3. Auditor’s Report
Introductory
paragraph
Describe
Management
responsibilities
Design and
use
Internal controls
Auditor
responsibilities
GAAS
Evidence
Audit opinion
Reasonable
assurance
Financial
statement
Fairly presented

8. Opinion
only
Scope and
opinion
When the auditor has
been unable to
accumulate all of the
evidence required by
generally accepted
auditing standards

11. 1
•Independent Auditor’s
Report
2 •To the stockholders
3
•Samsung C&T Corporation

13. audited
ResponsibilityFinancial
st. data
Income
st.
Owner’s
Equity
st.
Cash
flow st.
Balance
sheet
management
auditor

20. He must
use

22. An audit also includes assessing the
accounting principles used and
significant estimates made by
management , as well as evaluating the
overall financial statement presentation
.
We believe that our audits
provide a reasonable basis for
our opinion

27. "In our opinion,
except for the effects of such
adjustments, if any, as might have been
determined to be necessary had we been
able to examine evidence regarding the
foreign affiliate investment and
earnings ,
the financial statement referred to
above presents fairly, in all material
respects, the financial position of
Samsung C&T Corporation as of
December 31, 2012 and 2013 , and the
results of its operations andits cash
flows for the year then ended in
conformity with accounting principles
generally accepted in U.S.A

29. AUDITOR'S
SIGNATURE
Auditor's name and address ”“
Date= Last day of any
significant field work
This date should not be dated earlier
than when the auditor has sufficient
audit evidence to support the
opinion.