Asus 2015 Annual Report Download - page 159

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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,
2015 and 2014, and the results of their operations and their cash flows for the years ended
December 31, 2015 and 2014, in conformity with the “Regulations Governing the Preparation
of Financial Reports by Securities Issuers” and International Financial Reporting Standards,
International Accounting Standards, IFRIC Interpretations, and SIC Interpretations as
endorsed by the Financial Supervisory Commission.
The separate financial statements as of and for the years ended December 31, 2015 and 2014
have already been prepared by ASUSTEK COMPUTER INC. We did not perform the audit
of certain investments accounted for under equity method. In our report, we expressed an
unqualified opinion with an explanatory paragraph thereon.
PricewaterhouseCoopers, Taiwan
March 17, 2016
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 jurisdictions 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 auditors 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.