香港證券及投資學會年報2024

AUDITOR’S REPORT 核數師報告 — Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit 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. We communicate with the Audit Committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. KPMG Certified Public Accountants 8th Floor, Prince’s Building 10 Chater Road Central, Hong Kong 29 October 2024 ─ 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表 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。 除其他事項外，我們與審計委員會溝通了計劃 的審計範圍、時間安排、重大審計發現等，包 括我們在審計中識別出內部控制的任何重大缺 陷。 畢馬威會計師事務所 執業會計師 香港中環 遮打道 10 號 太子大廈 8 樓 二零二四年十月二十九日 HKSI Institute Annual Report 2024 60