HKSI Institute AR2021

AUDITOR’S REPORT 核數師報告 66 Hong Kong Securities and Investment Institute Annual Report 2021 As part of an audit in accordance with HKSAs, we exercise professional judgement and 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 pe r f o rm aud i t p r ocedu r es responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal control. — Obtain an understanding of internal control relevant to the audit in order to design audit procedures 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 a n d , b a s e d o n t h e a u d i t evidence obtained, whether a material uncertainty exists related to events or conditions t ha t may cas t s i gn i f i can t 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 whe t he r t he conso l i da t ed 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。