Page 88 - HKCAAVQ AR 2018-19

Financial Report ৌਕజѓ

Independent Auditor’s Report (continued)
ዹͭࣨᅰࢪజѓࣣ€ᚃ

Other Information Չ˼༟ৃ

The council members are responsible for the other information. The ൮҅ϓࡰც࿁Չ˼༟ৃʫ࢙ࠋபdܼ̍
other information comprises the information included in the annual ̊༱׵ϋజʫٙ༟ৃdШʔܼ̍ৌਕజ
report, but does not include the financial statements and our auditor’s ڌʿҢࡁٙࣨᅰࢪజѓf
report thereon.

Our opinion on the financial statements does not cover the other Ңࡁ࿁ৌਕజڌٙจԈԨʔ଄ႊՉ˼༟
information and we do not express any form of assurance conclusion ৃdҢࡁ͵ʔ࿁༈ഃՉ˼༟ৃ೯ڌ΂О
thereon. Җόٙᛡᗇഐሞf

In connection with our audit of the financial statements, our ഐΥҢࡁ࿁ৌਕజڌٙᄲࠇdҢࡁٙப
responsibility is to read the other information and, in doing so, ΂݊ቡᛘՉ˼༟ৃdίϤཀ೻ʕdϽᅇ
consider whether the other information is materially inconsistent Չ˼༟ৃ݊щၾৌਕజڌאҢࡁίᄲࠇ
with the financial statements or our knowledge obtained in the ཀ೻ʕהᐝ༆ٙઋرπίࠠɽתᙃא٫
audit or otherwise appears to be materially misstated. If, based on Ч˷πίࠠɽ፹Ⴌ௓ࠑٙઋرfਿ׵Ң
the work we have performed, we conclude that there is a material ࡁʊੂБٙʈЪdν؈ҢࡁႩމՉ˼༟
misstatement of this other information, we are required to report that ৃπίࠠɽ፹Ⴌ௓ࠑdҢࡁცࠅజѓ༈
fact. We have nothing to report in this regard. ԫྼfίவ˙ࠦdҢࡁӚϞ΂Оజѓf

Responsibilities of Council Members ൙ᄲ҅ϓࡰʿ၍ଣᄴఱৌ
and Those Charged with Governance ਕజڌ඲וዄٙப΂
for the Financial Statements

The council members are responsible for the preparation of the ൮҅ϓࡰ඲ࠋப࣬ኽ࠰ಥึࠇࢪʮึ཯
financial statements that give a true and fair view in accordance with бٙ࠰ಥৌਕజѓ๟ۆ‘ϾᇜႡˀ݈
HKFRSs issued by the HKICPA, and for such internal control as the ॆྼၾʮ̻ٙৌਕజڌdԨ͟ϓࡰӔ֛
council members determine is necessary to enable the preparation of הϞ̀ࠅٙ޴ᗫʫ௅္છd˸ᆽڭৌਕ
financial statements that are free from material misstatement, whether జڌٙᇜՓʔπί͟׵ಜൟא፹ႬϾኬ
due to fraud or error. ߧٙࠠɽ፹Ⴌ௓ࠑf

In preparing the financial statements, the council members are ίᇜႡৌਕజڌࣛd൮҅ϓࡰࠋப൙П
responsible for assessing the Council’s ability to continue as a going ൮҅ܵᚃ຾ᐄٙঐɢdԨίቇ͜ઋرɨ
concern, disclosing, as applicable, matters related to going concern מᚣၾܵᚃ຾ᐄϞᗫٙԫධd˸ʿԴ͜
and using the going concern basis of accounting unless the council ܵᚃ຾ᐄމึࠇਿᓾdৰڢ൮҅ϓࡰϞ
members either intend to liquidate the Council or to cease operations, จਗ਼൮҅૶ᆵא৾˟຾ᐄdאйೌՉ˼
or have no realistic alternative but to do so. ྼყٙಁ˾˙ࣩf

Those charged with governance are responsible for overseeing the ၍ଣᄴ඲ࠋப္ຖ൮҅ٙৌਕజѓཀ
Council’s financial reporting process. ೻f

88 Hong Kong Council for Accreditation of Academic and Vocational Qualifications
࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅