Annual Report 2007

65 Annual Report 2007 年報 Independent Auditor’s Report 獨立核數師報告 To The Members Of Sunny Optical Technology (Group) Company Limited (Incorporated In The Cayman Islands With Limited Liability) We have audited the consolidated financial statements of Sunny Optical Technology (Group) Company Limited (the “Company”) and its subsidiaries (collectively referred to as the “Group”) set out on pages 67 to 130, which comprise the consolidated balance sheet as at 31 December 2007, and the consolidated income statement, the consolidated statement of changes in equity and the consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes. Directors’ responsibility for the consolidated financial statements The directors of the Company are responsible for the preparation and the true and fair presentation of these consolidated financial statements in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants and the disclosure requirements of the Hong Kong Companies Ordinance. This responsibility includes designing, implementing and maintaining internal control relevant to the preparation and the true and fair presentation of the consolidated financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Auditor’s responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit and to report our opinion solely to you, as a body and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the consolidated financial statements are free from material misstatement. 致舜宇光學科技（集團）有限公司全體股東 （於開曼群島註冊成立的有限公司） 吾等已審核載於第 67 至 130 頁舜宇光學科技 （集團）有限公司（「貴公司」）及其附屬公司（統 稱「貴集團」）的綜合財務報表，包括於二零零 七年十二月三十一日的綜合資產負債表與截至 該日止年度的綜合收益表、綜合權益變動表及 綜合現金流量表，以及主要會計政策概要及其 他解釋附註。 董事對綜合財務報表的責任 貴公司董事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的披露規定編 製及真實公允地呈列該等綜合財務報表，包括 設計、實施及維護與編製及公允呈列綜合財務 報表相關的內部監控，使綜合財務報表並無由 於欺詐或錯誤導致的重大錯誤陳述；選擇及應 用適當的會計政策；及按情況作出合理的會計 估計。 核數師的責任 吾等的責任為根據吾等對該等綜合財務報表 之審核作出意見，並僅向閣下（作為一個團體） 報告，並無其他用途。吾等並不就本報告之內 容對任何其他人士承擔或接受任何責任。吾等 已根據香港會計師公會頒佈的香港核數準則進 行審核。該等準則要求吾等遵守道德規範，規 劃及執行審核工作，以合理確保綜合財務報表 有否任何重大錯誤陳述。