三星公司年报.docx

29Financial StatementsReport of Independent AuditorsConsolidated Financial StatementsConsolidated Statements of Financial PositionConsolidated Statements of IncomeConsolidated Statements of Comprehensive IncomeConsolidated Statements of Changes in EquityConsolidated Statements of Cash FlowsNotes to the Consolidated Financial Statements30323435363840REPORT OF INDEPENDENT AUDITORSTo the Board of Directors and Shareholders of Samsung Electronics Co., Ltd.3031We have audited the accompanying consolidatedfinancial statements of Samsung Electronics Co.,Ltd. and its subsidiaries (collectively referred to asthe “Company”), which comprise the consolidatedstatements of financial position as of December31, 2011 and December 31, 2010, the relatedconsolidated statements of income, comprehensiveincome, changes in equity and cash flow for theyears ended December 31, 2011 and 2010, andthe related notes. These financial statements arethe responsibility of the Company’s management.Our responsibility is to express an opinion on theseconsolidated financial statements based on ouraudit. We did not audit the financial statements ofcertain subsidiaries, whose financial statementsrepresents 7.6% and 9.2% of the consolidatedtotal assets as of December 31, 2011 and2010, respectively, and 20.4% and 23.2% of theconsolidated total sales for the year then ended,respectively. Those financial statements wereaudited by other auditors whose reports thereonhave been furnished us, and our opinion expressedherein, insofar as it related to the amounts includedfor those subsidiaries, is based solely on thereports of the other auditors.We conducted our audits in accordance withauditing standards generally accepted in theRepublic of Korea. Those standards requirethat we plan and perform the audit to obtainreasonable assurance about whether the financialstatements are free of material misstatement.An audit includes examining, on a test basis,evidence supporting the amounts and disclosuresin the financial st