Asus 2010 Annual Report Download - page 90

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Independent Auditors’ Report
To the Board of Directors and Shareholders of
ASUSTeK COMPUTER INC.:
We have audited the accompanying balance sheet of ASUSTeK COMPUTER INC. as of December 31,
2010 and 2009, and the related statements of income, of changes in stockholders’ equity and of cash
flows for the year then ended. These financial statements are the responsibility of the Company’s
management. Our responsibility is to express an opinion on these financial statements based on our audit.
We did not audit the financial statements of certain long-term equity investments accounted for under the
equity method. These long-term equity investments and deferred credits amounted to NT$22,605,982,000
and (NT$757,225,000) as of December 31, 2010, respectively, and the related investment income was
NT$2,763,939,000 for the year then ended. The financial statements of these investee companies were
audited by other auditors whose reports thereon have been furnished to us, and our conclusion herein
insofar as it relates to the amounts included for these investee companies, is based solely on the reports of
other auditors. The financial statements of ASUSTeK COMPUTER INC. as of and for the year ended
December 31, 2009 were audited by other auditors whose report dated March 5, 2010 expressed a
modified unqualified opinion as the financial statements of certain long-term investments were audited by
other auditors.
We conducted our audit in accordance with the “Regulation Governing Auditing and Certification of
Financial Statements by Certified Public Accountants” and generally accepted auditing standards in the
Republic of China. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe that our
audit and the reports of other auditors provide a reasonable basis for our opinion.
In our opinion, based on our audit and the reports of other auditors, the financial statements referred to
above present fairly, in all material respects, the financial position of ASUSTeK COMPUTER INC. as of
December 31, 2010, and the results of its operations and its cash flows for the year then ended in
conformity with the “Regulations Governing the Preparation of Financial Reports by Securities Issuers”,
“Business Entity Accounting Law”, “Regulation on Business Entity Accounting Handling” and generally
accepted accounting principles in the Republic of China.