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1、nPSB ACADEMYDMAAuditing and Assurance ServicesCourseworkLecturer: Li, Xin Team member: Jiang, Chuanqin F00039728Zheng, Wenpo F00039787Ren, Shishuai F00039746Ren, Shishuai F00039746You, Chunhui F00039773Tang, Xiao F00039750- November 16, 2010- Engagement (1)According to the commission Kelon Electrica
2、l Board of Directors, we Hisense Kelon Electrical Co., Ltd. in accordance with Accounting Standards and the Enterprise Accounting System prepared by December 31, 2009 balance sheet, income statement and cash in 2009 flow statement and the audit of financial statements. Through the implementation of
3、the audit work, whether the financial statements in accordance with Accounting Standards and the enterprise accounting system be prepared, whether fairly in all material respects, Wuhan Zhongyuan companys financial position, operating results and cash flows of the audit opinion. The Audit Department
4、 of the statutory audit of annual financial statements. Under the Accounting Law and Enterprise Financial Statements Regulations, Hisense Kelon Electrical Co., Ltd. and Hisense Kelon Electrical Co., Ltd. Leader has the responsibility to ensure the authenticity and integrity of accounting information
5、. To this end, Hisense Kelon Electrical Co., Ltd. has the responsibility to keep the management and delivery of accounting records (including but not limited to accounting documents, books and other accounting data), these records must be true and complete reflection of Hisense Kelon Electrical Hold
6、ings Co., Ltd. financial position, operating results and cash flows. In accordance with Accounting Standards and the enterprise accounting system for preparing financial statements Hisense Kelon Electrical Co., Ltd. managements responsibility, this responsibility includes: (1) design, implementation
7、 and maintenance of related financial statements and internal control so that the financial statements do not exist as a result of fraud or error free of material misstatement; (2) selecting and applying appropriate accounting policies and make reasonable accounting estimates. According to China Sec
8、urities Regulatory Commission and China Association of the relevant provisions of the Certified Public Accountant in the audit process, our responsibilities are: (1) in the implementation of audit work based on the Hisense Kelon Electrical Holdings Company Limited on the financial statements audit o
9、pinion. Certified Public Accountant in accordance with auditing standards in China (hereinafter referred to as Auditing Standards) shall be audited. (2) An audit involves performing audit procedures to obtain the amounts and disclosures in the financial statements of the audit evidence. (3) We need
10、a reasonable plan and perform the audit to enable the audit to obtain sufficient appropriate audit evidence, for Hisense Kelon Electrical Co., Ltd. financial statements are free of material misstatement to obtain reasonable assurance. (4) we have the responsibility specified in the audit report foun
11、d Hisense Kelon Electrical Corporation in a material respects, in compliance with corporate accounting standards and enterprise accounting system, the preparation of financial statements and failure to adjust our recommendations on matters. (5) the nature of the testing and auditing of the other inh
12、erent limitations, and the inherent limitations of internal control, there is inevitably some material misstatement may remain undiscovered in the audit risk. (6) Our audit does not replace, reduce or waive Hisense Kelon Electrical Holdings Co., Ltd. and Hisense Kelon Electrical Co., Ltd. management
13、s responsibility. Preliminary Assessment (2-3) 2.1 Nature of business, customer base, competition and products. Guangdong Kelon Electrical Co., Ltd is currently the largest enterprise groups, one refrigeration appliances, refrigerators with an annual output of 800 million units annual output of 400
14、million units of air conditioners, refrigerators and air conditioners in the domestic markets play an important role, especially in the refrigerator market share of first in the country for ten years. 2.2 Range and complexity of products and services. Product Range Kelon brand is currently the large
15、st enterprise groups, one refrigeration appliances, refrigerators and air conditioners in the domestic markets play an important role, especially in the refrigerator market share first in the country for ten years. China Kelon Group is headquartered in Shunde District of Foshan City, Guangdong Provi
16、nce, began production of refrigerators in 1984, is one of the first production of refrigerator. Following the issue of H shares in 1996 and listed in Hong Kong after 1999, Kelon has successfully issued A shares in Shenzhen, in the same year also by the World Economic Forum organization nominated for the 1999 Best Global Emerging Markets, one of 100; 2001 was Fortune magazine as h
