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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）
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 responsibilities
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.
As part of an audit in accordance with HKSAs, we exercise professional
judgement and maintain professional scepticism throughout the audit.
We also:
•
Identify and assess the risks of material misstatement of the
consolidated financial statements, whether due to fraud or error,
design and perform audit procedures responsive to those risks and
obtain audit evidence that is sufficient and appropriate to provide
a basis for our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting
from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations or the override of internal control.
•
Obtain an understanding of internal control relevant to the audit
in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion
on the effectiveness of the Group’s internal control.
•
Evaluate the appropriateness of accounting policies used and the
reasonableness of accounting estimates and related disclosures
made by the directors.
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。
在根據《香港審計準則》進行審核的過程中，我們
運用了專業判斷，保持專業懷疑態度。我們亦：
•
識別和評估由於欺詐或錯誤而導致綜合財
務報表存在重大錯誤陳述的風險，設計及
執行審計程序以應對這些風險，以及獲取
充足和適當的審計憑證，作為我們意見的
基礎。由於欺詐可能涉及串謀、偽造、蓄意
遺漏、虛假陳述，或凌駕於內部控制之
上，因此未能發現因欺詐而導致的重大錯
誤陳述的風險高於未能發現因錯誤而導致
的重大錯誤陳述的風險。
•
了解與審計相關的內部控制，以設計適當
的審計程序，但目的並非對貴集團內部控
制的有效性發表意見。
•
評價董事所採用會計政策的恰當性及作出
會計估計和相關披露的合理性。