D-Link 2001 Annual Report Download - page 25

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The accompanying consolidated financial statements are not intended to present the financial position and results of operations and
cash flows in accordance with accounting principles and practices generally accepted in countries and jurisdictions other than the
Republic of China. The standards, procedures and practices to review such consolidated financial statements are those generally
accepted and applied in the Republic of China.
Independent Auditors’ Report
The Board of Directors
D-Link Corporation:
We have audited the consolidated balance sheets of D-Link Corporation and subsidiaries as of December 31,
2000 and 2001, and the related consolidated statements of income, changes in stockholders’ equity, and cash
flows for the years then ended. These consolidated financial statements are the responsibility of D-Link
management. Our responsibility is to express an opinion on these consolidated financial statements based on
our audits. We did not audit the financial statements of certain consolidated subsidiaries included in the
consolidated financial statements. The total assets of these subsidiaries was NT$538,188 thousand and
NT$683,855 thousand as of December 31, 2000 and 2001, respectively, and their total revenue was
NT$1,302,226 thousand and NT$1,543,710 thousand for the years ended December 31, 2000 and 2001,
respectively. Those financial statements were audited by other auditors whose reports have been furnished to
us, and our opinion, insofar as it relates to the amounts included for D-Link Corporation, is based solely on
the reports of the other auditors.
We conducted our audits in accordance with auditing standards generally accepted in the Republic of China.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits and the reports of the other auditors provide a
reasonable basis for our opinion.
In our opinion, based on our audits and the reports of the other auditors, the consolidated financial statements
referred to above present fairly, in all material respects, the financial position of D-Link Corporation and
subsidiaries as of December 31, 2000 and 2001, and the results of their operations and their cash flows for the
years then ended, in conformity with accounting principles generally accepted in the Republic of China.
Hsinchu, Taiwan (the Republic of China)