HKSI Institute AR2019

AUDITOR’S REPORT 核數師報告 78 Hong Kong Securities and Investment Institute Annual Report 2019 If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of the Directors for the Consolidated Financial Statements The directors are responsible for the preparation of the consolidated financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the Hong Kong Companies Ordinance and for such internal control as the directors determine is necessary to enable the preparation of consolidated financial statements t h a t a r e f r e e f r om ma t e r i a l misstatement, whether due to fraud or error. In preparing the consolidated financial statements, the directors are responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so. The directors are assisted by the Audit Committee in discharging their responsibilities for overseeing the Group’s financial reporting process. Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements Ou r ob j ec t i ves a r e t o ob t a i n r easonab l e assu r ance abou t whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. This report is made solely to you, as a body, in accordance with section 405 of the Hong Kong Companies Ordinance, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with HKSAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users t a k e n o n t h e b a s i s o f t h e s e consolidated financial statements. 基於我們已執行的工作，如果我們 認為其他信息存在重大錯誤陳述， 我們需要報告該事實。在這方面， 我們沒有任何報告。 董事就綜合財務報表須承 擔的責任 董事須負責根據香港會計師公會頒 布的《香港財務報告準則》及香港《公 司條例》編製真實而中肯的綜合財務 報表，並對其認為為使綜合財務報 表的擬備不存在由於欺詐或錯誤而 導致的重大錯誤陳述所需的內部控 制負責。 在擬備綜合財務報表時，董事負責 評估貴集團持續經營的能力，並在 適用情況下披露與持續經營有關的 事項，以及使用持續經營為會計基 礎，除非董事有意將貴集團清盤或 停止經營，或別無其他實際的替代 方案。 審計委員會負責協助董事履行監督 貴集團財務報告流程的職責。 核數師就審計綜合財務報 表承擔的責任 我們的目標，是對綜合財務報表整 體是否不存在由於欺詐或錯誤而導 致的重大錯誤陳述取得合理保證， 並出具包括我們意見的核數師報 告。我們是按照香港《公司條例》第 405 條的規定，僅向整體成員報告。 除此以外，我們的報告不可用作其 他用途。我們概不就本報告的內 容，對任何其他人士負責或承擔法 律責任。 合理保證是高水準的保證，但不能 保證按照《香港審計準則》進行的審 計，在某一重大錯誤陳述存在時總 能發現。錯誤陳述可以由欺詐或錯 誤引起，如果合理預期它們單獨或 匯總起來可能影響綜合財務報表使 用者依賴財務報表所作出的經濟決 定，則有關的錯誤陳述可被視作重 大。