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Tradelink Electronic Commerce Limited
Annual Report 2017
Report of the Auditors
(Continued)
核數師報告書
（續）
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 for 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.
Revenue recognition in respect of the provision of
Government Electronic Trading Services
提供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 page 103.
請參閱綜合財務報表附註
3
及於第
103
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
Revenue of the Group is derived from the provision of
Government Electronic Trading Services (“GETS”) for
processing certain official trade-related documents and from
project and other service income. Revenue from GETS
accounted for 70% of the Group’s revenue for the year
ended 31 December 2017.
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.
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
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二零一七年十二月三十一日止年
度收益的
70%
。
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。
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;
• with the assistance of our internal IT specialists, assessing
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;
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；
•
在我們內部資訊科技專家的協助下，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；
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。