貿易通2019 年年報

Report of the Auditors (Continued) 核數師報告書 （續） Tradelink Electronic Commerce Limited Annual Report 2019 98 綜合財務報表及我們的核數師 報告以外的信息 董事需對其他信息負責。其他信息包括刊載於年 報內的全部信息，但不包括綜合財務報表及我們 的核數師報告。 我們對綜合財務報表的意見並不涵蓋其他信息， 我們亦不對該等其他信息發表任何形式的鑒證結 論。 結合我們對綜合財務報表的審計，我們的責任是 閱讀其他信息，在此過程中，考慮其他信息是否 與綜合財務報表或我們在審計過程中所瞭解的情 況存在重大抵觸或者似乎存在重大錯誤陳述的情 況。 基於我們已執行的工作，如果我們認為其他信息 存在重大錯誤陳述，我們需要報告該事實。在這 方面，我們沒有任何報告。 董事就綜合財務報表須承擔的 責任 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》及香港《公司條例》擬備真實而中肯 的綜合財務報表，並對其認為為使綜合財務報表 的擬備不存在由於欺詐或錯誤而導致的重大錯誤 陳述所需的內部控制負責。 在擬備綜合財務報表時，董事負責評估 貴集團 持續經營的能力，並在適用情況下披露與持續經 營有關的事項，以及使用持續經營為會計基礎， 除非董事有意將 貴集團清盤或停止經營，或別 無其他實際的替代方案。 審核委員會協助董事履行監督 貴集團的財務報 告過程的責任。 Information other than the consolidated financial statements and our auditor’s report thereon The directors are responsible for the other information. The other information comprises all the information included in the annual report other than the consolidated financial statements and our auditor’s report thereon. Our opinion on the consolidated financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of the directors for the consolidated financial statements The directors are responsible for the preparation of the consolidated financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA 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. In preparing the consolidated financial statements, the directors are responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so. The directors are assisted by the Audit committee in discharging their responsibilities for overseeing the Group’s financial reporting process.