80 / 159
Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
78
Report of the Auditors
核數師報告書
Auditor’s responsibilities for the audit of the
consolidated financial statements (continued)
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.
From the matters communicated with the Audit Committee, we determine
those matters that were of most significance in the audit of the consolidated
financial statements of the current period and are therefore the key audit
matters. We describe these matters in our auditor’s report unless law or
regulation precludes public disclosure about the matter or when, in extremely
rare circumstances, we determine that a matter should not be communicated
in our report because the adverse consequences of doing so would reasonably
be expected to outweigh the public interest benefits of such communication.
The engagement partner on the audit resulting in this independent auditor’s
report is Kwee Wei.
KPMG
Certified Public Accountants
8th Floor, Prince’s Building
10 Chater Road
Central, Hong Kong
28 March 2017
核數師就審計綜合財務報表承擔的責
任（續）
除其他事項外，我們與審計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。
我們還向審計委員會提交聲明，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。
從與審計委員會溝通的事項中，我們確定哪些事項對本期綜
合財務報表的審計最為重要，因而構成關鍵審計事項。我們
在核數師報告中描述這些事項，除非法律法規不允許公開披
露這些事項，或於極端罕見的情況下，如果合理預期在我們
報告中溝通某事項造成的負面後果超過產生的公眾利益，我
們決定不應在報告中溝通該事項。
出具本獨立核數師報告的審計項目合夥人是郭蕙。
畢馬威會計師事務所
執業會計師
香港中環
遮打道十號
太子大廈八樓
二零一七年三月二十八日