Auditors’Review Report *** Yue Zi(2016)No.000 To ABC Co. Ltd.: We have reviewed the accompanying interim financial statements of ABC Co. Ltd. which comprise the consolidated and company balance sheets as at 30 June 2016 , the consolidated and company income statements, statement of changes in equity and cash flow statement for January-June 2016 and notes to the financial statements. The management of ABC Co. Ltd. is responsible for the preparation of these interim financial statements. Our responsibility is to issue our review report on these interim financial statements based on our review. We conducted our review in accordance with the Review Standard for Chinese Certified Public Accountants No. 2101 Review of Financial Statements. The standard requires us to plan and conduct a review to obtain limited assurance as to whether the interim financial statements are free from material misstatement. A review is limited primarily to inquiries of company personnel and performing analytical procedures on the data. A review provides less assurance than an audit. We have not performed an audit and, accordingly, we do not express an audit opinion. Based on our review, nothing has come to our attention that causes us to believe that the interim financial statements are not prepared in accordance with the requirement in Accounting Standards for Business Enterprises – No. 32. ********(Group) CPAs (special general partnership) Beijing, PRC 23 August 2016 Chinese Certified Public Accountant: Chinese Certified Public Accountant: 1 本文来源:https://www.wddqw.com/doc/5eb1fe45c77da26924c5b074.html