香港證券及投資學會年報2024

Auditor’s responsibilities for the audit of the consolidated financial statements Our objectives are to obtain reasonable assurance about 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 taken on the basis of these consolidated financial statements. 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 perform audit procedures 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. 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。 合理保證是高水平的保證，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滙總起來 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。 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財務 報表存在重大錯誤陳述的風險，設計及 執行審計程序以應對這些風險，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，或凌駕於內 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。 ─ 了解與審計相關的內部控制，以設計適 當的審計程序，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。 59 香港證券及投資學會 二零二四年年報