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Annual Report 2016
二零一六年年報
73
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)
Opinion
We have audited the consolidated financial statements of Tradelink Electronic
Commerce Limited
(“the Company”) and its subsidiaries (“the Group”) set out
on pages 79 to 150, which comprise the consolidated statement of financial
position as at 31 December 2016, the consolidated statement of profit or loss
and other comprehensive income, the consolidated statement of changes in
equity and the consolidated statement of cash flows for the year then ended
and notes to the consolidated financial statements, including a summary of
significant accounting policies.
In our opinion, the consolidated financial statements give a true and fair view
of the consolidated financial position of the Group as at 31 December 2016
and of its consolidated financial performance and its consolidated cash flows
for the year then ended in accordance with Hong Kong Financial Reporting
Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public
Accountants (“HKICPA”) and have been properly prepared in compliance with
the Hong Kong Companies Ordinance.
Basis of opinion
We conducted our audit in accordance with Hong Kong Standards on Auditing
(“HKSAs”) issued by the HKICPA. Our responsibilities under those standards
are further described in the
Auditor’s responsibilities for the audit of the
consolidated financial statements
section of our report.
We are independent of the Group in accordance with the HKICPA’s
Code of
Ethics for Professional Accountants
(“the Code”) and we have fulfilled our
other ethical responsibilities in accordance with the Code. We believe that the
audit evidence we have obtained is sufficient and appropriate to provide a
basis for our opinion.
Key audit matters
Key audit matters are those matters that, in our professional judgement, were
of most significance in our audit of the consolidated financial statements of the
current period. These matters were addressed in the context of our audit of
the consolidated financial statements as a whole, and in forming our opinion
thereon, and we do not provide a separate opinion on these matters.
獨立核數師報告
致貿易通電子貿易有限公司成員
（於香港註冊成立的有限公司）
意見
本核數師（以下簡稱「我們」）已審核列載於第
79
頁至第
150
頁
的貿易通電子貿易有限公司（以下簡稱「貴公司」）及其附屬公
司（以下簡稱「貴集團」）的綜合財務報表，此財務報表包括於
二零一六年十二月三十一日的綜合財務狀況表與截至該日止
年度的綜合損益及其他全面收益表、綜合權益變動表和綜合
現金流量表，以及綜合財務報表附註，包括主要會計政策概
要。
我們認為，該等綜合財務報表已根據香港會計師公會頒佈的
《香港財務報告準則》真實而中肯地反映了貴集團於二零一六
年十二月三十一日的綜合財務狀況及截至該日止年度的綜合
財務表現及綜合現金流量，並已遵照香港《公司條例》妥為擬
備。
意見的基礎
我們已根據香港會計師公會頒布的《香港審計準則》進行審
計。我們在該等準則下承擔的責任已在本報告
「核數師就審
計綜合財務報表承擔的責任」
部分中作進一步闡述。
根據香港會計師公會頒布的
《專業會計師道德守則》
（以下簡
稱「守則」），我們獨立於貴集團，並已履行守則中的其他專
業道德責任。我們相信，我們所獲得的審計憑證能充足及適
當地為我們的審計意見提供基礎。
關鍵審計事項
關鍵審計事項是根據我們的專業判斷，認為對本期綜合財務
報表的審計最為重要的事項。這些事項是在我們審計整體綜
合財務報表及出具意見時進行處理的。我們不會對這些事項
提供單獨的意見。