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Annual Report 2016
二零一六年年報
77
Report of the Auditors
核數師報告書
Auditor’s responsibilities for the audit of the
consolidated financial statements (continued)
As part of an audit in accordance with HKSAs, we exercise professional
judgement and maintain professional scepticism 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.
• 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.
核數師就審計綜合財務報表承擔的責
任（續）
在根據《香港審計準則》進行審核的過程中，我們運用了專業
判斷，保持專業懷疑態度。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。
•
對董事採用持續經營會計基礎的恰當性作出結論。根
據所獲取的審核憑證，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
告日止所取得的審核憑證。然而，未來事項或情況可
能導致貴集團不能繼續持續經營。
•
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。