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 100 核數師就審計綜合財務報表承 擔的責任（續） • 對董事採用持續經營會計基礎的恰當性作 出結論。根據所獲取的審核憑證，確定是 否存在與事項或情況有關的重大不確定 性，從而可能導致對 貴集團的持續經營 能力產生重大疑慮。如果我們認為存在重 大不確定性，則有必要在核數師報告中提 請使用者注意綜合財務報表中的相關披 露。假若有關的披露不足，則我們應當發 表非無保留意見。我們的結論是基於核數 師報告日止所取得的審核憑證。然而，未 來事項或情況可能導致 貴集團不能繼續 持續經營。 • 評價綜合財務報表的整體列報方式、結構 和內容，包括披露，以及綜合財務報表是 否中肯反映相關交易和事項。 • 就 貴集團內實體或業務活動的財務信息 獲取充足、適當的審計憑證，以便對綜合 財務報表發表意見。我們負責 貴集團審 計的方向、監督和執行。我們為審計意見 承擔全部責任。 除其他事項外，我們與審核委員會溝通了計劃的 審計範圍、時間安排、重大審計發現等，包括我 們在審計中識別出內部控制的任何重大缺陷。 我們還向審核委員會提交聲明，說明我們已符合 有關獨立性的相關專業道德要求，並與他們溝通 有可能合理地被認為會影響我們獨立性的所有關 係及其他事項，以及在適用的情況下，相關的防 範措施。 Auditor’s responsibilities for the audit of the consolidated financial statements (Continued) • Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with the Audit Committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide the Audit Committee with a statement that we have complied with relevant ethical requirements regarding independence and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence and, where applicable, related safeguards.