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Hong Kong Cyberport Management Company Limited
Annual Report 2013/14
138
Auditor’s responsibility
(Continued)
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 about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit
evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s
judgement, including the assessment of the risks of material
misstatement of the 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
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 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 financial statements give a true and fair view
of the state of the Company’s affairs as at 31 March 2014, and of
its loss 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 Hong Kong
Companies Ordinance.
KPMG
Certified Public Accountants
8th Floor, Prince’s Building
10 Chater Road
Central, Hong Kong
24 September 2014
核數師的責任
（續）
我們已根據香港會計師公會頒布的《香港審計準
則》進行審計。該等準則要求我們遵守道德規
範，並規劃及執行審計，以合理確定財務報表
是否不存有任何重大錯誤陳述。
審計涉及執行程序以獲取有關財務報表所載金
額及披露資料的審計憑證。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
導致財務報表存有重大錯誤陳述的風險。在評
估該等風險時，核數師考慮與該公司編製財務
報表以作出真實而公平的反映相關的內部控
制，以設計適當的審計程序，但目的並非為對
公司內部控制的有效性發表意見。審計亦包括
評價董事所採用會計政策的合適性及作出會計
估計的合理性，以及評價財務報表的整體列報
方式。
我們相信，我們所獲得的審計憑證能充足和適
當地為我們的審計意見提供基礎。
意見
我們認為，該等財務報表已根據《香港財務報告
準則》真實而公平地反映
貴公司於
2014
年
3
月
31
日的事務狀況及截至該日止年度的虧損及現
金流量，並已按照香港《公司條例》妥為編製。
畢馬威會計師事務所
執業會計師
香港中環
遮打道
10
號
太子大廈
8
樓
2014
年
9
月
24
日
Independent Auditor’s Report
獨立核數師報告