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1、n更多企业学院： 中小企业管理全能版183套讲座+89700份资料总经理、高层管理49套讲座+16388份资料中层管理学院46套讲座+6020份资料国学智慧、易经46套讲座人力资源学院56套讲座+27123份资料各阶段员工培训学院77套讲座+ 324份资料员工管理企业学院67套讲座+ 8720份资料工厂生产管理学院52套讲座+ 13920份资料财务管理学院53套讲座+ 17945份资料销售经理学院56套讲座+ 14350份资料销售人员培训学院72套讲座+ 4879份资料PSB ACADEMYDMAAuditing and Assurance ServicesCourseworkLecturer
2、: 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 Electrical Board of Directors, we Hisense Kelon Electrical Co., Ltd. in a
3、ccordance 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 the audit work, whether the financial statements in accordance w
4、ith 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 of the statutory audit of annual financial statements. Under th
5、e 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. To this end, Hisense Kelon Electrical Co., Ltd. has the respon
6、sibility 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 Holdings Co., Ltd. financial position, operating results and cash fl
7、ows. 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 and maintenance of related financial statements and internal co
8、ntrol 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 Securities Regulatory Commission and China Association of the relev
9、ant 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 opinion. Certified Public Accountant in accordance with auditing
10、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 a reasonable plan and perform the audit to enable the audit to o
11、btain 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 found Hisense Kelon Electrical Corporation in a material respects, i
12、n 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 inherent limitations, and the inherent limitations of internal cont
13、rol, 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. managements responsibility. Preliminary Assessment (2-3) 2.1 Nature of bus
14、iness, 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 million units of air conditioners, refrigerators and air conditi
15、oners 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 largest 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 Province, began production of refrigerators in 1984, is one o
