Annual Report 2009

Sunny Optical Technology (Group) Company Limited 舜宇光學科技（集團）有限公司 / Annual Report 2009 年報 81 Independent Auditor’s Report 獨立核數師報告 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。 我們相信已獲得充足及適當審核憑證為我們的審 核意見提供基礎。 意見 我們認為，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　貴集團於二零零九年十 二月三十一日的事務狀況及截至該日止年度的利 潤及現金流量，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 二零一零年三月二十二日 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 2009 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 22 March 2010