貿易通 2021 年年報

106 Tradelink Electronic Commerce Limited Annual Report 2021 Report of the Auditors (Continued) 核數師報告書（續） 關鍵審計事項 關鍵審計事項是根據我們的專業判斷，認為對本期 綜合財務報表的審計最為重要的事項。此事項是在 我們審計整體綜合財務報表及出具意見時進行處理 的。我們不會對此事項提供單獨的意見。 Key audit matter Key audit matter is the matter that, in our professional judgement, was of most significance in our audit of the consolidated financial statements for the current period. This matter was addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on this matter. Revenue recognition in respect of the provision of front-end Government Electronic Trading Services 提供前端政府電子貿易服務的收益確認 Refer to notes 3 and 4 to the consolidated financial statements and the accounting policies on pages 122 to 124. 請參閱綜合財務報表附註 3 及 4 以及於第 122 頁至第 124 頁的會 計政策。 The Key Audit Matter 關鍵審計事項 How the matter was addressed in our audit 我們的審計如何處理該事項 Revenue of the Group is derived from the provision of front- end Government Electronic Trading Services (“GETS”) for processing certain official trade-related documents and from project and other service income. Revenue from GETS constitutes a major portion of the E-Commerce segment, which accounted for 69% of the Group’s revenue for the year ended 31 December 2021. Revenue is recognised when the customer obtains control of the promised service in the contract. The Group uses complex information technology (“IT”) systems to track the point of service provision for GETS. The calculation of the GETS charge is automatically performed by the IT systems based on pre-defined key parameters, including unit price and transaction volume. Our audit procedures to assess the recognition of revenue in respect of GETS included the following: • with the assistance of our internal IT specialists, identifying and evaluating the key relevant IT systems and the design, implementation and operating effectiveness of key internal controls, with particular emphasis on the capturing and recording of GETS transactions; • with the assistance of our internal IT specialists, assessing the calculation logic of the pre-defined formulae built into the IT systems and the related parameters (including unit price and transaction volume) used in the calculation of GETS charges; • comparing the details of the monthly manual journal entries relating to the input into the accounting system of aggregate GETS revenue with the reports generated by the IT systems, on a sample basis; 貴集團的收益來自提供處理若干政府官方貿易相關文件的前 端政府電子貿易服務（「 GETS 」）及來自項目和其他服務收入。 GETS 的收入構成電子商貿分部的主要部分，而電子商貿分 部佔 貴集團截至二零二一年十二月三十一日止年度收益的 69% 。 收益乃於客戶獲取合約協定的服務控制權後確認。 貴集團使用複雜的資訊科技（「資訊科技」）系統來跟蹤 GETS 的 提供服務的時點。 GETS 費用的計算由資訊科技系統基於預先 界定的關鍵參數（包括單位價格及交易量）自動執行。 我們用於評估 GETS 收益確認的審計程序包括： • 在我們內部資訊科技專家的協助下，識別及評估相關的 關鍵資訊科技系統以及關鍵的內部控制設計、實施及運 行效益，並特別強調 GETS 交易的捕捉及記錄； • 在我們內部資訊科技專家的協助下，評估資訊科技系統 中內置的預先界定算式的運算邏輯以及計算 GETS 費用 時使用的相關參數（包括單位價格及交易量）； • 將輸入會計系統有關 GETS 總收益的每月人工記錄詳 情，與資訊科技系統產生的報告進行抽樣比較；