管理层声明书(英文版)

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1、RefereneeNo.AN4To:Messrs.LiaoandChuManagementRepresentationLetterRegardingSpeeifieAuditforXXX. WehascontraetedwithCXXtoperformauditofthefinaneialstatementsofXXXfortheperiodendedDecember31,2012forthepurposeofexpressinganopinionastowhetherthefinaneialstatementsgiveatrueandfairviewof(presentfairly,ina

2、llmaterialrespeets)thefinaneialpositionofXXXasofDeeember31,2012andoftheresultsofitsoperations,itseashflowsfortheperiodfromJanuary1,2012toDeeember31,2012andtheehangesinequityfortheyearthenended. Weunderstandthatitemsareeonsideredmaterialiftheyinvolveanomissionormisstatementofaeeountinginfor-mationth

3、ateouldinflueneetheeconomiedeeisionsofuserstakenonthebasisofthefinaneialstatements. WehaveobtainedadequateandrelevantinformationfromexeeutiveemployeesoftheCompanywiththerelevantknowledgeinrelationtothemattersdeseribedbelow. Weeonfirm,tothebestofourknowledgeandbelief,thefollowingrepresentations: 1

4、. WeaeknowledgeourresponsibilityandaeeountabilityforthepreparationandfairpresentationofthefinaneialstatementsinaeeordaneewiAecountingSystemforBusinessEnterprises. ThefinaneialstatementsarepreparedinaeeordancewithAeeountingSystemforBusinessEnterprises,theaeeountingbasisofwhichiseonsistentwiththatofp

5、reviousyear.TheManagementtakestheresponsibilityfortheauthentieity,validityandcompletenessoftheabove-mentionedfinaneialstatements. 2. Furthermore,weaeknowledgeourresponsibilityforthedesign,implementationandmaintenanceofinternalcontrolsystem,inordertoensurethesecurityandcompletenesihsfCompany'sasaetd

6、topreventanddetectfraudorerror. 3. Webelievethatthefinaneialstatementspresentfairly,inallmaterialrespeets,thefinaneialpositionoftheCompanyasofDeeember31,2012andoftheresultsofitsoperationsanditscashflowsandtheehangesinequityfortheperiodended.Therearenomaterialomissionsandmisstatements.Theeffectsofu

7、ncorrectedmisstatementsinthefinaneialstatements,asineludedintheenclosedsummaryareimmaterial,bothindividuallyandintheaggregate,tothefinaneialstatementstakenasawhole. 4. Wehavemadeavailabletoyou: * Allbooksofaeeountsandsupportingdoeumentationregardingfinaneialinformationandotherinformation.Thebooks

8、ofaeeountsubmittedtoyoureflectalltransaetionsfortheabove-mentionedfinaneialperiodwhichrequirereeognitionintheaeeounts. * Allsignifieanteontracts,agreements,articleofassoeiation,taxreturnsandotherimportantdoeumentation. * Allminutesofmeetingsofshareholdersandtheboardofdirectorsaswellasdeseriptionso

9、fproceduresandotherorganizationalmattersrequiredforanunderstandingoftheaeeountingfunetion. 5. Wehaveprovidedyouwithallbankaccounts'titleandnumber,includingtheaccountsclosedinthecurre year. 6. Allthetransactionshavebeenproperlyrecordedinaccordaneewiththeappliedaccountingsystem.Therearenounrecorded

10、assetsorliabilitiesattheendoftheaccountingperiod. 7. Weconsidersfairvalueandallrelatedmajorassumptionsarereasonable,properlyreflectstheCompany'sintentionandabilitytotakespecificmeasures;usedtodeterminethefairvaluemeasurementmethodofac-countingstandardsinlinewithbusinessrequirementsandmaintainthecon

11、sistency;theCompanyhasbeendisclosedtheaboveeventsappropriately. 8. Thecompanydoesnotexistanyeventsthatwouldleadtosignificantmisstatementtothecomparativedata. 9. Wehaveprovidedyouwithallinformationregardingtheexistenceofrelatedpartiesasweilstransactionscarriedoutwiththosepersonsorcorporationsandcon

12、firmtheappropriatedisclosureofsuchtransactionsinthefinancialstatementsinaccordancewftbcountingSystemforBusinessEnterprisesWehaveprovidedyouwithallinformationregardingcontingencies.Besidesthosedisclosedinthenotestothefinancialstatements,therearenootherriskswhichshouldbedisclosed,suchaspendinglawsuit,

13、compensations,acceptances,securities,andothercontingencies. 10. Wehaveprovidedyouwithallinformationregardingcommitment,whichhaveallbeendisclosedinthenotestothefinancialstatements. 11. Thereisnoundisclosedsignificantuncertaintywhichmayimpactthefaithfulpresentationofthefinancialstatements. 12. We

14、havetakenthenecessarymeasurestopreventordetectfraud.Wehavedisclosedtoyouallknownactualorpossiblenon-compliancewithlawsandregulations.Andthefollowingeventsareexclusive: * ManagementInvolvementofanyfraudsorpresumptivefraudinformation;Internalcontrolhasasignificantimpactontheemployeesofanyfraudorpresu

15、mptivefraudinformation. * Thepreparationoffinancialstatementshasasignificantimpactonthestaffofanyotherfraudorpresumptivefraud. 13. TheCompanyhasstrictlyabidedbythetermsofthecontract,doesnotexistanynon-performanceofthecontractforasignificantimpactonthefinancialstatements. 14. TheCompanyhassatisfa

16、ctorytitletoallassetsandtherearenoensorencumbrancesortheCompany'sassets,exceptforthosethataredisclosedinthenotestothefinancialstatements. 15. Wehavenoplanstoabandonouroperationsorgoingintobankruptcyorliquidation,andwebelievethegoing-onconcernassumptiontobereasonable. 16. Wehavedisclosedtoyouallinf

17、ormationrelatingsubsequenteventsafterthebalancesheetdate.Besidesthedisclosedsubsequenteventsinthenotestothefinanciatatements,therearenootherundisclosedeventswhichshouldbedisclosed. 17. Webelievethat: ・Wedonotreceiveanynoticefromanyregulatoryauthoritiesthatrequireustoreviseoradjustthefinancialstatements;«TheCompanydoesnothaveanytaxdisputationwithtaxauthorities. ThetranslatedEnglishversionofManagementRepresentationLetterisforreferenceonly.Shouldanydisagreementarise,theChineseversionshallprevail. xxx. CEO(Name&Signature)CFO(Name&Signature)