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二零一七年年報
貿易通電子貿易有限公司
Report of the Auditors
(Continued)
核數師報告書
（續）
Key audit matters (Continued)
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
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.
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。
• 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, and to test the operating
effectiveness of internal controls in respect of the
authorization of and input of the unit price changes;
• 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.
•
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，並測試相關
就授權及輸入單位價格變動設計的內部控制的運行效益；
•
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。
關鍵審計事項（續）