上市公司審計報告摘要（中英文）

　　ABC股份有限公司全體股東:

　　To the shareholders of ABC Co., Ltd. (the “Company”):

　　我們審計了后附的ABC股份有限公司(以下簡稱“貴公司”)及其子公司和合營企業(以下統稱“貴集團”)財務報表，包括2006年12月31日的合并及母公司資產負債表、2006年度的合并及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附注。

　　We have audited the accompanying consolidated balance sheet of ABC (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 31st December 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.

　　一、管理層對財務報表的責任

　　按照企業會計準則和《企業會計制度》的規定編制財務報表是貴公司管理層的責任。這種責任包括：(1) 設計、實施和維護與財務報表編制相關的內部控制，以使財務報表不存在由于舞弊或錯誤而導致的重大錯報;(2) 選擇和運用恰當的會計政策;(3) 作出合理的會計估計。

　　1. Management’s Responsibility for the Financial Statements The management is responsible for the preparation and fair presentation of these financial statements in accordance with theAccounting Standards for Business Enterprises and China Accounting System for 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、注冊會計師的責任

　　我們的責任是在實施審計工作的基礎上對財務報表發表審計意見。我們按照中國注冊會計師審計準則的規定執行了審計工作。中國注冊會計師審計準則要求我們遵守職業道德規范，計劃和實施審計工作以對財務報表是否不存在重大錯報獲取合理保證。

　　2. 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 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.

　　審計工作涉及實施審計程序，以獲取有關財務報表金額和披露的審計證據。選擇的審計程序取決于注冊會計師的判斷，包括對由于舞弊或錯誤導致的財務報表重大錯報風險的評估。在進行風險評估時，我們考慮與財務報表編制相關的內部控制，以設計恰當的審計程序，但目的并非對內部控制的有效性發表意見。審計工作還包括評價管理層選用會計政策的恰當性和作出會計估計的合理性，以及評價財務報表的總體列報。

　　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 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.

　　我們相信，我們獲取的審計證據是充分的、適當的，為發表審計意見提供了基礎。

　　We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

　　三、審計意見

　　我們認為，上述財務報表已經按照企業會計準則和《企業會計制度》的規定編制，在所有重大方面公允反映了貴集團和貴公司2006年12月31日的財務狀況以及2006年度的經營成果和現金流量。

　　3. Opinion

　　In our opinion, the financial statements give a true and fair view of the financial position of the Company and of the Group as of 31 December 2006, and of its financial performance and its cash flows for the year then ended in accordance with the Accounting Standards for Business Enterprisesand China Accounting System for Business Enterprises.

　　XX會計師事務所 中國注冊會計師

　　中國 北京 XXXXX XXXXXX

　　Ernst & Young Hua Ming Certified Public Accountants

　　Beijing P.R.China

　　Registered in P. R.China

　　XXXXX XXXXXX

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