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54
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
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 2007 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
24 April 2008
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
零零七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
二零零八年四月二十四日