1997 — 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

之帳項。

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之賬項。在 編製該等帳項時,董事必須貫徹採用合適之會計政

策,作出審慎及合理之判斷和估計,並說明任何未

有遵守現行會計準則之原因。

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之結果,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之核數準則進行審

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之憑證,亦包括評估董事於編

製該等帳項時所作之主要估計和判斷、所釐定之會

計政策是否適合貴公司及集團之具體情況、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.

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