1、 BLACK DRAGON GOLD CORP.CONSOLIDATED FINANCIAL STATEMENTS (Expressed in Canadian dollars)FOR THE YEARS ENDED DECEMBER 31,2017 AND 2016 INDEPENDENT AUDITORS REPORT To the Shareholders of Black Dragon Gold Corp.We have audited the accompanying consolidated financial statements of Black Dragon Gold Cor
2、p.,which comprise the consolidated statements of financial position as at December 31,2017 and 2016,and the consolidated statements of operations and comprehensive income(loss),cash flows and changes in shareholders equity(deficiency)for the years then ended,and a summary of significant accounting p
3、olicies and other explanatory information.Managements Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with International Financial Reporting Standards,and for such in
4、ternal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement,whether due to fraud or error.Auditors Responsibility Our responsibility is to express an opinion on these consolidated financial statements ba
5、sed on our audits.We conducted our audits in accordance with Canadian generally accepted auditing standards.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from
6、 material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements.The procedures selected depend on the auditors judgment,including the assessment of the risks of material misstatement of the consolidate