Page 78 - China Mobile Limited - Annual Report 2012

China Mobile Limited
Annual Report 2012
Independent Auditor’s Report
72
Independent auditor’s report
to the shareholders of China Mobile Limited
(Incorporated in Hong Kong with limited liability)
We have audited the consolidated financial statements of China Mobile Limited (the “Company”) and its subsidiaries (together
referred to as the “Group”) set out on pages 73 to 150, which comprise the consolidated and company balance sheets as at
31 December 2012, and 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 issued by the International Accounting Standards
Board, Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants and 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, in accordance with section 141 of the Hong Kong Companies Ordinance, 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 as to 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.
Opinion
In our opinion, the consolidated financial statements give a true and fair view of the state of affairs of the Company and of the
Group as at 31 December 2012 and of the Group’s profit and cash flows for the year then ended in accordance with
International Financial Reporting Standards and Hong Kong Financial Reporting Standards and have been properly prepared
in accordance with the Hong Kong Companies Ordinance.
KPMG
Certified Public Accountants
8th Floor, Prince’s Building
10 Chater Road
Central, Hong Kong
14 March 2013