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Annual Report 2011 /
1
Independent Auditor’s Report
Independent auditor’s report to the shareholders of
China Communications Services Corporation Limited
(Established in The People’s Republic of China with limited liability)
We have audited the consolidated financial statements of China Communications Services Corporation Limited (the
“Company”) set out on pages 99 to 174, which comprise the consolidated and company balance sheets as at 31
December 2011, and the consolidated income statement, the consolidated statement of comprehensive income, the
consolidated statement of changes in equity and the consolidated cash flow statement for the year then ended, and
a summary of significant accounting policies and other explanatory information.
Directors’ responsibility for the consolidated financial statements
The directors of the Company are responsible for the preparation of consolidated financial statements that give a
true and fair view in accordance with International Financial Reporting Standards promulgated by the International
Accounting Standards Board and the disclosure requirements of the Hong Kong Companies Ordinance and for such
internal control as the directors determine is necessary to enable the preparation of consolidated financial statements
that are free from material misstatement, whether due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audit. This report is
made solely to you, as a body and for no other purpose. We do not assume responsibility towards or accept liability
to any other person for the contents of this report.
We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute
of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and
perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from
material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
consolidated financial statements. The procedures selected depend on the auditor’s judgement, including the
assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation
of the consolidated 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
consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion.