Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the consolidated financial statements of the current period. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.
Minmetals Land Limited Annual Report 2017
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Independent Auditor’s Report 獨立核數師報告
,FZ BVEJU NBUUFS )PX PVS BVEJU BEESFTTFE UIF LFZ BVEJU NBUUFS
關鍵審核事項 我們的審核如何對關鍵審核事項進行處理
7BMVBUJPO PG JOWFTUNFOU QSPQFSUJFT 投資物業估值
We identified the valuation of investment properties as a key audit matter because the valuation process is based on an estimation of future results, a set of assumptions and a determination of key inputs, which are judgemental. Any changes to these inputs may have a significant impact on the fair value. Management determined the fair value of the Group’s investment properties at 31 December 2017 with the assistance of an independent external valuer.
我 們 將 投 資 物 業 估 值 識 別 為 關 鍵 審 核 事 項，原 因 是 估 值 過 程 乃 以 未 來 業 績 之 估 計、一 套 假 設 及 釐 定 之 主 要 輸入數據為基礎，有關因素皆屬於判斷性質。該等輸入 數 據 之 任 何 變 動 均 可 能 對 公 允 值 造 成 重 大 影 響。管 理 層 在 獨 立 外 部 估 值 師 之 協 助 下，釐 定 貴 集 團 投 資 物 業 於二零一七年十二月三十一日之公允值。
Details of the investment properties and the related key estimation uncertainty are set out in Notes 14 and 4, respectively, to the consolidated financial statements.
有關投資物業及相關主要估計不明朗因素之詳情分別 載於綜合財務報表附註14及4。
Our procedures in relation to management’s valuation of investment properties included:
我們就管理層對投資物業估值履行之程序主要包括以下 各項程序：
• Evaluating the competence, capabilities and objectivity of the external valuer engaged by management.
我們評估管理層所委聘的外部估值師之資格、能力 及客觀性。
• Obtaining a copy of valuation report prepared by the external valuer and discussing with the external valuer to understand the basis of determination of valuation.
我們取得由外部估值師編製的估值報告，並與外部 估值師溝通，了解釐定估值的基準。
• Challenging the external valuer the methodologies and judgements used in valuing the investment properties and obtaining the market evidence that the external valuer used to support the key inputs.
質 疑 外 部 估 值 師 在 估 算 投 資 物 業 時 所 採 用 的 方 法 及判斷，並取得外部估值師用以支持主要輸入數據 的市場憑證。
• Assessing the adequacy of the disclosures of the fair value measurement of investment properties including the fair value measurement hierarchy, the valuation techniques and significant unobservable inputs in the consolidated financial statements.
評 估 綜 合 財 務 報 表 內 有 關 投 資 物 業 之 公 允 值 計 量 之披露資料，包括公允值計量層級、估值方法及重 大不可觀察輸入數據。
五礦地產有限公司 二零一七年年報 147
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關鍵審核事項 我們的審核如何對關鍵審核事項進行處理
3FWFOVF GSPN TBMFT PG QSPQFSUJFT 銷售物業收入
We identified the revenue from sales of properties as a key audit matter due to the significance of the amount and volume of sales transactions recognised during the year.
我 們 將 銷 售 物 業 收 入 識 別 為 關 鍵 審 核 事 項，原 因 是 年 內確認的銷售交易金額及數量重大。
Details of revenue from sales of properties are set out in Note 5 to the consolidated financial statements.
有關銷售物業收入詳情載於綜合財務報表附註5。
Our procedures in relation to revenue from sales of properties included:
我們就銷售物業收入履行之程序主要包括︰
• Testing key internal controls over revenue recognition on a sample basis.
通過抽樣測試與收入確認相關的主要內部控制。
• Selecting property sales transactions on a sample basis and:
通過抽樣挑選物業銷售交易，並且︰
— reading the signed sales and purchase agreements to understand the relevant terms of the timing of property delivery and title transfer.
閱讀已簽署買賣協議，以了解物業交付及業 權轉讓的時間的相關條款。
— obtaining evidence regarding the property delivery and title transfer.
取得物業交付及業權轉讓的憑證。
— reconciling the monetary amounts of recorded transactions and related payments to the signed sales and purchase agreements.
將已記錄交易的貨幣金額及相關付款與已簽 署買賣協議對賬。
Minmetals Land Limited Annual Report 2017
148