Asus 2015 Annual Report Download - page 231

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Independent Auditors’ 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, 2015 and 2014, and the related separate statements of comprehensive
income, of changes in equity and of cash flows for the years then ended. 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 $290,782 thousand and
$497,405 thousand, constituting 0.11% and 0.18% of total assets as of December 31, 2015
and 2014, respectively, and other comprehensive loss of subsidiaries, associates and joint
ventures accounted for under equity method amounted to ($121,152) thousand and ($29,028)
thousand, constituting (0.75%) and (0.07%) of total comprehensive income for the years then
ended, 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 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.