Annual Report 2007

66 Independent Auditor’s Report 獨立核數師報告 Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and true and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements give a true and fair view of the state of affairs of the Group as at 31 December 2007, and of the Group’s profit and cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards and have been properly prepared in accordance with the disclosure requirements of the Hong Kong Companies Ordinance. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong 6 April 2008 審核涉及執行若干程序以獲取有關綜合財務報 表所載數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。於評估該等風險時，核數師考慮與該 公司編製及真實公允呈列綜合財務報表相關的 內部監控，以設計適當的審核程序，但並非為 對公司內部監控之成效發表意見。審核亦包括 評估董事採用的會計政策是否合適及作出的會 計估計是否合理，以及評價綜合財務報表的整 體呈列方式。 吾等認為已獲得充足及適當審核憑證以提供審 核意見。 意見 吾等認為，該等綜合財務報表已根據香港財務 報告準則真實公允地反映貴集團於二零零七年 十二月三十一日的事務狀況及截至該日止年度 的溢利及現金流量，並已按照香港公司條例之 披露要求妥善編製。 德勤‧關黃陳方會計師行 香港執業會計師 謹啟 二零零八年四月六日