Financial statements sample-INDEPENDENT AUDITORS’ REPORT（独立审计报告）

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial statements translation）

INDEPENDENT AUDITORS’ REPORT（独立审计报告）
To the Board of Trustees（理事会/董事会） of
OCLC Online Computer Library Center, Inc.:

We have audited the accompanying consolidated balance sheets（联合资产负债表）of OCLC Online Computer Library Center, Inc. and its subsidiaries（子公司/附属机构/分支机构） (collectively, the “Corporation”) as of（截至） June 30, 2007 and 2006, and the related consolidated statements of revenues（收入）, expenses（支出）, and corporate equity（资产净值） and cash flows（现金流量） for the years then ended. These consolidated financial statements are the responsibility of the Corporation’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with（依照）auditing standards（审计准则） generally accepted in the United States（美国） of America. Those standards require that we plan and perform the audit to obtain reasonable assurance（确保）about whether the consolidated financial statements are free of（免于）material（实质性的） misstatement（虚假陈述）. An audit includes consideration of internal control（内部控制） over financial reporting as a basis （基础）for designing audit procedures（程序）that are appropriate in the circumstances（条件/环境）, but not for the purpose of expressing an opinion（观点）on the effectiveness of the Corporation’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence（事实） supporting the amounts and disclosures in the financial statements, assessing the accounting principles（记账原则/方法） used and significant estimates（估计） made by management（管理层）, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

As discussed in Note 6 to the consolidated financial statements, the Corporation adopted FASB Statement No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans（退休后计划） — an amendment（修正） of FASB Statements No. 87, 88, 106, and 132(R), effective June 30, 2007.

In our opinion, such consolidated financial statements present fairly, in all material respects（方面）, the financial position（财务状况） of the Corporation at June 30, 2007 and 2006, and the results of its operations and its cash flows for the years then ended in conformity with（遵照） accounting principles generally accepted in the United States of America.