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1、 2012 年度上海城投环保产业投资管理有限公 司世界银行贷款区县融资工具 DFV 项目(上海 城市环境治理 APL 三期项目子项目) 执行情况审计结果 目目 录录 Contents 一、审计师意见.1 I. Auditors Opinion.3 二、财务报表及财务报表附注 .5 II. Financial Statements and Notes to the Financial Statements.5 （一）资金平衡表 .5 i. Balance Sheet.5 （二）项目进度表 .6 ii. Summary of Sources and Uses of Funds by Project
2、 Component.6 （三）贷款协定执行情况表 .8 iii. Statement of Implementation of Loan Agreement.8 （四）财务报表附注 .9 iv. Notes to the Financial Statements.12 三、审计发现的问题及建议 .15 III. Audit Findings and Recommendations.16 1一、审计师意见一、审计师意见 审计师意见审计师意见 上海城投环保产业投资管理有限公司： 我们审计了世界银行贷款区县融资工具DFV项目(上海城市环境治理 APL 三期项目子项目)2012 年 12 月 31
3、日的资金平衡表及截至该日同年度 的项目进度表、 贷款协定执行情况表等特定目的财务报表及财务报表附注 （第 5 页至第 14 页） 。 （一）项目执行单位对财务报表的责任（一）项目执行单位对财务报表的责任 编制上述财务报表是你公司的责任，这种责任包括： 1按照中国的会计准则、会计制度和本项目贷款协定的要求编制项 目财务报表，并使其实现公允反映； 2设计、执行和维护必要的内部控制，以使项目财务报表不存在由 于舞弊或错误而导致的重大错报。 （二）审计责任（二）审计责任 我们的责任是在执行审计工作的基础上对财务报表发表审计意见。 我 们按照中国国家审计准则和国际审计准则的规定执行了审计工作， 上述准
4、则要求我们遵守审计职业要求， 计划和执行审计工作以对项目财务报表是 否不存在重大错报获取合理保证。 为获取有关财务报表金额和披露信息的有关证据， 我们实施了必要的 审计程序。 我们运用职业判断选择审计程序， 这些程序包括对由于舞弊或 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， 为了设计 恰当的审计程序， 我们考虑了与财务报表相关的内部控制， 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所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。 2我们相信，我们获取的审计证据是适当的、充分的，为发表审计意见 提供了基础。 （三）审计意见（三）审计
5、意见 我们认为，第一段所列财务报表在所有重大方面按照中国的会计准 则、 会计制度和本项目贷款协定的要求编制， 公允反映了世界银行贷款区 县融资工具 DFV 项目（上海城市环境治理 APL 三期项目子项目）2012 年 12 月 31 日的财务状况及截至该日同年度的财务收支、项目执行情况。 （四）其他事项（四）其他事项 2012 年度本项目未发生提款报账。 本审计师意见之后， 共同构成审计报告的还有两项内容： 财务报表及 财务报表附注和审计发现的问题及建议。 中华人民共和国上海市审计局 3I. Auditors Opinion Auditors Opinion To Shanghai Cheng
6、tou Environment Asset Management Company Limited: We have audited the special purpose financial statements (from page 5 to page 14) of District Finance Vehicle Project(DFV) (Sub-project of Shanghai APL Environment Rehabilitation Project, Phase III) financed by the World Bank, which comprise the Bala
7、nce Sheet as of December 31, 2012, the Summary of Sources and Uses of Funds by Project Component, and the Statement of Implementation of Loan Agreement for the year then ended, and Notes to the Financial Statements. Project Entitys Responsibility for the Financial Statements Your entity is responsib
8、le for the preparation of the financial statements mentioned above, which include: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement; ii. Designing, implementing and ma
9、intaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance
10、with the Government Auditing Standards of the Peoples Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from materia
11、l misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether
12、 due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities preparation and fair presentation of the financial statements in 4order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressin
13、g an opinion on the effectiveness of the entitys internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respect
