Examples of Financial Information in a sentence
It is our responsibility to form an independent opinion, based on our procedures, on the Financial Information and to report our opinion thereon.
For the purpose of this report, we have carried out independent audit procedures on the Financial Information in accordance with International Standards on Auditing (“ISA”) issued by the International Auditing and Assurance Standards Board, and have carried out such additional procedures as are necessary in accordance with Auditing Guideline 3.340 “Prospectuses and the Reporting Accountant” issued by the Hong Kong Institute Certified Public Accountant.
In our opinion, the Financial Information gives, for the purpose of this report, a true and fair view of the state of affairs of the Group and the Company as at 30 September 2010 and of the Group’s results, changes in equity and cash flows for the Relevant Period.
The Director of the Company is responsible for the preparation of the Financial Information in order to give a true and fair view.
The Financial Information set out in this report has been prepared based on the SFRS Financial Statements and the relevant management accounts of the Company and the Group without adjustment.