管理层声明书(英文版)
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Management Representation Letter Reference No. AN4 To: Messrs. Liao and Chu: Management Representation Letter Regarding Specific Audit for XXX. We has contracted with XXX to perform audit of the financial statements of XXX for the period ended December 31,2012 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of (present fairly, in all material respects) the financial position of XXX as of December 31, 2012 and of the results of its operations, its cash flows for the period from January 1,2012 to December 31, 2012 and the changes in equity for the year then ended. We understand that items are considered material if they involve an omission or misstatement of accounting infor-mation that could influence the economic decisions of users taken on the basis of the financial statements. We have obtained adequate and relevant information from executive employees of the Company with the relevant knowledge in relation to the matters described below. We confirm, to the best of our knowledge and belief, the following representations: 1. We acknowledge our responsibility and accountability for the preparation and fair presentation of the financial statements in accordance with Accounting System for Business Enterprises. 2. The financial statements are prepared in accordance with Accounting System for Business Enterprises, the accounting basis of which is consistent with that of previous year. The Management takes the responsibility for the authenticity, validity and completeness of the above-mentioned financial statements. 3. Furthermore, we acknowledge our responsibility for the design, implementation and maintenance of internal control system, in order to ensure the security and completeness of the Company’s asset, and to prevent and detect fraud or error. 4. We believe that the financial statements present fairly, in all material respects, the financial position of the Com-pany as of December 31, 2012 and of the results of its operations and its cash flows and the changes in equity for the period ended. There are no material omissions and misstatements. The effects of uncorrected misstate-ments in the financial statements, as included in the enclosed summary are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. 5. We have made available to you: • All books of accounts and supporting documentation regarding financial information and other information. The books of account submitted to you reflect all transactions for the above-mentioned financial period which require recognition in the accounts. • All significant contracts, agreements, article of association, tax returns and other important documentation. • All minutes of meetings of shareholders and the board of directors as well as descriptions of procedures and other organizational matters required for an understanding of the accounting function. - 1 - Management Representation Letter 6. We have provided you with all bank accounts’ title and number, including the accounts closed in the current year. 7. All the transactions have been properly recorded in accordance with the applied accounting system. There are no unrecorded assets or liabilities at the end of the accounting period. 8. We considers fair value and all related major assumptions are reasonable, properly reflects the Company's intention and ability to take specific measures; used to determine the fair value measurement method of ac-counting standards in line with business requirements and maintain the consistency; the Company has been disclosed the above events appropriately. 9. The company does not exist any events that would lead to significant misstatement to the comparative data. 10. We have provided you with all information regarding the existence of related parties as well as transactions carried out with those persons or corporations and confirm the appropriate disclosure of such transactions in the financial statements in accordance with Accounting System for Business Enterprises. 11. We have provided you with all information regarding contingencies. Besides those disclosed in the notes to the financial statements, there are no other risks which should be disclosed, such as pending lawsuit, compensa-tions, acceptances, securities, and other contingencies. 12. We have provided you with all information regarding commitment, which have all been disclosed in the notes to the financial statements. 13. There is no undisclosed significant uncertainty which may impact the faithful presentation of the financial state-ments. 14. We have taken the necessary measures to prevent or detect fraud .We have disclosed to you all known actual or possible non-compliance with laws and regulations. And the following events are exclusive: • Management Involvement of any frauds or presumptive fraud information; • Internal control has a significant impact on the employees of any fraud or presumptive fraud information. • The preparation of financial statements has a significant impact on the staff of any other fraud or presumptive fraud. 15. The Company has strictly abided by the terms of the contract, does not exist any non-performance of the con-tract for a significant impact on the financial statements. 16. The Company has satisfactory title to all assets and there are no liens or encumbrances on the Company’s assets, except for those that are disclosed in the notes to the financial statements. 17. We have no plans to abandon our operations or going into bankruptcy or liquidation, and we believe the going-on concern assumption to be reasonable. - 2 - 本文来源：https://www.wddqw.com/doc/4a60f0d38bd63186bcebbcb9.html