1、2017 ANNUAL REPORTDecember 31,ConsolidatedFinancialStatementsFORTHEYEARENDEDDECEMBER31,2017 INDEPENDENT AUDITORS REPORT To the Shareholders of Commander Resources Ltd.We have audited the accompanying consolidated financial statements of Commander Resources Ltd.,which comprise the consolidated statem
2、ents of financial position as at December 31,2017 and 2016 and the consolidated statements of loss(income)and comprehensive loss(income),changes in equity and cash flows for the years then ended,and a summary of significant accounting policies and other explanatory information.Managements Responsibi
3、lity for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with International Financial Reporting Standards,and for such internal control as management determines is necessary to enable t
4、he preparation of consolidated financial statements that are free from material misstatement,whether due to fraud or error.Auditors Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audits.We conducted our audits in accordance with Can
5、adian generally accepted auditing standards.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 t
6、o obtain audit evidence about the amounts and disclosures in the consolidated financial statements.The procedures selected depend on the auditors judgment,including the assessment of the risks of material misstatement of the consolidated financial statements,whether due to fraud or error.In making t