Asus 2014 Annual Report Download - page 221

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Independent Auditor’s Report
To the Board of Directors and Shareholders of
ASUSTEK COMPUTER INC.:
We have audited the accompanying separate balance sheets of ASUSTEK COMPUTER INC.
as of December 31, 2014 and 2013, and the related separate statements of comprehensive
income, of changes in equity and of cash flows for the years ended December 31, 2014 and
2013. These separate financial statements are the responsibility of the Company’s
management. Our responsibility is to express an opinion on these separate financial
statements based on our audits. We did not audit the financial statements of certain
investments accounted for under equity method. These investments accounted for under
equity method amounted to $497,405 thousand and $548,589 thousand, constituting 0.18%
and 0.25% of total assets as of December 31, 2014 and 2013, respectively, the investments
with credit balances amounted to $0 thousand and $385,832 thousand, constituting 0% and
0.45% of total liabilities as of December 31, 2014 and 2013, respectively, and other
comprehensive income of subsidiaries, associates and joint ventures accounted for under
equity method amounted to ($29,028 thousand) and $1,140,198 thousand , constituting
(0.07%) and 4.41% of total comprehensive income for the years ended December 31, 2014
and 2013, respectively. The financial statements of these investments accounted for under
equity method 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 separate
financial statements and information disclosed relative to these 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.