貿易通 2021 年年報

110 Tradelink Electronic Commerce Limited Annual Report 2021 Report of the Auditors (Continued) 核數師報告書（續） 核數師就審計綜合財務報表承 擔的責任（續） • 對董事採用持續經營會計基礎的恰當性作出 結論。根據所獲取的審核憑證，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核 憑證。然而，未來事項或情況可能導致 貴 集團不能繼續持續經營。 • 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 肯反映相關交易和事項。 • 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，我們與審核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。 我們還向審核委員會提交聲明，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及其 他事項，以及在適用的情況下，為消除威脅而採取 的行動或應用的防範措施。 Auditor’s responsibilities for the audit of the consolidated financial statements (Continued) • 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 communicate with them all relationships and other matters that may reasonably be thought to bear on our independence and, where applicable, actions taken to eliminate threats or safeguards applied.