59 / 135
Annual Report 2015
二零一五年年報
57
Report of the Auditors
核數師報告書
Independent auditor’s report to the members of
Tradelink Electronic Commerce Limited
(Incorporated in Hong Kong with limited liability)
We have audited the consolidated financial statements of Tradelink Electronic
Commerce Limited (the “Company”) and its subsidiaries (together “the
Group”) set out on pages 59 to 127, which comprise the consolidated
statement of financial position as at 31 December 2015, the consolidated
statement of profit or loss, the consolidated statement of profit or loss and other
comprehensive income, the consolidated statement of changes in equity and
the consolidated cash flow statement for the year then ended and a summary
of significant accounting policies and other explanatory information.
Directors’ responsibility for the consolidated
financial statements
The directors of the Company are responsible for the preparation of
consolidated financial statements that give a true and fair view in accordance
with Hong Kong Financial Reporting Standards issued by the Hong Kong
Institute of Certified Public Accountants and the Hong Kong Companies
Ordinance and for such internal control as the directors determine is necessary
to enable the preparation of consolidated financial statements that are free
from material misstatement, whether due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these consolidated financial
statements based on our audit. This report is made solely to you, as a body, in
accordance with section 405 of the Hong Kong Companies Ordinance, and for
no other purpose. We do not assume responsibility towards or accept liability
to any other person for the contents of this report.
We conducted our audit in accordance with Hong Kong Standards on
Auditing issued by the Hong Kong Institute of Certified Public Accountants.
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 material misstatement.
獨立核數師報告書
致貿易通電子貿易有限公司股東
（於香港註冊成立的有限公司）
本核數師（以下簡稱「我們」）已審核列載於第
59
頁至第
127
頁
有關貿易通電子貿易有限公司（「貴公司」）及其附屬公司（統
稱「貴集團」）的綜合財務報表，此綜合財務報表包括於二零
一五年十二月三十一日的綜合財務狀況表、截至該日止年度
的綜合損益表、綜合損益及其他全面收益表、綜合權益變動
表及綜合現金流量表和主要會計政策概要及其他附註資料。
董事就綜合財務報表須承擔的責任
貴公司董事須負責根據香港會計師公會頒佈的《香港財務報
告準則》及按照香港《公司條例》的規定，編製真實而意見公
允的綜合財務報表，以及維護董事認為必要的內部監控，以
確保綜合財務報表的編製不會存在由於欺詐或錯誤而導致的
重大錯誤陳述。
核數師的責任
我們的責任是根據我們的審核工作結果，對綜合財務報表提
出意見，並按照香港《公司條例》第
405
條的規定，謹向整體
股東報告。除此以外，我們的報告書不可用作其他用途。我
們概不會就本報告書的內容，向任何其他人士負上或承擔任
何責任。
我們已根據香港會計師公會頒佈的《香港審計準則》進行審
核。這些準則要求我們遵守道德規範，並規劃及執行審核，
以合理確定綜合財務報表是否不存有任何重大錯誤陳述。