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Independent
Auditors’ Report
獨立
核數師報告書
46
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
AUDITORS’ RESPONSIBILITY
(Cont’d)
An audit involves performing procedures to obtain audit evidence
about the amounts and disclosures in the financial statements. The
procedures selected depend on the auditors’ judgement, including
the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk
assessments, the auditors consider internal control relevant to the
entity’s preparation and true and fair presentation of the financial
statements in order to design audit procedures that are appropriate
in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the entity’s internal control. An audit
also includes evaluating the appropriateness of accounting policies
used and the reasonableness of accounting estimates made by the
directors, as well as evaluating the overall presentation of the
financial statements.
We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our audit opinion.
OPINION
In our opinion, the financial statements give a true and fair view of
the state of affairs of the Company and of the Group as at 31
December 2006 and of the Group’s profit and cash flows for the
year then ended in accordance with Hong Kong Financial Reporting
Standards and have been properly prepared in accordance with
the disclosure requirements of the Hong Kong Companies
Ordinance.
Ernst & Young
Certified Public Accountants
18th Floor
Two International Finance Centre
8 Finance Street
Central
Hong Kong
23 April 2007
核數師之責任
（續）
審核涉及執行程序以獲取有關財務報表所載金
額及披露資料之審核憑證。所選定之程序取決
於核數師之判斷，包括評估由於欺詐或錯誤而
導致財務報表存有重大錯誤陳述之風險。在評
估該等風險時，核數師會考慮與該實體編製及
真實而公平地列報財務報表相關之內部監控，
以設計適當之審核程序，但並非為對實體內部
監控之有效性發表意見。審核亦包括評估董事
所採用的會計政策之合適性及所作出的會計估
計之合理性，以及評估財務報表之整體列報方
式。
吾等相信，吾等所獲得之審核憑證乃充足及適
當地為吾等之審核意見提供基礎。
意見
依照吾等之意見，該財務報表已根據香港財務
報告準則真實與公平地顯示 貴公司及 貴集
團於二零零六年十二月三十一日之財務狀況及
貴集團截至該日止年度之溢利及現金流量，並
已根據香港公司條例之披露要求而適當編製。
安永會計師事務所
執業會計師
中環
金融街8號
國際金融中心2期
18樓
香港
二零零七年四月二十三日