Baker Technology Limited
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Auditor’s responsibilities for the audit of the financial statements (cont’d)
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Obtain an understanding of internal control relevant to the audit 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
Group’s internal control.
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Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosuresmade bymanagement.
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Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based
on the audit evidence obtained, whether amaterial uncertainty exists related to events or conditions thatmay
cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the
financial statements or, if such disclosures are inadequate, tomodify our opinion. Our conclusions are based
on theaudit evidenceobtainedup to thedateof our auditor’s report.However, futureeventsor conditionsmay
cause theGroup to cease to continue as a going concern.
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Evaluate the overall presentation, structure and content of the financial statements, including the disclosures,
andwhether the financial statements represent theunderlying transactionsandevents inamanner that achieves
fair presentation.
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Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business
activitieswithin theGroup toexpressanopinionon theconsolidated financial statements.Weare responsible
for the direction, supervision and performance of the group audit. We remain solely responsible for our
audit opinion.
We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal control thatwe identify during our audit.
We also provide the directors with a statement that we have compliedwith relevant ethical requirements regarding
independence, and to communicatewith them all relationships and other matters that may reasonably be thought to
bear on our independence, andwhere applicable, related safeguards.
From the matters communicated with the directors, we determine those matters that were of most significance in
the audit of the financial statements of the current period and are therefore the key audit matters.We describe these
matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in
extremely rare circumstances, we determine that a matter should not be communicated in our report because the
adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such
communication.
Independent
auditor’s report
For the financial year ended 31 December 2016
