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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
76
Report of the Auditors
核數師報告書
Information other than the consolidated financial
statements and 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.
Re s p o n s i b i l i t i e s o f t h e d i r e c t o r s f o r t h e
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.
Auditor’s responsibilities for the audit of the
consolidated financial statements
Our objectives are to obtain reasonable assurance about whether the
consolidated financial statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue an auditor’s report
that includes our opinion. This report is made solely to you, as a body, in
accordance with section 405 of the Hong Kong Companies Ordinance, and for
no other purpose. We do not assume responsibility towards or accept liability
to any other person for the contents of this report. Reasonable assurance
is a high level of assurance, but is not a guarantee that an audit conducted
in accordance with HKSAs will always detect a material misstatement when
it exists. Misstatements can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected
to influence the economic decisions of users taken on the basis of these
consolidated financial statements.
綜合財務報表及其核數師報告以外的
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
在審計過程中所了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。
審計委員會協助董事履行監督貴集團的財務報告過程的責
任。
核數師就審計綜合財務報表承擔的責
任
我們的目標，是對綜合財務報表整體是否不存在由於欺詐或
錯誤而導致的重大錯誤陳述取得合理保證，並出具包括我們
意見的核數師報告。我們是按照香港《公司條例》第
405
條的
規定，僅向整體成員報告。除此以外，我們的報告不可用作
其他用途。我們概不就本報告的內容，對任何其他人士負責
或承擔法律責任。合理保證是高水平的保證，但不能保證按
照《香港審計準則》進行的審計，在某一重大錯誤陳述存在時
總能發現。錯誤陳述可由欺詐或錯誤引起，如果合理預期它
們單獨或滙總起來可能影響綜合財務報表使用者依賴財務報
表所作出的經濟決定，則有關的錯誤陳述可被視作重大。