(1) [Data] In 20x2,65438+February, the pricing method of raw materials in Yuhuan Company was changed due to the price increase, from the original first-in first-out method to the last-in first-out method. Due to the change of this method, the cost of raw materials decreased by 206,5438+0,000 yuan at the end of this year. The year-end trial balance has been prepared according to the changed method, and the change of accounting method and its influence on financial statements have been explained in the notes to the statements.

[Requirements] Assuming that the above changes in the pricing method of raw materials are reasonable, what audit opinions should auditors express? Try to write an appropriate audit report (with a short scope). A standard unqualified audit opinion report shall be published. Board of Directors of Yuhuan Company:

We have audited the attached balance sheet, income statement and cash flow statement of Yuhuan Co., Ltd. (hereinafter referred to as Yuhuan Company) for the year of 20x65438+23/kloc-0. It is the responsibility of Yuhuan Company's management to prepare these accounting statements, and our responsibility is to express our opinions on these accounting statements on the basis of implementing audit procedures.

We plan and implement the audit according to the Independent Auditing Standards for Certified Public Accountants in China, so as to reasonably ensure whether there is no material misstatement in the accounting statements. The audit work includes checking the evidence supporting the amount and disclosure of accounting statements on the basis of spot checks, evaluating the accounting policies and major accounting estimates adopted by the management authorities in preparing accounting statements, and evaluating the overall reflection of accounting statements. We believe that our audit work provides a reasonable basis for us to express our opinions.

In our opinion, the above accounting statements are in line with the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises promulgated by the state, and fairly reflect the financial status of Yuhuan Company in 20x 265438+February 3 1 day, as well as its operating results and cash flow in 20x2. XX Certified Public Accountants Co., Ltd. China Certified Public Accountant: XXX (seal) (official seal) China Certified Public Accountant: XXX (seal) Report date: 20X3 18.

(II) [Materials] On March 5, 2004, certified public accountants Cao Jiade and Ji Gang completed the field work of auditing the 20X3 annual accounting statements of Hongtu Co., Ltd., including completing all required auditing procedures. Suppose that the audit of 20X2 annual accounting statements is also completed by them. Except for the following matters, Cao Jiade and Ji Gang considered these matters when preparing the audit report, and other conditions met the requirements of issuing an unqualified audit report.

1. Adjustment items found in the audit process that need to reduce profits by 4 million yuan. Hongtu company has made adjustments.

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