貿易通2019 年年報

Report of the Auditors (Continued) 核數師報告書 （續） 二零一九年年報 貿易通電子貿易有限公司 95 Key audit matters (Continued) Revenue recognition in respect of the provision of front-end Government Electronic Trading Services (Continued) 提供前端政府電子貿易服務的收益確認（續） Refer to notes 3 and 4 to the consolidated financial statements and the accounting policies on pages 115 to 117. 請參閱綜合財務報表附註 3 及 4 以及於第 115 頁至第 117 頁的 會計政策。 The Key Audit Matter How the matter was addressed in our audit 關鍵審計事項 我們的審計如何處理該事項 A record of GETS transactions is generated by the IT systems from which the GETS charges, in an aggregate amount, are manually input into the accounting system on a monthly basis. We identified revenue recognition in respect of GETS as a key audit matter because of its significance to the Group’s total revenue and because the reliance on complex IT systems with the subsequent manual input into the accounting system increases the risk of error in recording revenue. GETS 的交易記錄是由資訊科技系統產生， GETS 費用的總金 額按月將以人手輸入會計系統。 我們將 GETS 的收益確認識別為關鍵審計事項，因為其佔貴 集團總收益的重要部分，並且由於依賴複雜的資訊科技系 統以及後續手動輸入會計系統增加了記錄收益的錯誤風險。 • comparing the unit price for each GETS charge as recorded in the IT systems with details in contracts signed with customers, on a sample basis, and to test the operating effectiveness of internal controls in respect of the authorization of and input of the unit price changes; • comparing cash receipts from customers during the year and subsequent to the financial year end with invoices issued to customers during the year, on a sample basis; and • inspecting underlying documentation for other manual journal entries relating to revenue which were considered to be material or met other specific risk-based criteria. • 抽樣將在資訊科技系統所記錄的每項 GETS 費用的單位價 格與客戶簽訂的合約詳情進行比較，並測試就單位價格 變動授權及輸入的內部控制的運行效益； • 抽樣將年內及財政年度末後收取自客戶的現金與年內向 客戶發出的發票進行比較；及 • 檢查與收益相關被認為的其他重大或符合其他特定風險 特徵的其他人工記錄的相關文件。 關鍵審計事項（續）