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amk Co., Ltd. Board of Directors: Amk Co., Ltd. We have audited the accompanying financial statements, including the balance sheet as at December 31, 2007 (and consolidated balance sheet), the 2007 income statement (and the consolidated income statement), changes in equity ( and statement of changes in consolidated equity) and statement of cash flows (and cash) as well as financial Statements. A responsibility of the management of the financial statements Amk Limited management responsibility for the preparation of financial statements in accordance with the provisions of the Enterprise Accounting Standards. This responsibility includes: (1) the design, implementation and maintenance of financial statements related to the preparation of internal control,Accounting of the financial statements and there is no material misstatement due to fraud or error; (2) selecting and applying appropriate accounting policies; (3) to make reasonable estimates. Second, the Auditor's Responsibility Our responsibility is to express an audit opinion on the financial statements based on the implementation of audit work. We have an audit performed in accordance with the provisions of the Chinese Institute of Certified Public Accountants Auditing Standards. The CPA Auditing Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.But there have been serious instances interfere with the the amk Limited report on internal audit work. An audit involves performing audit procedures to obtain audit evidence about the amount of the financial statements and disclosures. The procedures selected depend on the auditor's judgment, including the assessment of the financial statements due to fraud or error due to the risk of material misstatement. In making those risk assessments 更多：https://www.bmcx.com/ , we consider the financial statements related to the preparation of internal control in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal controls.An audit also includes a selection of evaluating the appropriateness of accounting policies and the reasonableness of accounting estimates, as well as evaluation of the overall financial statements presentation. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Three, leading to a negative opinion matters FINANCIAL STATEMENTS said, the amk Co., pre-tax profit of the year ended October 31, 2007 is $ 900,000. Net assets and inventory total $ 10 million and $ 400 million, respectively, on October 31, 2007

AMK Ltd Board of Directors: AMK limited, we have audited the accompanying financial statements, including balance sheet of December 31, 2007 (consolidated balance sheet), the 2007 income statement (and the consolidated statements of income), statement of changes in owner's equity (statement of changes in owners ' equity and mergers) and the cash flow statement (and the consolidated cash flow statement), as well as notes to the financial statements. A, management responsibility for financial statements Preparation of financial statements in accordance with accounting standards for business enterprises is AMK limited management responsibility. This responsibility includes: (1) designing, implementing and maintaining internal control associated with the preparation of financial statements,To bring the financial statements there is no material misstatement due to fraud or error, (2) selecting and applying appropriate accounting policies, and (3) making reasonable accounting estimates. Second, responsibility of the registered accountant Our responsibility is to perform the audit, on the basis of audit opinion on the financial statements. We follow the provisions of the Chinese Institute of certified public accountants audit criteria to perform the audit. China registered accountant's auditing standards require that we comply with the code of ethics 更多：https://www.bmcx.com/ , plan and perform the audit based on whether the financial statements are free of material misstatement obtain reasonable assurance.But there have been reports of serious interference, Managing Director of AMK instance of internal audit work. Audit work related to the implementation of audit procedures to obtain audit evidence about the amounts and disclosures in the financial statements. Selecting audit procedures depends on the judgment of CPA, including due to fraud or errors result in assessment of the risks of material misstatement of the financial statements. When carrying out risk assessments, we have considered internal control associated with the preparation of financial statements in order to design appropriate auditing procedures, but the aim is not to comment on the effectiveness of internal control.An audit also includes evaluating the appropriateness of management accounting principles used and the reasonableness of accounting estimates made, as well as evaluating the overall financial statement presentation. We believe that our audit evidence is sufficient, appropriate, provided the basis for the audit opinion. C, leading to negative opinions matter Notes to the financial statements described in AMK Ltd's pre-tax profit was $900,000 the year ended October 31, 2007. Total net asset and inventory on October 31, 2007, respectively $1000 and $400

AMK co., LTD., the board of directors of the company: we audited the attached AMK co., LTD., financial statements, including on December 31, 2007 balance sheet (and consolidated balance sheet), 2007 annual income statement (and the consolidated profit statement),Owner's equities (and merge owner's equities) and cash flow statement (and consolidated cash flow statement) and financial statements note. a, management to the responsibility of the financial statements according to the accounting standards for enterprises the provisions of the preparation of financial statements is AMK co., LTD. Is the responsibility of the management. This responsibility includes:(1) the design, implementation and maintenance and preparation of financial statements related to the internal control, in order to make financial statements do not exist due to fraud or error in material misstatement; (2) selecting and applying appropriate accounting policies; (3) making accounting estimates that are reasonable in the. 2,The responsibility of the registered accountant our responsibility is in the implementation of the audit of financial statements based on our audit opinion. We Chinese certified public accountants in accordance with the provisions of the auditing standards the audit work. Chinese CPA audit standards require that we comply with ethical standards,Plan and perform the audit to whether the financial statements are free from material misstatement obtain reasonable assurance. But there have been serious interference AMK co. 更多：https://www.bmcx.com/ , LTD., director of the example of the report to the internal audit work. An audit involves performing audit program, in order to get the amounts and disclosures in the financial statements audit evidence.The procedures selected depend on the judgment of the certified public accountants, including, whether due to fraud or error cause material misstatement of the financial statements, the assessment of the risks of. In making those risk assessments, we consider and preparation of financial statements, internal control relevant to design appropriate audit program,But not for the purpose of the effectiveness of internal control opinion. An audit also includes evaluating management the appropriateness of accounting policies used and the reasonableness of accounting estimates made by, as well as evaluating the overall presentation of the financial statements. we believe that the audit evidence we have obtained is sufficient and appropriate,Provide a basis for our audit opinion. 3, lead to negative opinion matters financial statements note mentioned, AMK co., LTD. By the end of 2007 on October 31st annual pre-tax profit is $900000. Net assets and inventory on October 31, 2007 respectively total $1000 and $4 million

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