师事务所

中国注册会计师

中国 北京

XXXXX XXXXXX An Ming Certified Public countants Beijing P.R.China Registered in P.R.China 29th March 2007

审计报告-保留意见

Auditors’ Report 安明(2007)审字 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导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，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恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor’s judgment, including the aement of the risks of material mitatement of the financial statements, whether due to fraud or error.In making those risk aements, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expreing an opinion on the effectivene of the entity’s internal control.An audit also includes evaluating the appropriatene of accounting policies used and the reasonablene of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

三、导致保留意见的事项

贵公司应收账款期末余额为30,000,000元，占期末资产总额的20%。由于贵公司未能提供债务人地址,我们无法执行函证程序,也无法通过其他审计程序以获取充分、适当的审计证据。

3、the event which caused qualified opinion The balance of accounts receivable of the Company is 30,000,000.00RMB at December 31, 2006.20% of total aets, we can’t make confirmation and implement other audit procedures to obtain sufficient and appropriate audit evidence because the Company didn’t provide debtors ’addrees.

四、审计意见

我们认为，除前段所述事项可能产生的影响外，上述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集团和贵公司2006年12月31日的财务状况以及2006年度的经营成果和现金流量。

4.Opinion

In our opinion, except for the poible effects caused by no making confirmation the last paragraph presented, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Busine Enterprises and China Accounting System for Busine Enterprises.

安明会计师事务所

中国注册会计师

中国 北京

XXXXX XXXXXX An Ming Certified Public countants Beijing P.R.China Registered in P.R.China 29th March 2007

审计报告-否定意见Auditors’ Report

安明(2007)审字 propriatene of accounting policies used and the reasonablene of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

三、导致否定意见的事项

贵公司存货期末计价方法(见注释XX)和固定资产计价方法(见注释XX)未采用历史成本原则。该等违反会计准则事项造成存货期末余额减少XX元,同时固定资产账面原值增加XX元,以对本期收入确认的真实性产生重大影响.

3、the event which caused adverse opinion The inventory costing method as in Note XX and the valuation method for fixed aets as in Note XX do not follow the historical cost principle.This departure from the accounting standards has caused a RMBY XX decrease in the inventory value as well as a RMBY XX increase in the original value of fixed aets, which has a material impact on the correctne of the income determination.

四、审计意见

我们认为，由于受到前段所述事项的重大影响，上述财务报表没有按照企业会计准则和《企业会计制度》的规定编制，未能在在所有重大方面公允反映了贵集团和贵公司2006年12月31日的财务状况以及2006年度的经营成果和现金流量。

4.Opinion

In our opinion, due to the material impact of the matters mentioned above, the financial statements doesn't give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Busine Enterprises and China Accounting System for Busine Enterprises. 安明会计师事务所

中国注册会计师

中国 北京

XXXXX XXXXXX An Ming Certified Public countants Beijing P.R.China Registered in P.R.China

29th March 2007 审计报告-无法表达意见 Auditors’ Report 安明(2007)审字 We have audited the accompanying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.

一、管理层对财务报表的责任

按照企业会计准则和《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、实施和维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导致的重大错报；(2) 选择和运用恰当的会计政策；(3) 作出合理的会计估计。1.Management’s Responsibility for the Financial Statements

The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Busine Enterprises and China Accounting System for Busine 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 mitatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.

二、导致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分来自关联方交易.但因受管理工作的限制,我们无法对这些交易执行必要的审计程序,因此我们无法对这些交易的公允性和合理性做出结论.

2、the event which caused disclaimer opinion According to our examination, most of the inventory purchases and product sales of the Company are, as disclosed in the accompanying Note XX, transactions between related parties.However, we were unable, as a result of the limits imposed by management, to perform the neceary audit procedures on those transactions.Thus we were unable to conclude whether these transactions were fair and reasonable.

三、审计意见

我们认为，由于上述事项可能产生的影响非常重大和广泛,我们无法对贵公司财务报表发现意见。

3.Opinion

due to the material and widely impact of the matters mentioned above, we cann't give a view of the financial statements of the Company.安明会计师事务所

中国注册会计师

中国 北京

XXXXX XXXXXX An Ming Certified Public countants Beijing P.R.China Registered in P.R.China

29th March 2007

审计报告中英文对照

审计报告审计期间

对财务报表形成审计意见和出具审计报告

审计报告反馈意见

审计报告(标准意见)

无保留意见审计报告

审计报告回复意见

审计术语内部审计报告

审计报告(三年一期审计)

退耕还林审计报告反馈意见