HKSI Institute AR2021

AUDITOR’S REPORT 核數師報告 64 Hong Kong Securities and Investment Institute Annual Report 2021 Independent auditor’s report to the members of Hong Kong Securities and Investment 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 68 to 100, which comprise the consolidated statement of financial position as at 31 March 2021, 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 to the consolidated financial 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 2021 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 conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial 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 i n f o rma t i on comp r i ses a l l t he information included in the annual report, other than the consolidated financial statements and our 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. In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our 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 68 至第 100 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 表包括於二零二一年三月三十一日的 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 團於二零二一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了解的情況 存在重大抵觸或者似乎存在重大錯誤 陳述的情況。