PDF《审计报告Audit Report》

2015 年12 月31 日的财务状况及截至该日同年度的财务收支、项目 执行和专用账户收支情况.

(四)其他事项 由于你单位本期没有进行提款报账, 我们不对提款申请书发表意 见. 本审计师意见之后,共同构成审计报告的还有两项内容:财务报 表及财务报表附注和审计发现的问题及建议. 审计署国外贷援款项目审计服务中心

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3 I. Auditor'

s Opinion Auditor'

s Opinion To HuaNeng Tianjin Integrated Gasification Combined Cycle Company Limited We have audited the special purpose financial statements (from page

5 to page 22) of Tianjin Integrated Gasification Combined Cycle Power Plant project financed by the Asian Development Bank(ADB) and granted by Climate Change Fund, 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 (Grant) Agreement and the Special Account Statement for the year then ended, and Notes to the Financial Statements. Project Entity'

s Responsibility for the Financial Statements The preparation of the Balance Sheet, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan (Grant) Agreement is the responsibility of your entity, while the preparation of the Special Account Statement is the responsibility of China HuaNeng Group, which includes: i. Preparing and fair presenting the accompanying financial statements in accordance with Chinese accounting standards and system, and the requirements of the project loan (grant) 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

4 due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entities'

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 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, financial position of Tianjin Integrated Gasification Combined Cycle Power Plant project financed by the ADB and granted by Climate Change Fund as of December 31, 2015, its financial receipts and disbursements, the project implementation and the receipts and disbursements of the special account for the year then ended in accordance with Chinese accounting standards and system, and the requirements of the project loan (grant) agreement. Other Matter Since there was no application for withdrawal during the period, we have not expressed our opinion on it. The audit report consists of the Auditor'