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审 计 报 告AUDITORS REPORT 华夏会审（2010）第242号 Huaxia Certified Public Accountants Co.,Ltd(2010) Audit No.242迪朗建贸易（上海）有限公司：To Thomas Bennett Asia Co., Ltd: 我们审计了后附的迪朗建贸易（上海）有限公司（以下简称贵公司）财务报表，包括2009年12月31 日的资产负债表，2009年度的利润表以及财务报表附注。 We have audited the accompanying balance sheet of To Thomas Bennett Asia Co., Ltd (the “Company”) as of Dec.31,2009, and the related consolidated income statement for the 2009 then ended, and a summary of significant accounting policies and other explanatory notes.一、管理层对财务报表的责任 1.Managements Responsibility for the Financial Statements 按照企业会计准则和小企业会计制度的规定编制财务报表是贵公司管理层的责任。这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报：（2）选择和运用恰当的会计政策：（3）作出合理的会计估计。 The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Small Business Enterprises and China Accounting System for Small Business Enterprises. This responsibility includes: (i) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (ii) selecting and applying appropriate accounting policies; and (iii) making accounting estimates that are reasonable in the circumstances.二、注册会计师的责任 2. Auditors Responsibility 我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。 Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement 审计工作涉及实施审计程序，以获取有关财务报表金额和和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，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管理层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。 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 due to fraud or error. In making those ris assessments, the auditor considers internal control relevant to the entitys preparation and fai presentation of the financial statements in order to design audit procedures tha ar ppropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. An audit als includes evaluating the appropriateness of accounting policies use an he reasonableness of accounting estimates mad by management, as wel as evaluating the overall presentation of the financial statements. 我们相信，我们获取的审计证据是充分、适当的，为发表审计意见提供了基础。 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.三、审计意见 3. Opinion 我们认为, 贵公司财务报表已经按照企业会计准则和企业会计制度的规定编制，在所有重大方面公允反映了贵公司2009年12月31 日的财务状况以及 2009年度的经营成果。 In our opinion, the financial statements give a true and fair view of the financial position of the Company as of Dec.31, 2009, and of its financial performance for the 2009 years then ended in accordance with the Accounting Standards for Small Business Enterprises and China Accounting System for Small Business Enterprises. 2014年3月22日 Date: Mar.22, 2014