감사보고서 서문(샘플)

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS


To the Shareholders of Board of Directors
ABC Co., Ltd.:

We have audited the accompanying balance sheet of ABC Co., Ltd. as of December 31. 1999, and the related statements of income, disposition of deficit and cash flow for the year 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 audit. We conducted our audit in accordance with generally accepted auditing standards in the Republic of Korea.

In our opinion, the financial statements referred to above present fairly in all material respects, the financial position of ABC Co., Ltd. as of December 31, 1999, and the results of its operations, the changes in its deficits and its cash flows for the year then ended in conformity with financial accounting standards in the Republic of Korea.

As discussed in Note * to the financial statements, which summarizes the effect of the current economic environment in Korea on the Company, the operations of the Company have been affected and will continue to be affected for the foreseeable future by the country’s unstable economy and currency volatility in the Asia Pacific region. The accompanying financial statements do not include any adjustment that might result from these uncertainties.

As discussed in Note ** to these financial statements, the Company engages in significant transactions with an affiliated company, DEF Co., Ltd.

The accompanying financial statements do not present the financial position and result of operations and cash flows in accordance with accounting principles and practices generally accepted in countries and jurisdictions other than Korea. The standards, procedures and practices utilized in Korea to audit such financial statements may differ substantively from those generally accepted and applied in countries and jurisdictions other than Korea. Accordingly, the accompanying financial statements and auditors’ report thereon are not intended for use by those who are not informed about Korean accounting principles or auditing standards, and their application in practice.

Seoul, Korea,
March 1, 2001