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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
58
Report of the Auditors
核數師報告書
Auditor’s responsibility (continued)
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 auditor’s judgement, including the
assessment of the risks of material misstatement of the consolidated financial
statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity’s preparation of
the consolidated financial statements that give a true and fair view 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 the entity’s
internal control. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of accounting estimates
made by the directors, as well as evaluating the overall presentation of the
consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the consolidated financial statements give a true and fair
view of the financial position of the Group as at 31 December 2015 and of
the Group’s financial performance and cash flows for the year then ended in
accordance with Hong Kong Financial Reporting Standards and have been
properly prepared in compliance with the Hong Kong Companies Ordinance.
KPMG
Certified Public Accountants
8th Floor, Prince’s Building
10 Chater Road
Central, Hong Kong
29 March 2016
核數師的責任（續）
審核涉及執行程序以獲取有關綜合財務報表所載金額及披露
資料的審核憑證。所選定的程序取決於核數師的判斷，包括
評估由於欺詐或錯誤而導致綜合財務報表存有重大錯誤陳述
的風險。在評估該等風險時，核數師會考慮與該公司編製真
實而意見公允的綜合財務報表相關的內部監控，以便設計適
當的審核程序，但此並非為對公司的內部監控的效能發表意
見。審核亦包括評價董事所採用的會計政策的合適性及所作
出的會計估計的合理性，以及評價綜合財務報表的整體列報
方式。
我們相信，我們所獲得的審核憑證能充足和適當地為下列審
核意見建立基礎。
意見
我們認為，上述綜合財務報表已根據《香港財務報告準則》真
實和公允地反映
貴集團於二零一五年十二月三十一日的財
務狀況和
貴集團截至該日止年度的財務表現及現金流量，
並已按照香港《公司條例》妥善編製。
畢馬威會計師事務所
執業會計師
香港中環
遮打道十號
太子大廈八樓
二零一六年三月二十九日