Limited Liability Company Financial Statements

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Limited Liability Company Financial Statements Powered By Docstoc
					                      Limited Liability Company
                      “Universal-Audit” Of. 601- 608, 23 Lomonosova Str., Stavropol, 355003, phone 358-789, fax 357-183, e-mail: u_a@avn.skiftel.ru
License for the right to perform auditing activity #E 006720 dd 2004.12.23
License for the right to perform valuation activity # 004403 dd 2002.06.17
OOO “Universal-Audit” activity is recognized compliant with the applicable legislation controlling auditing activity in the RF, NP “The Audit Chamber of
Russia” federal rules (standards) of auditing activity, generally accepted auditing standards (Protocol #4 dd 2005.10.25).


                                             Audit report on financial statements (reporting)

Addressee: the Executive Body of Joint Stock Company “Concern Energomera”

Auditor: Limited Liability Company “Universal-Audit”.

Location: Of. 601- 608, 23 Lomonosova Str., Stavropol, 355003
State registration: certificate series number 26 #00718682
License #E006720 dd December 23, 2004, issued by the Russian Federation Ministry of Finance for a term of 5 years.
A member of the Audit Chamber of Russia.

Audited person: Joint Stock Company “Concern Energomera”
Location: 415А Lenin Str., Stavropol, 355029

State registration: certificate series number 26 #000718541

         1. We conducted an audit of the attached financial statements (reporting) of Joint Stock Company “Concern
Energomera” for the period from 1 January till 31 December 2006 inclusively. The financial statements (reporting) of Joint
Stock Company “Concern Energomera” include:
        accounting balance-sheet;
        profit and loss report;
        supplements to accounting balance-sheet and profit-and-loss report;
        schedule.
        2. The liability for preparation and presentation of these financial statements (reporting) is incurred by the
Executive Body of Joint Stock Company “Concern Energomera”. We are responsible for expressing our opinion on
reliability of this financial reporting in all material respects and accounting maintenance in accordance with the Russian
Federation legislation based on the audit conducted.
        3. We conducted the audit in accordance with:
        the Federal Law “On Auditing Activity”;
        the federal rules (standards) of auditing activity;
        the internal rules (standards) of auditing activity of the Russian Audit Chamber;
        the interfirm rules (standards) of auditing activity;
        the normative acts of the Body that controls the audited person activity.
         4. The audit was planned and conducted so as to obtain a reasonable assurance that the financial statements
(reporting) did not contain any material misstatements. The audit was conducted on a test basis and included, on the
basis of testing, examination of facts that prove index numbers in the financial statements (reporting) and disclosure of
information on financial and economic activity, appraisal of observance of accounting rules and principles, rules applied
while preparing the financial statements (reporting), review of the basic estimating values received by the audited person
management, and appraisal of the financial statements (reporting) presentation. We conceive the audit conducted to
provide sufficient grounds for expressing our opinion on reliability of this financial reporting in all material respects and
accounting maintenance in accordance with the Russian Federation legislation.
        5. In our opinion, the financial statements (reporting) of Joint Stock Company “Concern Energomera” give in all
material respects a true and fair view of the financial situation as of 31 December 2006 and the results of financial and
economic activity for the period from 1 January till 31 December 2006 inclusively in accordance with the Russian
Federation legislation requirements as related to the preparation of the financial statements (reporting).
         6. Not revising our opinion of the financial statements reliability, we bring to the attention that information on
transactions with the affiliated companies is not disclosed in the schedule.

May 2, 2007

The Director of OOO “Universal-Audit”                                                 L. Bulavina
qualification certificate #K 017501


The supervisor of financial audit                                                     O. Reveguk
qualification certificate #K 011928

				
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