Black Dragon Gold Corp (BDG) 2016年年度报告「ASX」.pdf

1、 BLACK DRAGON GOLD CORP.(formerly Astur Gold Corp.)CONSOLIDATED FINANCIAL STATEMENTS (Expressed in Canadian dollars)FOR THE YEAR ENDED DECEMBER 31,2016 INDEPENDENT AUDITORS REPORT To the Shareholders of Black Dragon Gold Corp.(formerly Astur Gold Corp.)We have audited the accompanying consolidated f

2、inancial statements of Black Dragon Gold Corp.(formerly Astur Gold Corp.),which comprise the consolidated statements of financial position as at December 31,2016 and 2015 and the consolidated statements of operations and comprehensive loss,cash flows,and changes in shareholders deficiency for the ye

3、ars then ended,and a summary of significant accounting policies and other explanatory information.Managements Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Int

4、ernational Financial Reporting Standards,and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement,whether due to fraud or error.Auditors Responsibility Our responsibility is to express

5、an opinion on these consolidated 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 to obtain reasonable assurance about whe

6、ther 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 auditors judgment,including the assessment