Annual Report 2016
59
INDEPENDENT AUDITORS’ REPORT
AUDITORS’ RESPONSIBILITY
– continued
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 of the consolidated financial statements that give a true and fair view
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 of the Group and the statement of financial position
of the Company give a true and fair view of the financial position of the Group and the Company as at
March 31, 2016, and of its financial performance and cash flows of the Group for the year then ended
in accordance with the International Financial Reporting Standards and have been properly prepared in
compliance with the disclosure requirements of the Hong Kong Companies Ordinance.
Deloitte Touche Tohmatsu
Certified Public Accountants
Jimmy Toy
Partner
Appointed on July 31, 2014
Hong Kong
May 27, 2016
