To the Shareholders of China CITIC Bank Corporation Limited:
We have been engaged by China CITIC Bank Corporation Limited (the “ Bank”) to provide assurance in respect of the Bank's report on its use of proceeds from its offerings of ordinary shares in April 2007 (the "Previous Proceeds”）as at31 December2010 (the “ Proceeds Use Report") .
The Bank's management is responsible for the preparation of the Proceeds Use Report in accordance with the Rules Governing the Utilisation Report on the Use of Proceeds from Previous Issuances of Securities issued by the China Securities Regulatory Commission.
This responsibility includes designing, implementing and maintaining internal control relevant to the preparation of the Proceeds Use Report, ensuring its truthfulness, accuracy and completeness and free from any false records, misleading statements or material omissions. Our responsibility is to reach a conclusion on the Proceeds Use Report based on our assurance work performed. We have conducted our assurance work in accordance with the China Standard on Other Assurance Engagements No. 3101 - Assurance Engagements Other Than Audits or Reviews of Historical Financial Information which requires us to plan and perform our assurance work to obtain reasonable assurance as to whether the Proceeds Use Report is free from material misstatements. In the course of our assurance work, we have carried out such procedures as making inquiries, examining and checking, on a sample basis, documents supporting the Proceeds Use Report and other procedures as we deemed necessary. We believe that our assurance procedures provide a reasonable basis for our opinion.
We are of the opinion that the Proceeds Use Report has been prepared in accordance with the Rules Governing the Utilisation Report on the Use of Proceeds from Previous Issuances of Securities issued by the China Securities Regulatory Commission, and has presented in all material aspects the Bank's use of Previous Proceeds.
This assurance report is issued solely for the purpose of the Bank's application to the China Securities Regulatory Commission for the rights issue and should not be used for any other purpose without our written consent.
KPMG Huazhen Certified Public Accountants
Certified Public Accountant of the People's Republic of China
Beijing
The People's Republic of China
Wang Hongyang Li Li
15 February 2011
这就提出了一个问题：attestation和assurance有什么区别？两者是否同义词？用关键词搜索，发现有篇文章：is the difference between Assurance and Attestation in Auditing?
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