Haier 2010 Annual Report Download - page 67

INDEPENDENT AUDITORS’ REPORT
獨立核數師報告書
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
Annual Report 2010 二零一零年年報 65
To the shareholders of Haier Electronics Group Co., Ltd.
(Incorporated in Bermuda with limited liability)
We have audited the consolidated financial statements of Haier Electronics
Group Co., Ltd. (the “Company”) and its subsidiaries (together, the
“Group”) set out on pages 67 to 199, which comprise the consolidated
and company statements of financial position as at 31 December 2010,
and the consolidated income statement, the consolidated statement of
comprehensive income, the consolidated statement of changes in equity
and the consolidated statement of cash flows for the year then ended,
and a summary of significant accounting policies and other explanatory
information.
Directors’ responsibility for the consolidated
financial statements
The directors of the Company are responsible for the preparation of
consolidated financial statements that give a true and fair view in
accordance with International Financial Reporting Standards promulgated
by the International Accounting Standards Board and the disclosure
requirements of the Hong Kong Companies Ordinance, and for such
internal control as the directors determine is necessary to enable the
preparation of consolidated financial statements that are free from
material misstatement, whether due to fraud or error.
Auditors’ responsibility
Our responsibility is to express an opinion on these consolidated 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 about whether the consolidated 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）
等已審核刊於第67至第199頁海爾電器集團有限公
司（「公司」）及其附屬公司（統稱「集團」）之綜合
財務報表，其中包括於二零一零年十二月三十一日
之綜合及公司財務狀況表，截至該日止年度之綜合
收益表、綜合全面收益表、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資
料。
董事就綜合財務報表須承擔之責任
公司董事須負責按照國際會計準則委員會頒佈之
國際財務報告準則及香港公司條例之披露規定編製
及實公平地列報此等綜合財務報表，及落實其認
為編製綜合財務報表所必要的內部控制，以使綜合
財務報表不存在由於或誤而導致的重大誤
述。
核數師之責任
等之責任為根據等審核工作之結果，對此等綜
合財務報表提出意見。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。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。
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等遵守道德規範，並規
劃及執行審核，以合理確定綜合財務報表是否不存
有重大誤述。