河南审计厅关于河南科技大学.doc

河南省审计厅关于河南科技大学第一附属医院利用德国促进贷款购置医疗设备和门诊综合楼建设项目2016年度财务收支和项目执行情况审计结果公告（二o 一^年九月二十二日）2017年第11号河南省审计厅关于河南科技大学第一附属医院利用德国促进贷款购置医疗设备和门诊综合楼建设项目2016年度财务收支和项目执行情况审计结果中华人民共和国河南省审计厅Henan Provincial Audit Office of the Peoples Republic of China审计报告Audit Report豫审外报（2017）119 vHENAN AUDIT REPORT（2017）N0.119项目名称： 德国促进贷款河南科技大学第一附属医院综合门诊楼项目Project Name: First Affiliated Hospital of Henan University of Science& Technology Project Financed through German贷款号： GP-25Loan No.: GP-25项目执行单位：河南科技大学第一附属医院项目办公室Project Entity: First Affiliated Hospital of Henan University of Science& Technology Project Office会计年度： 2016Accounting Year： 2016目录Contents一、审计师意见 1L Auditors Opinion 3二、财务报表及财务报表附注 错误!未定义书签。

II. Financial Statements and Notes to the Financial Statements错误!未定义书签一）资金平衡表 错误!未定义书签i. Balance Sheet 错误!未定义书签二） 项目进度表 错误!未定义书签ii. Summary of Sources and Uses of Funds by Project Component错误味定义书签,（三） 贷款协定执行情况表 错误!未定义书签iii. Statement of Implementation of Loan Agreement错误！未定义书签四） 财务报表附注 12iv. Notes to the Financial Statements 错误!未定义书签三、审计发现的问题及建议 1218III. Audit Findings and Recommendations一、审计师意见审计师意见河南科技大学第一附属医院项目办公室：我们审计了河南科技大学第一附属医院购置医疗设备及基建项目 2016年12月31日的资金平衡表及截至该日同期间的项目进度表和贷款协 定执行情况表等特定目的财务报表及财务报表附注（第5页至第13页）o（-）项目执行单位对财务报表的责任编制上述财务报表是你单位的责任，这种责任包括：1. 按照中国的会计准则、会计制度和本项目贷款协定的要求编制项目 财务报表，并使其实现公允反映。

2. 设计、执行和维护必要的内部控制，以使项目财务报表不存在由于 舞弊或错误而导致的重大错报二）审计责任我们的责任是在执行审计工作的基础上对财务报表发表审计意见我 们按照中国国家审计准则和国际审计准则的规定执行了审计工作，上述准 则要求我们遵守审计职业要求，计划和执行审计工作以对项目财务报表是 否不存在重大错报获取合理保证为获取有关财务报表金额和披露信息的有关证据，我们实施了必要的 审计程序我们运用职业判断选择审计程序，这些程序包括对由于舞弊或 错误导致的财务报表重大错报风险的评估在进行风险评估时，为了设计 恰当的审计程序，我们考虑了与财务报表相关的内部控制，但目的并非对 内部控制的有效性发表意见审计工作还包括评价所选用会计政策的恰当 性和作出会计估计的合理性，以及评价财务报表的总体列报我们相信，我们获取的审计证据是适当的、充分的，为发表审计意见 提供了基础三）审计意见我们认为，第一段所列财务报表在所有重大方面按照中国的会计准则、会计制度和本项目贷款协定的要求编制，公允反映了德国促进贷款河南科 技大学第一附属医院综合门诊楼项目2016年12月31日的财务状况及截至 该日同期间的财务收支和项目执行情况。

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中华人民共和国河南省审计厅2017年6月30日地址：中国河南省郑州市纬二路27号 邮政编码：450003：86-371-65648374：86-371-65955265I. Auditors OpinionAuditors OpinionTo First Affiliated Hospital of Henan University of Science & Technology Project Office:We have audited the special purpose financial statements (from page 5 to page 13) of First Affiliated Hospital of Henan University of Science & Technology Project Financed through German, which comprise the Balance Sheet as of December 31, 2016, the Summary of Sources and Uses of Funds by Project Component and the Statement of Implementation of Loan Agreement for the period then ended, and Notes to the Financial Statements.Project Entitys Responsibility for the Financial StatementsYour entity is responsible for the preparation of the financial statements mentioned above, which include:i. Preparing and fair 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.Auditors ResponsibilityOur 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 Peoples 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 auditors 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 entitys 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 entitysinternal 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.OpinionIn our opinion, the financial statements identified in the first paragraph present fairly, in all material respects, financial position of First Affiliated Hospital of Henan University of Science & Technology Project financed through German as of December 31, 2016, its financial receipts and disbursements and the project implementation。