To: Primary Team / Ms.Vicky Lee-Salas
This Full Audit Scope Conclusion should be read in conjunction with the Summary Review Memorandum dated Jan 9, 2009, which describes the results of our audit procedures.
We have performed a Full Audit Scope Engagement on the reporting package forms balance sheet, income statement, cash flow statement of URC CHINA COMMERCIAL CO., LTD. expressed in Chinese Renminbi (RMB) as of September 30, 2008 and for the year then ended. All information included in the specified forms is the sole responsibility of the Location’s management. These specified forms do not purport to be financial statements and are prepared in accordance with Group Audit Instructions for the sole purpose of consolidation into the Universal Robina Corporation consolidated financial statements, which are prepared in accordance with International Accounting Standards. Our responsibility is to conclude, for the purpose of inclusion in the consolidation of Universal Robina Corporation on the compliance of the specified forms with the Group Audit Instructions of Universal Robina Corporation.
We conducted our audit procedures in accordance with the Ernst & Young Global Audit Methodology and we conducted the additional procedures detailed in Section B-3 of the Group Audit Instructions dated September 1, 2006. In accordance with the Ernst & Young Global Audit Methodology requirements for a Full Audit Scope Engagement, we planned and performed our audit procedures to obtain reasonable assurance about whether the specified forms are free of material misstatement based on the tolerable error assigned by you. A Full Audit Scope Engagement includes examining, on a test basis, evidence supporting the amounts in the specified forms. It also includes assessing the accounting principles used and significant estimates made by management.
In accordance with the Group Audit Instructions dated September 1, 2006, the scope of our audit procedures was established based on the tolerable error that our firm had calculated.
We conclude, based on the assigned tolerable error, that for the sole purpose of inclusion in the consolidation of Universal Robina Corporation the specified forms referred to above have been prepared in accordance with Group Audit Instructions..
This conclusion is solely for your information and use in conjunction with the audit of the consolidated financial statements of Universal Robina Corporation and should not be used by anyone for any other purpose.
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