PDF《审计报告Audit Report》

2016 年6月29 日地址:中国北京市丰台区金中都南街

17 号 邮政编码:100073

电话:86-10-50992744

3 Ⅰ. Auditor'

s Opinion Auditor'

s Opinion To the Export-Import Bank of China We have audited the special purpose financial statements (from Page

5 to Page 17) of China Energy Efficiency Financing Project Financed by the World Bank, which comprise the Balance Sheet as of December 31, 2015, the Summary of Sources and Uses of Funds by Project Component, the Statement of Implementation of Loan Agreement and Notes to the Financial Statements. Project Entity'

s Responsibility for the Financial Statements Your entity is responsible for the preparation of the financial statements mentioned above, which include: i. Preparing and fairly presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement;

ii. Designing, implementing and maintaining necessary internal control to ensure that the financial statements are free from material misstatement, whether due to fraud or error. Auditor'

s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Government Auditing Standards of the People'

s Republic of China and International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor'

s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity'

s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity'

s internal control. An audit also

4 includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion. Opinion In our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, the financial position of China Energy Efficiency Financing Project Financed by the World Bank as of December 31, 2015, its financial receipts and disbursements, and the project implementation for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan agreement. Other Matter We also examined the withdrawal application No.

26 and the attached documents submitted to the World Bank during the period. In our opinion, those documents comply with the requirements of the project loan agreement and can serve as basis for loan withdrawal. The audit report consists of the Auditor'

s Opinion and two more parts hereinafter: Financial Statements and Notes to the Financial Statements, Audit Findings and Recommendations. Audit Service Center of China National Audit Office for Foreign Loan and Assistance Projects June 29,