2022-Q3 Interim
2022 Annual
page 2
page 162
Independent Auditors’
Review Report
Independent Auditors’
Report
1. On which page does the auditor's
report starts?
Hint: The auditors' report is placed right
before the financial statements.
2. What is the title of the report?
Hint: They are on the top of the first
page of the auditor's report.
3. What are the section headers in the
report? List all of them.
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Introduction
Scope of Review
Basis for
Qualified
Conclusion
Qualified
Conclusion
Other Matter reference to the
reviews of other
independent
auditors
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4. What is the first sentence in the
following section: "Introduction" in
2022-Q3 and "Opinion" in 2022 annual?
We have reviewed the
accompanying
consolidated balance
sheets of ASUSTEK
Opinion
Basis for opinion
Key audit matters
Evaluation of
inventories
Refund liabilities sales returns and
discounts
Other Matter reference to the
reviews of other
independent
auditors
Other matter Parent company
only financial
reports
Responsibilities of
management and
those charged
with governance
for the
consolidated
financial
statements
Independent
auditors’
responsibilities for
the audit of the
consolidated
financial
statements
We have audited the
accompanying
consolidated balance
sheets of ASUSTEK
5. What is the third word in your answer
to question #4 above?
COMPUTER INC. and
subsidiaries (the
"Group") as of
September 30, 2022
and 2021, and the
related consolidated
statements of
comprehensive income
for the three months
ended September 30,
2022 and 2021, and for
the nine months ended
September 30, 2022
and 2021, as well as the
consolidated statements
of changes in equity and
of cash flows for the
nine months ended
September 30, 2022
and 2021, and notes to
the consolidated
financial statements,
including a summary of
significant accounting
policies.
COMPUTER INC. and its
subsidiaries (the "Group")
as of December 31, 2022
and 2021, and the related
consolidated statements
of comprehensive
income, of changes in
equity and of cash flows
for the years ended
December 31, 2022 and
2021, and notes to the
consolidated financial
statements, including a
summary of significant
accounting policies.
reviewed
audited
6. What are the financial reporting
Regulations Governing
Regulations Governing
frameworks used for the report?
the Preparation of
the Preparation of
Hint: They are mentioned following "in
Financial Reports by
Financial Reports
accordance with" in the second
Securities Issuers and by Securities Issuers and
sentence of the "Introduction" section in International Accounting the International Financial
2022-Q3 and the second paragraph of
Standard 34, Interim
Reporting Standards,
the "Opinion" section in 2022 annual.
Financial Reporting as International Accounting
endorsed by the
Standards, IFRIC
Financial Supervisory
Interpretations, and SIC
Commission.
Interpretations that came
into effect as endorsed by
the Financial Supervisory
Commission.
7. What is the first sentence in the
following section: "Scope of Review" in
2022-Q3 and "Basis for Opinion" in
2022 annual?
Except as explained in
the following paragraph,
we conducted our
reviews in accordance
with the Statement of
We conducted our audits
in accordance with the
Regulations Governing
Auditing and Attestation
of
Auditing Standards No.
65, Review of Financial
Information Performed
by the Independent
Auditor of the Entity in
the Republic of China.
Financial Statements by
Certified Public
Accountants and
Standards on Auditing of
the Republic of
China.
8. What are the auditing standards used
in the auditor's report?
Hint: They are mentioned following "in
accordance with" in your answer to
question #7 above.
The Statement of
Auditing Standards No.
65 and Review of
Financial Information
Performed by the
Independent Auditor of
the Entity in the
Republic of China.
The Regulations
Governing Auditing and
Attestation of
Financial Statements by
Certified Public
Accountants and
Standards on Auditing of
the Republic of
China.
9. What are the auditor's objectives?
Hint: The last sentence of the
"Introduction" section in 2022-Q3 and
the first sentence of the "Independent
auditors' responsibilities for the audit of
the consolidated financial statements"
in 2022 annual.
Their responsibility is to
express a conclusion on
these consolidated
financial statements
based on our reviews.
Their objectives are to
obtain reasonable
assurance about whether
the consolidated financial
statements as a whole
are free from material
misstatement, whether
due to fraud or error, and
to issue an auditors'
report that includes our
opinion.
10. What does the report say about
the difference between a review and
an audit?
Hint: The third sentence of the
"Scope of Review" section in
2022-Q3.
A review is substantially less in scope than an
audit and consequently does not enable us to
obtain assurance that we would become aware of
all significant matters that might be identified in an
audit.