依据国际审计准则（ISA）或等效审计准则，对按照国际财务报告准则（IFRS）编制的财务报表执行审计并出具审计报告。服务对象包括跨国经营企业、拟赴境外上市或融资的企业，以及需向境外母公司或监管机构提供符合国际准则财务信息的企业，助力跨境资本运作与信息披露合规。We conduct audits and issue audit reports for IFRS-prepared financial statements under ISA or equivalent auditing standards. Our clients cover multinationals, entities targeting overseas listing or financing, and companies that need to furnish internationally-compliant financial data to overseas parents or regulators, enabling compliant cross-border capital transactions and disclosures.

华安德在为中国的外商投资企业提供 IFRS 审计时，可以满足其国外企业集团报表合并的要求，或更加方便外国投资人对财务数据的理解。对于集团的报表合并，华安德遵照集团审计师审计指引要求的报告结构编制报告。对于我们自己单独完成的 IFRS 审计，我们将使用标准的 IFRS 模版编制报告。我们的 IFRS 审计是依据国际审计准则完成的。For IFRS audits of China-based foreign-invested enterprises, Hua-Ander supports overseas group consolidation and enhances financial data readability for foreign investors. We follow group auditors’ reporting-structure requirements for group consolidation assignments. Our in-house standalone IFRS audits are delivered under ISA with standard IFRS report templates.

如果某些投资方所在国家尚未要求使用 IFRS，我们可以提供中国会计准则与投资方所在国家使用的公认会计准则之间的转换服务。If investors’ home jurisdictions have not mandated IFRS adoption, we offer conversion services between Accounting Standards for Business Enterprises (ASBE) and local GAAP.

联系人：Contact: 赵永红Romona Zhao　Romona_zhao@huaander.com