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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
74
Report of the Auditors
核數師報告書
Revenue recognition in respect of the provision of front-end
Government Electronic Trading Services
提供前端政府電子貿易服務的收益確認
Refer to Note 3 to the consolidated financial statements and the
accounting policies on pages 87 to 88.
請參閱綜合財務報表附註
3
及於第
87
頁至第
88
頁的會計政策。
The Key Audit Matter
關鍵審計事項
How the matter was addressed in our audit
我們的審計如何處理該事項
Revenue of the Group is derived from the provision of front-end
Government Electronic Trading Services (“GETS”) for processing
certain official trade-related documents and from project and other
service income. Revenue from GETS accounted for 72% of the
Group’s revenue for the year ended 31 December 2016.
Revenue is recognised when the related services are rendered to
customers.
The Group uses complex information technology (“IT”) systems to
track the point of service provision for GETS. The calculation of the
GETS charge is automatically performed by the IT systems based
on pre-defined key parameters, including unit price and transaction
volume.
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.
Our audit procedures to assess the recognition of revenue in respect
of GETS included the following:
• with the assistance of our internal IT specialists, identifying
and evaluating the key relevant IT systems and the design,
implementation and operating effectiveness of key internal
controls, with particular emphasis on:
➢
the capturing and recording of GETS transactions; and
➢
the authorisation of and input of unit price changes.
• utilising our internal IT specialists to assess the calculation
logic of the pre-defined formulae built into the IT systems and
the related parameters (including unit price and transaction
volume) used in the calculation of GETS charges;
• comparing the details of the monthly manual journal entries
relating to the input into the accounting system of aggregate
GETS revenue with the reports generated by the IT systems;
• 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;
• 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.
貴集團的收益來自提供處理若干政府官方貿易相關文件的前端政府電
子貿易服務（「
GETS
」）及來自項目和其他服務收入。
GETS
的收入佔貴
集團截至二零一六年十二月三十一日止年度收益的
72%
。
收益乃於向客戶提供相關服務後確認。
貴集團使用複雜的資訊科技（「資訊科技」）系統來跟踪
GETS
的提供服務
的時點。
GETS
費用的計算由資訊科技系統基於預先界定的關鍵參數
（包括單位價格及交易量）自動執行。
由資訊科技系統所記錄
GETS
的交易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。
我們用於評估
GETS
收益確認的審計程序包括：
•
在我們內部資訊科技專家的協助下，識別及評估相關的關鍵資訊
科技系統以及關鍵的內部控制設計、實施及運行效益，並特別強
調：
➢
GETS
交易的捕捉及記錄；及
➢
單位價格變動的授權及輸入。
•
利用我們內部資訊科技專家來評估資訊科技系統中內置的預先界
定算式的運算邏輯以及計算
GETS
費用時使用的相關參數（包括單
位價格及交易量）；
•
比較由資訊科技系統所記錄的
GETS
每月總收益與會計系統所記錄
的是否相符；
•
選取樣本，將在資訊科技系統所記錄的每項
GETS
費用的單位價格
與客戶簽訂的合同詳情進行比較；
•
選取樣本，將年內及財政年度末後收取自客戶的現金收入與年內
向客戶發出的發票進行比較；及
•
檢查與收益相關的其他重大或符合其他特定風險特徵的手工會計
分錄的相關文件。
Key audit matters (continued)
關鍵審計事項（續）