Asus 2014 Annual Report Download - page 152

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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, 2014 and 2013, and the results of their operations and their cash
flows for the years ended December 31, 2014 and 2013, in conformity with the
“Regulations Governing the Preparation of Financial Reports by Securities Issuers”
and International Financial Reporting Standards, International Accounting Standards
and IFRIC Interpretations, and SIC Interpretations as endorsed by the Financial
Supervisory Commission.
The separate financial statements as of December 31, 2014 and 2013 and for the years
ended December 31, 2014 and 2013 have already prepared by ASUSTEK
COMPUTER INC. We did not audit certain investments accounted for under equity
method. In our opinion, we expressed an unqualified opinion with an explanatory
paragraph thereon.
PricewaterhouseCoopers, Taiwan
March 19, 2015
The accompanying consolidated financial statements are not intended to present the financial position,
and results of operations and cash flows in accordance with accounting principles in countries and
jurisdiction other than the Republic of China. The standards, procedures and practices in the Republic
of China governing the audit of such consolidated financial statements may differ from those generally
accepted in countries and jurisdictions other than the Republic of China. Accordingly, the
accompanying consolidated financial statements and report of independent accountants are not
intended for use by those who are not informed about the accounting principles or auditing standards
generally accepted in the Republic of China, and their applications in practice. As the consolidated
financial statements are the responsibility of the management, PricewaterhouseCoopers cannot accept
any liability for the use of, or reliance on, the English translation or for any errors or
misunderstandings that may derive from the translation.