Haier 2010 Annual Report Download - page 68

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INDEPENDENT AUDITORS’ REPORT
獨立核數師報告書
Annual Report 2010 二零一零年年報
HAIER ELECTRONICS GROUP CO., LTD 海爾電器集團有限公司
66
Auditors’ responsibility (Cont’d)
An audit involves performing procedures to obtain audit evidence about
the amounts and disclosures in the consolidated financial statements.
The procedures selected depend on the auditors’ judgement, including
the assessment of the risks of material misstatement of the consolidated
financial statements, whether due to fraud or error. In making those
risk assessments, the auditors consider internal control relevant to the
entity’s preparation of consolidated financial statements that give a true
and fair view 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 consolidated 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 consolidated financial statements give a true and
fair view of the state of affairs of the Company and of the Group as at
31 December 2010, and of the Group’s profit and cash flows for the
year then ended in accordance with International 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
29 March 2011
核數師之責任
（續）
審核涉及執行程序以獲取有關綜合財務報表所載金
額及披露資料之審核證。所選定之程序取決於核
數師之判斷，包括評估由於或誤而導致綜合
財務報表存有重大誤述之風險。在評估該等風
險時，核數師會考慮與該實體編製綜合財務報表以
作出實而公平之反映相關之內部監控，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
綜合財務報表之整體列報方式。
等相信，等所獲得之審核證乃充足及適當地
為等之審核意見提供基礎。
意見
依照等之意見，該等綜合財務報表已根據國際財
務報告準則實與公平地顯示 公司及 集團
於二零一零年十二月三十一日之財務狀況及 集
團於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規定而適當編製。
安永會計師事務所
執業會計師
中環
金融8號
國際金融中2期
18樓
香港
二零一一年三月二十九日