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    130 views23 pages

    Havells Guangzhou International Limited

    Uploaded by

    Sandeep Aggarwal
    Document

    Copyright:

    © All Rights Reserved
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    ‘Signed by Guangdong Soutanyuan Ceri Publie Accounts (general pares) Reporting reference number: Soutsanyuan Sbn Zi (2020) No.164 ‘Cent: Haells Guangzhou Iemtona Listed tiie Firm name: Guangdong Souanjuan Ceried Public Accountants (ener paneriip) Report ype: Annis! ait ep (onqulified opinion) Repon date: Api 7, 2020, Fling tine: 10¢ 1am, Apel 7, 2020 Signing CPA: Wang Eoping io Xipong Havells Guangzhou International Limited Audit Report for 2019 Fem mame: Guangdong Soutiaryuan Corie Public Accountants (general partnership) Phone 020-28093578 x: 02037586068, ‘Contact adres: Room 2221, Fac 2, Back Building, No Zhongshan 1 Road, Yuexu Dist, Guargzbou cy Email: eon 260m For any question rating the above filing information, please fl eto contact he Busines Supervision Department of Gumngrhos esti of Cerifed Public Accounts Anti-ounteroling service phone number: 2038922363 38922373, An-counteretng service webs: pwn arieg orn or npn. gecparg ay PRETRADG EBA ‘RA, CUANGDONG SOUTHTIANYUAN CERTIFIED PUBLIC ACCOUNTANTS Audit report Southianyuan She 21 (2020)NO.164 ‘To the Shareholders of Havell Guangzhou Internation Limited 1. Audit Opinion We have suited the stuched nancial statements of Havel; Guangzhou Intentional Limited (hereinafter refered to a the “Company: udng the balance see as of Decenber 31,2019, the income stator, the cashflow statement andthe explanatory notes ofnancil staements of 2019. In ou opinion, the financial states Inve eon prepare hy the Company in sccordance win he Accounting Standards for Smal Enters in all aor aspects wich ily reet he Company's inci conditions as of December 31,2019, 5 wel ats operating resus nd ash fo 02019, 2, Form the Basis of Audit Opinions ‘We conducted our ait workin secordance with the Sandals on Aung for Ceifed Public Accountants. The “esponsibility of eertied pubic accounts for auditing nani stetement section ofthe aut opr fire elaborates ou responsibities under dese standards, In accondane with the Code of Eis for Chinese Cetfad Public Accountants, we are Independet of your company an fll other tia esponstes. We baieve tht the audit evidence we have obtained is suficlen and appropiate to provide a basis fo the publition of suit opinions 3. Management and Governance layer’s Responsibility for the Financial Statements ‘The Compary’s management is responsible fer the preparation and fir presentation of nancial surements, make it flr to weet, end designing, implementing and msinsining necessary internal contol, in onder to avoid any meal mistatement in these Sania statements eto fn oer In poping the financial statements, management is esponsble for asesing the company’s ity coninue as 2 going concem, disclosing mater elated to continuing oportons, and copying the assamption of ging concer unless thee sno pan oFigidt, eins operations| or have note alti options ‘The governance layer I responsible for vesting the company’s Fane reporting proves. 4. Auditor's Responsibility for Auditing Financial Statements (Our gal ito obtain ressonble assurance wheter he Financial statements ae fe from any material mistatment due to fa er er and tise an aut report containing ait pions, Reasonable assrance is high lve faire, but hres no guarantee that aus pvfonmed in accordance with ating andar wil always be found inthe presence of a nse misstatement. A misaemet may be duo t frau ox err, nd is generally considered significant if te reasonaly expected that the missatamet, individual or agpezate, may fet the economic decisions mide by the inci satements wer bated on the fant statements ‘We exersis profesional jugent and malin professional skepticism as we end cur ncn accordance witha standards. tthe stme time, we also perf the elowing work (0) deity an assess material missateent sks in Snail lternts duet fraud or trom, desig and implemen wait procedures 10 address these risks, and obi sufi and appropri wait evidence she bass othe esunce of aut opinions, Since nud may inet collision, forge inesonal omison, mieeeesentation or overing internal conto the isk of material misstatement due to frau isnot higher han the sk of not discovering mate sstatrent to an err. (2) Undestand the internal cots revant to the au in onde to design appropiate ait Procedures, but nt fr the purpose of commenting onthe efecivenes ofthe intestcotrols (3) Evaluate the appropriatnes of accountng polices selected by the management and rake scouting entinaes andthe esonalenst fread dislones, (4) Draw conslsions shout the appropriateness of managements us ofthe going concem sumption At the same ine, bso onthe ait evidence obtained, we cn raw conetsion on ‘wether there ae sgifeantuceranes inthe mates or statins that may cause ignifeant

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