Haier 2007 Annual Report Download - page 54

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Haier Electronics Group Co., Ltd. Annual Report 2007 海爾電器集團有限公司 二零零七年年報
Independent Auditors’ Report
獨立核數師報告書
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 55 to 163,
which comprise the consolidated and company balance
sheets as at 31 December 2007, and the consolidated
income statement, the consolidated statement of changes
in equity and the consolidated 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55 至第 163 頁海爾電器集團有
限公司之財務報表，其中包括於二零零七年十二
月三十一日之綜合及公司資產負債表，截至該日
止年度之綜合收益表、綜合權益變動表及綜合現
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。