48
Annual Report 2015
Report on the Financial Statements
We have audited the financial statements of Datasonic Group Berhad, which comprise the statements
of financial position as at 31 March 2015 of the Group and of the Company, and the statements of profit
or loss and other comprehensive income, statements of changes in equity and statements of cash flows
of the Group and of the Company for the financial period then ended, and a summary of significant
accounting policies and other explanatory information, as set out on pages 50 to 122.
Directors’ Responsibility for the Financial Statements
The directors of the Company are responsible for the preparation of financial statements so as to give a
true and fair view in accordance with Malaysian Financial Reporting Standards, International Financial
Reporting Standards and the requirements of the Companies Act 1965 in Malaysia. The directors are also
responsible for such internal control as the directors determine is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted
our audit in accordance with approved standards on auditing in Malaysia. Those standards require that
we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on our judgement, including the assessment of
risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, we consider internal control relevant to the entity’s preparation of 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
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 financial statements give a true and fair view of the financial position of the Group and
of the Company as of 31 March 2015 and of their financial performance and cash flows for the financial
period then ended in accordance with Malaysian Financial Reporting Standards, International Financial
Reporting Standards and the requirements of the Companies Act 1965 in Malaysia.
INDEPENDENT AUDITORS’ REPORT
to the Members of Datasonic Group Berhad
