《华润创业有限公司china》由会员分享，可在线阅读，更多相关《华润创业有限公司china（2页珍藏版）》请在金锄头文库上搜索。
1、華潤創業有限公司 China Resources Enterprise, Limited Annual Report 2006 年報83獨立核數師報告 Independent Auditors ReportTO THE SHAREHOLDERS OFCHINA RESOURCES ENTERPRISE, LIMITED(incorporated in Hong Kong with limited liability)We have audited the consolidated financial statements of China ResourcesEnterprise, Limite
2、d (the “Company”) and its subsidiaries (collectively referredto as the “Group”) set out on pages 85 to 169, which comprise theconsolidated and Company balance sheets as at 31 December 2006,and the consolidated profit and loss account, the consolidated statementof changes in equity and the consolidat
3、ed cash flow statement for theyear then ended, and a summary of significant accounting policies andother explanatory notes.Directors responsibility for the consolidated financial statementsThe directors of the Company are responsible for the preparation and thetrue and fair presentation of these con
4、solidated financial statements inaccordance with Hong Kong Financial Reporting Standards issued by theHong Kong Institute of Certified Public Accountants and the Hong KongCompanies Ordinance. This responsibility includes designing, implementingand maintaining internal control relevant to the prepara
5、tion and the trueand fair presentation of the consolidated financial statements that are freefrom material misstatement, whether due to fraud or error; selecting andapplying appropriate accounting policies; and making accounting estimatesthat are reasonable in the circumstances.Auditors responsibili
6、tyOur responsibility is to express an opinion on these consolidated financialstatements based on our audit and to report our opinion solely to you, asa body, in accordance with section 141 of the Hong Kong CompaniesOrdinance, and for no other purpose. We do not assume responsibilitytowards or accept
7、 liability to any other person for the contents of thisreport. We conducted our audit in accordance with Hong Kong Standardson Auditing issued by the Hong Kong Institute of Certified PublicAccountants. Those standards require that we comply with ethicalrequirements and plan and perform the audit to
8、obtain reasonableassurance as to whether the consolidated financial statements are freefrom material misstatement.致華潤創業有限公司全體股東（於香港註冊成立的有限公司）本核數師行已完成審核載於第85至第169頁的華潤創業有限公司 （ 貴公司 ） 及其附屬公司 （統稱 貴集團 ）綜合財務報表，此綜合財務報表包括於二零零六年十二月三十一日的綜合資產負債表及貴公司資產負債表及截至該日止年度的綜合損益表、綜合股東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解釋。董事就綜合財務
9、報表須承擔的責任貴公司董事須負責根據香港會計師公會頒佈的香港財務報告準則及香港 公司條例 編製及真實而公平地列報該等綜合財務報表。這責任包括設計、實施及維護與編製及真實而公平地列報綜合財務報表相關的內部控制，以使財務報表不存在由於欺詐或錯誤而導致的重大錯誤陳述；選擇和應用適當的會計政策；及按情況下作出合理的會計估計。核數師的責任本行的責任是根據本行的審核對綜合財務報表作出意見，並根據香港公司條例第141條只向作為法人團體的股東報告。除此以外，本行的報告書不可用作其他用途。本行概不會就本報告書的內容，對任何其他人士負責或承擔法律責任。本行已根據香港會計師公會頒佈的香港審計準則進行審核。這些準則要
10、求本行遵守道德規範，並規劃及執行審核，以合理確定此等綜合財務報表是否不存有任何重大錯誤陳述。華潤創業有限公司 China Resources Enterprise, Limited Annual Report 2006 年報84獨立核數師報告 Independent Auditors ReportAn audit involves performing procedures to obtain audit evidence aboutthe amounts and disclosures in the consolidated financial statements. Theprocedur
11、es selected depend on the auditors judgment, including theassessment of the risks of material misstatement of the consolidatedfinancial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entityspreparation and true and f
12、air presentation of the consolidated financialstatements in order to design audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on theeffectiveness of the entitys internal control. An audit also includes evaluatingthe appropriateness of account
13、ing policies used and the reasonablenessof accounting estimates made by the directors, as well as evaluating theoverall presentation of the consolidated financial statements.We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion.Opin
14、ionIn our opinion, the consolidated financial statements give a true and fairview of the state of affairs of the Company and of the Group as at 31December 2006 and of the Groups profit and cash flows for the year thenended in accordance with Hong Kong Financial Reporting Standards andhave been prope
15、rly prepared in accordance with the Hong KongCompanies Ordinance.Deloitte Touche TohmatsuCertified Public AccountantsHong Kong4 April 2007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的審核憑證。所選定的程序取決於核數師的判斷，包括評估由於欺詐或錯誤而導致綜合財務報表存有重大錯誤陳述的風險。在評估該等風險時，核數師考慮與該公司編製及真實而公平地列報綜合財務報表相關的內部控制，以設計適當的審核程序，但並非為對公司的內部控制的效能發表意見。審核亦包括評價董事所採用的會計政策的合適性及所作出的會計估計的合理性，以及評價綜合財務報表的整體列報方式。本行相信，本行所獲得的審核憑證是充足和適當地為本行的審核意見提供基礎。意見本行認為，綜合財務報表均真實而公平地反映貴公司與及貴集團於二零零六年十二月三十一日的財務狀況及貴集團截至該日止全年度的溢利及現金流量，並已按照香港財務報告準則及香港公司條例的披露要求而妥善編製。德勤關黃陳方會計師行執業會計師香港二零零七年四月四日
