(1) Independent audit report- Title

(2) To the Shareholders of ABC company

--Report on the Audit of the FSs.

(3) Opinion

(1) Independent audit report- Titl

(2) To the Shareholders of ABC company

--Report on the Audit of the FSs.

(3) Opinion

(1) Independent audit report

(2) To the Shareholders of ABC company

--Report on the Audit of the FSs.

(3) Opinion

(1) independent audit report

(2) To the Shareholders of ABC company

--Report on the Audit of the FSs.

(3) Opinion

(1) independent audit report

(2) To the Shareholders of ABC company

--Report on the Audit of the FSs.

(3

(1) independent audit report

(2) To the Shareholders of ABC company

--Report on the Audit of the A

(1) independent audit report

(2) To the Shareholders of ABC company

--Report on

(1) independent audit report

(2) To the Shareholders of ABC company

(1) independent audit report

(2) To the Shareholders

(1) independent audit report

independent audit repo

inde

investment property:

(1) Classificaiton of IP:

(2) Valuation:

investment property:

(1) Classificaiton of IP:

(2) Valua

investment property:

(1) Classificaiton of IP:

investment property:

(1) Classificaiton of IP: Appr

investment property:

(1) Classificaiton of IP

investment property:

KPI General procedures:

(1) Document the KPI system to obtain evidence of the operating effectiveness of the controls.

(2) Obtain the understanding of the level on scritiny of the KPI.

(3) Recalcalated the KPI

Patient/nurse ratio:

(1) Document of the basis for calculating the KPI, the formula, what period the average must be calculated.

(2) Calculate the numers of patient

(3) Calculate the numers of nurse