Annual Report 2018

145 年報 ANNUAL REPORT 2018 獨立核數師報告 INDEPENDENT AUDITOR’S REPORT • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. • Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with the audit committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide the audit committee with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. • 評價董事所採用會計政策的恰當性及作 出會計估計和相關披露的合理性。 • 對董事採用持續經營會計基礎的恰當性 作出結論。根據所獲取的審計憑證，確 定是否存在與事項或情況有關的重大不 確定性，從而可能導致對　貴集團的持 續經營能力產生重大疑慮。如果我們認 為存在重大不確定性，則有必要在核數 師報告中提請使用者注意綜合財務報表 中的相關披露。假若有關的披露不足， 則我們應當發表非無保留意見。我們的 結論是基於核數師報告日止所取得的審 計憑證。然而，未來事項或情況可能導 致貴集團不能持續經營。 • 評價綜合財務報表的整體列報方式、結 構和內容，包括披露，以及綜合財務報 表是否中肯反映交易和事項。 • 就　貴集團內實體或業務活動的財務信 息獲取充足、適當的審計憑證，以便 對綜合財務報表發表意見。我們負責 貴集團審計的方向、監督和執行。我們 為審計意見承擔全部責任。 除其他事項外，我們與審計委員會溝通了計劃 的審計範圍、時間安排、重大審計發現等，包 括我們在審計中識別出內部控制的任何重大缺 陷。 我們還向審計委員會提交聲明，說明我們已符 合有關獨立性的相關專業道德要求，並與他們 溝通有可能合理地被認為會影響我們獨立性的 所有關係和其他事項，以及在適用的情況下， 相關的防範措施。