HKSI Institute AR2019

AUDITOR’S REPORT 核數師報告 77 香港證券及投資學會 二零一九年年報 Independent Auditor’s Report to the Members of Hong Kong Secu r i t i es and I nves tmen t Institute (Incorporated in Hong Kong as a company limited by guarantee) Opinion We have audited the consolidated financial statements of Hong Kong Securities and Investment Institute (“the Institute”) and its subsidiaries (“the Group”) set out on pages 81 to 116, which comprise the consolidated statement of financial position as at 31 March 2019, the consolidated statement of profit or loss and other comprehensive income, the consolidated statement of changes in general fund and the consolidated cash flow statement for the year then ended and notes t o t he conso l i da t ed f i nanc i a l statements, including a summary of significant accounting policies. In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at 31 March 2019 and of its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and have been properly prepared in compliance with the Hong Kong Companies Ordinance. Basis for Opinion We c o n d u c t e d o u r a u d i t i n a c c o r dan c e w i t h Hong Kong Standards on Auditing (“HKSAs”) i s s u e d b y t h e HK I CPA . Ou r r e s pon s i b i l i t i e s unde r t ho s e standards are further described in the Auditor’s Responsibilities f o r t he Aud i t o f t he F i nanc i a l Statements section of our report. We are independent of the Group in accordance with the HKICPA’s Code of Ethics for Professional Accountants (“the Code”) and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Information Other than the Consolidated Financial Statements and Auditor’s Report Thereon The directors are responsible for the other information. The other information comprises all the information included in the annual report, other than the consolidated f i nanc i a l s t a t emen t s and ou r auditor’s report thereon. Our opinion on the consolidated financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. I n connec t i on w i t h ou r aud i t o f t he conso l i da t ed f i nanc i a l statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated f i n a n c i a l s t a t eme n t s o r o u r knowledge obtained in the audit or otherwise appears to be materially misstated. 獨立核數師報告 致香港證券及投資學會各成員 （於香港註冊成立的擔保有限公司） 意見 本核數師（以下簡稱「我們」）已審計 刊於第 81 至第 116 頁香港證券及投 資學會（「貴會」）及其附屬公司（統 稱「貴集團」）的綜合財務報表，此綜 合財務報表包括於二零一九年三月 三十一日的綜合財務狀況表與截至 該日止年度的綜合損益及其他全面 收益表、綜合普通基金變動表和綜 合現金流量表，以及綜合財務報表 附註，包括主要會計政策概要。 我們認為，該等綜合財務報表已根 據香港會計師公會頒布的《香港財務 報告準則》真實而中肯地反映了貴集 團於二零一九年三月三十一日的綜 合財務狀況及截至該日止年度的綜 合財務表現及綜合現金流量，並已 遵照香港《公司條例》妥為擬備。 意見的基礎 我們已根據香港會計師公會頒布的 《香港審計準則》進行審計。我們在 該等準則下承擔的責任已在本報告 「核數師就審計綜合財務報表承擔的 責任」部分中作進一步闡述。根據香 港會計師公會頒布的《專業會計師道 德守則》（以下簡稱「守則」），我們獨 立於貴集團，並已履行守則中的其 他專業道德責任。我們相信，我們 所獲得的審計憑證能充足及適當地 為我們的審計意見提供基礎。 綜合財務報表及其核數師 報告以外的信息 董事需對其他信息負責。其他信息 包括刊載於年報內的全部信息，但 不包括綜合財務報表及我們的核數 師報告。 我們對綜合財務報表的意見並不涵 蓋其他信息，我們亦不對該等其他 信息發表任何形式的鑒證結論。 結合我們對綜合財務報表的審計， 我們的責任是閱讀其他信息，在此 過程中，考慮其他信息是否與綜合 財務報表或我們在審計過程中所瞭 解的情況存在重大抵觸或者似乎存 在重大錯誤陳述的情況。