Auditors'ReporttotheShareholdersof
ABC(SUZHOU)CO.,LTD
WehaveauditedtheaccompanyingfinancialstatementsofABC(SUZHOU)CO.,LTD,whichcomprisethebalancesheetasatDecember31,2006,andtheincomestatement,cashflowstatementfortheyearthenended,andasummaryofsignificantaccountingpoliciesandothere_planatorynotes.
Management’sResponsibilityfortheFinancialStatements
ManagementisresponsibleforthepreparationofthesefinancialstatementsinaccordXXX:
(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(2)selectingandapplyingappropriateaccountingpolicies;(3)makingaccountingestimatesthatarereasonableinthecircumstances.
Auditor’sResponsibility
OurrespXXX.Thesestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreeofmaterialmisstatement.
XXXdependontheauditor’sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,XXX,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofe_pressinganopinionontheeffectivenessoftheentity’XXXessofaccountingpoliciesusedandreasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.
Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.
Opinion
Inouropinion,thefinancialstatementspresentfairly,inallmaterialrespects,thefinancialpositionofABC(SUZHOU)CO.,LTDasofDecember31,2006,andofitsfinancialperformanceanditscashflowsfortheyearthenendedinaccordancewiththeAccountingStandardsforBusinessEnterprisesandAccountingSystemsforBusinessEnterprises.
CertifiedPublicAccountant
CertifiedPublicAccountant
Suzhou_YZCertifiedPublicAccountantsCo.,XXXXXX
January18,2007