Tradelink 2022 Annual Report

Report of the Auditors 核數師報告書 128 Tradelink Electronic Commerce Limited Annual Report 2022 獨立核數師報告 致貿易通電子貿易有限公司成員 （於香港註冊成立的有限公司） 意見 本核數師（以下簡稱「我們」）已審核載列於第 135 頁至第 249 頁的貿易通電子貿易有限公司及其附 屬公司（以下簡稱「貴集團」）的綜合財務報表，此 財務報表包括於二零二二年十二月三十一日的綜 合財務狀況表與截至該日止年度的綜合損益表、 綜合損益及其他全面收益表、綜合權益變動表 和綜合現金流量表，以及綜合財務報表附註， 包括主要會計政策概要。 我們認為，該等綜合財務報表已根據香港會計 師公會頒佈的《香港財務報告準則》真實而中肯 地反映了　貴集團於二零二二年十二月三十一日 的綜合財務狀況及截至該日止年度的綜合財務 表現及綜合現金流量，並已遵照香港《公司條例》 妥為擬備。 意見的基礎 我們已根據香港會計師公會頒佈的《香港審計準 則》進行審計。我們在該等準則下承擔的責任已 在本報告「 核數師就審計綜合財務報表承擔的責 任 」部分中作進一步闡述。根據香港會計師公會 頒佈的《 專業會計師道德守則 》（以下簡稱「守則」）， 我們獨立於　貴集團，並已履行守則中的其他專 業道德責任。我們相信，我們所獲得的審計憑 證能充足及適當地為我們的審計意見提供基礎。 Independent auditor’s report to the members of Tradelink Electronic Commerce Limited (Incorporated in Hong Kong with limited liability) Opinion We have audited the consolidated financial statements of Tradelink Electronic Commerce Limited and its subsidiaries (“the Group”) set out on pages 135 to 249, which comprise the consolidated statement of financial position as at 31 December 2022, the consolidated statement of profit or loss, the consolidated statement of profit or loss and other comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash flows for the year then ended and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at 31 December 2022 and of its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and have been properly prepared in compliance with the Hong Kong Companies Ordinance. Basis of opinion We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report. We are independent of the Group in accordance with the HKICPA’s Code of Ethics for Professional Accountants (“the Code”) and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.