Page 85 - 國合會2016電子書-西文

Apendice

(version en ingles)
Informe de auditoria

PWCR16000248
To the International Cooperation and Development Fund (TaiwanICDF)

We have audited the accompanying balance sheets of International Cooperation and Development Fund as of
December 31, 2016 and 2015, and the related statements of revenues and expenses, of changes in fund balances
and of 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 the “Regulations Governing Auditing and Attestation of Financial
Statements by Certified Public Accountants” and generally accepted auditing standards in the Republic of China.
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 Taiwan ICDF as of December 31, 2016 and 2015, and the results of its operations and its cash flows for
the years then ended, in conformity with the accounting policies described in Note 2.
As described in Note 20 to the financial statements, certain assets were placed under the custodianship of
Taiwan ICDF at the request of the owners and these assets are not reflected in the financial statements. The details
of these assets are disclosed for reference purposes only.

PricewaterhouseCoopers, Taiwan

March 22, 2017

The accompanying financial statements are not intended to present the financial position and results of
operations and cash flows in accordance with accounting principles generally accepted in countries and
jurisdictions other than the Republic of China. The standards, procedures and practices in the Republic of
China governing the audit of such financial statements may differ from those generally accepted in countries
and jurisdictions other than the Republic of China. Accordingly, the accompanying non-consolidated financial
statements and report of independent accountants are not intended for use by those who are not informed about
the accounting principles or auditing standards generally accepted in the Republic of China, and their applications
in practice. As the financial statements are the responsibility of the management, PricewaterhouseCoopers,
Taiwan cannot accept any liability for the use of, or reliance on, the English translation or for any errors or
misunderstandings that may derive from the translation.

83