REPORT ON THE FINANCIAL STATEMENTS
We have audited the Įnancial statements of Digi.Com Berhad, which comprise statements of Įnancial posiƟon as at 31 December 2014 of the Group and of the Company, and statements of
comprehensive income, statements of changes in equity and statements of cash Ňows of the Group and of the Company for the Įnancial year then ended, and a summary of signiĮcant accounƟng
policies and other explanatory informaƟon, as set out on pages 79 to 139.
Directors’ responsibility for the Įnancial statements
The directors of the Company are responsible for the preparaƟon of Įnancial statements so as to give a true and fair view in accordance with Malaysian Financial ReporƟng Standards, InternaƟonal
Financial ReporƟng 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 preparaƟon of Įnancial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ responsibility
Our responsibility is to express an opinion on these Įnancial statements based on our audit. We conducted our audit in accordance with approved standards on audiƟng in Malaysia. Those standards
require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Įnancial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Įnancial statements. The procedures selected depend on our judgement, including
the assessment of risks of material misstatement of the Įnancial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the enƟty’s
preparaƟon of Įnancial 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
eīecƟveness of the enƟty’s internal control. An audit also includes evaluaƟng the appropriateness of accounƟng policies used and the reasonableness of accounƟng esƟmates made by the directors,
as well as evaluaƟng the overall presentaƟon of the Įnancial statements.
We believe that the audit evidence we have obtained is suĸcient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the Įnancial statements give a true and fair view of the Įnancial posiƟon of the Group and of the Company as at 31 December 2014 and of their Įnancial performance and cash Ňows for
the Įnancial year then ended in accordance with Malaysian Financial ReporƟng Standards, InternaƟonal Financial ReporƟng Standards and the requirements of the Companies Act, 1965 in Malaysia.
INDEPENDENT AUDITORS’ REPORT
to the members of Digi.Com Berhad (Incorporated in Malaysia)
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