Audit Report

[최상문]

Independent Auditor’s Report

     We have audited the accompanying balance sheets of X Company as of December 31, 20X1 and December 31, 20X1, and the related consolidated statements of income, retained earnings, and cash flows for the years then ended. 

These financial statements are the responsibility of the company's management. 

Our responsibility is to express an opinion on these financial statements based on our audits.

     We conducted our audits in accordance with auditing standards generally accepted in the United States of America.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. 

An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. 

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.

  In our opinion, the financial statements referred to above present fairly, in all material respects,

the financial position of X Company as of [at] December 31, 20X2 and 20X1,

and the results of its operations

and its cash flows for the years then ended

in conformity with accounting principles generally accepted in the Untied States of America.