1996 — Page 32

核數師報告書

Report of the Auditors

KPMG Peat Marwick

核數師報告書致香港小輪(集團)有限公司(於香港

註冊成立的有限公司)各股東

本核數師 (以下簡稱「我們」),已完成審核刊於第

三十二頁至第六十一頁按照香港公認會計原則編製

的帳項。

董事及核數師的責任

《公司條例》規定董事須編製真實與公平的帳項。在

編製該等帳項時,董事必須貫徹採用合適的會計政

策,作出審慎及合理的判斷和估計,並說明任何未

有遵守現行會計準則的原因。

HKF

Auditors' Report to the Shareholders of Hong Kong Ferry

(Holdings) Company Limited (incorporated in Hong Kong with limited liability)

We have audited the accounts on pages 32 to 61 which have been

prepared in accordance with accounting principles generally

accepted in Hong Kong.

Respective Responsibilities of Directors and Auditors

The Companies Ordinance requires the directors to prepare accounts which give a true and fair view. In preparing accounts which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently, that judgements and

estimates are made which are prudent and reasonable and that the

reasons for any significant departure from applicable accounting

standards are stated.

我們的責任是根據我們審核工作的結果,對該等帳

項作出獨立意見,並向股東報告。

意見的基礎

我們是按照香港會計師公會頒佈的核數準則進行審

核工作。審核範圍包括以抽查方式查核與帳項所載

數額及披露事項有關的憑證,亦包括評估董事於編

製該等帳項時所作的主要估計和判斷、所釐定的會

計政策是否適合 貴公司及集團的具體情況、及有

否貫徹運用並足夠披露該等會計政策。

It is our responsibility to form an independent opinion, based on our audit, on those accounts and to report our opinion to you.

Basis of Opinion

We conducted our audit in accordance with Statements of Auditing

Standards issued by the Hong Kong Society of Accountants. An audit

includes examination, on a test basis, of evidence relevant to the

amounts and disclosures in the accounts. It also includes an

assessment of the significant estimates and judgements made by the

directors in the preparation of the accounts, and of whether the

accounting policies are appropriate to the Company's and the

Group's circumstances, consistently applied and adequately

disclosed.

我們在策劃和進行審核工作時,均以取得一切我們

認為必需的資料及解釋為目標,使我們能獲得-

分

的憑證,就該等帳項是否存有重要錯誤陳述,作合 理的確定。在作出意見時,我們亦已衡量該等帳項

所載資料在整體上是否足夠。我們相信,我們的審 核工作已為下列意見建立合理的基礎。

We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in

order to provide us with sufficient evidence to give reasonable

assurance as to whether the accounts are free from material

misstatement. In forming our opinion we also evaluated the overall

adequacy of the presentation of information in the accounts. We

believe that our audit provides a reasonable basis for our opinion.

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