Page 154 - Hang Lung Properties 2012 Annual Report

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 give a true and
fair view of the state of affairs of the Company and of the Group as at
December 31, 2012 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
Hong Kong Companies Ordinance.
KPMG
Certified Public Accountants
8th Floor, Prince’s Building
10 Chater Road
Central, Hong Kong
January 31, 2013
審核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
欺詐或錯誤而導致財務報表存有重大錯誤
陳述的風險。在評估該風險時，核數師考
慮與該公司編製及真實而公平地列報財務
報表相關的內部控制，以設計適當的審核
程序，但並非為對公司的內部控制的效能
發表意見。審核亦包括評價董事所採用的
會計政策的合適性及所作出的會計估計的
合理性，以及評價財務報表的整體列報
方式。
我們相信，我們所獲得的審核憑證是充足
和適當地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
財務報告準則真實而公平地反映 貴公司
及 貴集團於二零一二年十二月三十一日
的事務狀況及 貴集團截至該日止年度的
利潤及現金流量，並已按照香港《公司條
例》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
二零一三年一月三十一日
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