Commander Resources Ltd. (CMD.V) 2015年年度报告「TSX-V」.pdf

1、 Financial Statements FOR THE YEAR ENDED DECEMBER 31,2015 INDEPENDENT AUDITORS REPORT To the Shareholders of Commander Resources Ltd.We have audited the accompanying financial statements of Commander Resources Ltd.,which comprise the statements of financial position as at December 31,2015 and 2014 a

2、nd the statements of loss and comprehensive loss,changes in equity,and cash flows for the years then ended,and a summary of significant accounting policies and other explanatory information.Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair

3、 presentation of these financial statements in accordance with International Financial Reporting Standards,and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement,whether due to fraud or error.Audi

4、tors Responsibility Our responsibility is to express an opinion on these financial statements based on our audits.We conducted our audits in accordance with Canadian generally accepted auditing standards.Those standards require that we comply with ethical requirements and plan and perform the audit

5、to obtain reasonable assurance about whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditors judgment,including t

6、he assessment of the risks of material misstatement of the financial statements,whether due to fraud or error.In making those risk assessments,the auditor considers internal control relevant to the entitys preparation and fair presentation of the financial statements in order to design audit procedu