Haier 2008 Annual Report Download - page 51

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Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
49
Independent Auditors’ Report
獨立核數師報告書
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
2008 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
17 April 2009
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
零八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
二零零九年四月十七日
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