Asus 2012 Annual Report Download - page 162

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Independent Auditors’ Report
To the Board of Directors and Shareholders of
ASUSTEK COMPUTER INC.:
We have audited the accompanying consolidated balance sheets of ASUSTEK COMPUTER
INC. and its subsidiaries as of December 31, 2012 and 2011, and the related consolidated
statements of income, of changes in stockholders’ equity and of cash flows for the years then
ended. These consolidated financial statements are the responsibility of the Company’s
management. Our responsibility is to express an opinion on these consolidated financial
statements based on our audits. We did not audit the financial statements of certain
consolidated subsidiaries and long-term equity investments accounted for under the equity
method, which statements reflect total assets of $51,230,053,000 and $38,879,274,000
(including the long-term equity investments amounting to $23,348,001,000 and
$22,656,486,000), constituting 19.17% and 17.40% of consolidated total assets as of
December 31, 2012 and 2011, respectively, total operating revenues of $82,319,404,000 and
$56,439,989,000, constituting 18.35% and 14.69% of consolidated operating revenues for the
years then ended, respectively, and the related investment income of $1,486,883,000 and
$22,472,000 for the years then ended, respectively. The financial statements of these investee
companies were audited by other auditors whose reports thereon have been furnished to us
and our opinion expressed herein, insofar as it relates to the amounts included in the
consolidated financial statements and information disclosed relative to these consolidated
subsidiaries and long-term equity investments, is based solely on the reports of other auditors.
We conducted our audits in accordance with the “Regulations Governing Auditing and
Attestation of Financial Statements by Certified Public Accountants” and generally accepted
auditing standards in the Republic of China. Those rules and 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 audits and
the reports of other auditors provide a reasonable basis for our opinion.
In our opinion, based on our audits and the reports of other auditors, the consolidated
financial statements referred to in the first paragraph present fairly, in all material respects,
the financial position of ASUSTEK COMPUTER INC. and its subsidiaries as of December
31, 2012 and 2011, and the results of their operations and their cash flows for the years then
ended, in conformity with the “Regulations Governing the Preparation of Financial Reports
by Securities Issuers” and generally accepted accounting principles in the Republic of China.