HKSI Institute AR2019

AUDITOR’S REPORT 核數師報告 79 香港證券及投資學會 二零一九年年報 As part of an audit in accordance w i t h H K S A s , w e e x e r c i s e p r o f e s s i ona l j u dg emen t an d maintain professional skepticism throughout the audit. We also: — Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence t h a t i s s u f f i c i e n t a n d app r op r i a t e t o p r ov i de a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one r e s u l t i ng f r om e r r o r , a s fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control. — Obtain an understanding of internal control relevant t o t h e a u d i t i n o r d e r t o des i gn aud i t p r ocedu r es that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control. — Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. — Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and , based on t he aud i t evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. — Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. — Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. 在根據《香港審計準則》進行審計的 過程中，我們運用了專業判斷，保 持了專業懷疑態度。我們亦： — 識別和評估由於欺詐或錯誤而 導致綜合財務報表存在重大錯 誤陳述的風險，設計及執行審 計程式以應對這些風險，以及 獲取充足和適當的審計憑證， 作為我們意見的基礎。由於欺 詐可能涉及串謀、偽造、蓄意 遺漏、虛假陳述，或淩駕於內 部控制之上，因此未能發現因 欺詐而導致的重大錯誤陳述的 風險高於未能發現因錯誤而導 致的重大錯誤陳述的風險。 — 瞭解與審計相關的內部控制， 以設計適當的審計程式，但目 的並非對貴集團內部控制的有 效性發表意見。 — 評價董事所採用會計政策的恰 當性及作出會計估計和相關披 露的合理性。 — 對董事採用持續經營會計基礎 的恰當性作出結論。根據所獲 取的審計憑證，確定是否存在 與事項或情況有關的重大不確 定性，從而可能導致對貴集團 的持續經營能力產生重大疑 慮。如果我們認為存在重大不 確定性，則有必要在核數師報 告中提請使用者注意綜合財務 報中的相關披露。假若有關的 披露不足，則我們應當發表非 無保留意見。我們的結論是基 於核數師報告日止所取得的審 計憑證。然而，未來事項或情 況可能導致貴集團不能持續經 營。 — 評價綜合財務報表的整體列報 方式、結構和內容，包括披 露，以及綜合財務報表是否中 肯反映交易和事項。 — 就貴集團內實體或業務活動的 財務信息獲取充足、適當的審 計憑證，以便對綜合財務報表 發表意見。我們負責貴集團審 計的方向、監督和執行。我們 為審計意見承擔全部責任。