Haier 2006 Annual Report Download - page 46

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Independent
Auditors’ Report
獨立
核數師報告書
45
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
To the shareholders of Haier Electronics Group Co., Ltd.
(Incorporated in Bermuda with limited liability)
We have audited the financial statements of Haier Electronics Group
Co., Ltd. set out on pages 47 to 147, which comprise the combined
and company balance sheets as at 31 December 2006, and the
combined income statement, the combined statement of changes
in equity and the combined cash flow statement for the year then
ended, and a summary of significant accounting policies and other
explanatory notes.
DIRECTORS’ RESPONSIBILITY FOR THE FINANCIAL
STATEMENTS
The directors of the Company are responsible for the preparation
and the true and fair presentation of these financial statements in
accordance with Hong Kong Financial Reporting Standards issued
by the Hong Kong Institute of Certified Public Accountants and the
disclosure requirements of the Hong Kong Companies Ordinance.
This responsibility includes designing, implementing and maintaining
internal control relevant to the preparation and the true and fair
presentation of financial statements that are free from material
misstatement, whether due to fraud or error; selecting and applying
appropriate accounting policies; and making accounting estimates
that are reasonable in the circumstances.
AUDITORS’ RESPONSIBILITY
Our responsibility is to express an opinion on these financial
statements based on our audit. Our report is made solely to you,
as a body, in accordance with Section 90 of the Bermuda Companies
Act 1981, and for no other purpose. We do not assume responsibility
towards or accept liability to any other person for the contents of
this report.
We conducted our audit in accordance with Hong Kong Standards
on Auditing issued by the Hong Kong Institute of Certified Public
Accountants. Those standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable
assurance as to whether the financial statements are free from
material misstatement.
致海爾電器集團有限公司列位股東
（於百慕達註冊成立之有限公司）
吾等已審核刊於第47至第147頁海爾電器集團
有限公司之財務報表，其中包括於二零零六年
十二月三十一日之合併及公司資產負債表，截
至該日止年度之合併收益表、合併權益變動表
及合併現金流量表，以及主要會計政策概要及
其他附註解釋。
董事就財務報表須承擔之責任
貴公司董事須負責按照香港會計師公會頒佈之
香港財務報告準則及香港公司條例之披露規定
編製及真實而公平地列報此等財務報表。此責
任包括設計、實施及保持與編製及真實而公平
地列報財務報表相關之內部監控，以使財務報
表不存有由於欺詐或錯誤而導致之重大錯誤陳
述；選擇和採用適當之會計政策；及按情況作
出合理之會計估計。
核數師之責任
吾等之責任為根據吾等審核工作之結果，對此
等財務報表提出意見。吾等之報告按照百慕達
一九八一年公司法第90條之規定，僅向全體股
東報告，而不可用作其他用途。吾等概不就本
報告之內容，對任何其他人士負責或承擔任何
責任。
吾等乃按香港會計師公會頒佈之香港核數準則
進行審核工作。該等準則要求吾等遵守道德規
範，並規劃及執行審核，以合理確定財務報表
是否不存有重大錯誤陳述。