Page 89 - HKCAAVQ AR 2018-19
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Financial Report ৌਕజѓ








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


               Auditor’s Responsibilities for the Audit                    ࣨᅰࢪఱᄲࠇৌਕజڌ඲
               of the Financial Statements                                 וዄʘப΂


               Our objectives are to obtain reasonable assurance about whether the   Ңࡁٙͦᅺd݊࿁ৌਕజڌ዆᜗݊щʔ
               financial statements as a whole are free from material misstatement,   πί͟׵ಜൟא፹ႬϾኬߧٙࠠɽ፹Ⴌ
               whether due to fraud or error, and to issue an auditor’s report that   ௓ࠑ՟੻ΥଣڭᗇdԨܲ๫ኪஔʿᔖ
               includes our opinion solely to you, as a body, in accordance with   ุ༟ዝ൙ᄲૢԷ‘€ୋ1150௝ٙ஝֛
               section 15 of the Hong Kong Council for Accreditation of Academic   සΣΌ᜗ϓࡰ౤Զܼ̍ҢࡁจԈٙࣨᅰ
               and Vocational Qualifications Ordinance (Cap. 1150), and for no   ࢪజѓfৰϤ˸̮dҢࡁٙజѓʔЪՉ
               other purpose. We do not assume responsibility towards or accept   ˼͜௄fҢࡁԨʔఱజѓʘʫ࢙࿁΂О
               liability to any other person for the contents of this report. Reasonable   Չ˼ɛɻࠋɪאוዄ΂Оப΂fΥଣڭ
               assurance is a high level of assurance, but is not a guarantee that   ᗇ݊৷೻ܓڭᗇdШʔঐڭᗇܲ๫࠰
               an audit conducted in accordance with HKSAs will always detect   ಥᄲࠇ๟ۆ‘ආБٙᄲࠇdίݔɓࠠɽ
               a material misstatement when it exists. Misstatements can arise   ፹Ⴌ௓ࠑπίࣛᐼঐ೯ତf፹Ⴌ௓ࠑ̙
               from fraud or error and are considered material if, individually or in   ˸͟ಜൟא፹Ⴌˏৎdν؈Υଣཫಂ̴
               the  aggregate,  they  could  reasonably  be  expected  to  influence  the   ࡁఊዹאිᐼৎԸ̙ঐᅂᚤৌਕజڌԴ
               economic decisions of users taken on the basis of these financial   ͜٫ఱৌਕజڌהЪ̈ٙ຾᏶Ӕ֛dۆ
               statements.                                                 Ϟᗫٙ፹Ⴌ௓ࠑ̙஗ൖЪࠠɽf

               As part of an audit in accordance with HKSAs, we exercise   ί࣬ኽ࠰ಥᄲࠇ๟ۆ‘ආБᄲࠇٙཀ
               professional judgment and maintain professional skepticism   ೻ʕdҢࡁ༶͜əਖ਼ุкᓙdڭܵəਖ਼
               throughout the audit. We also:                              ุᕿဲ࿒ܓfҢࡁ͵j

               •    Identify  and  assess  the  risks  of  material  misstatement  of  the   •   ᗆйձ൙П͟׵ಜൟא፹ႬϾኬ
                    financial statements, whether due to fraud or error, design and   ߧৌਕజڌπίࠠɽ፹Ⴌ௓ࠑٙ
                    perform audit procedures responsive to those risks, and obtain   ࠬᎈdணࠇʿੂБᄲࠇ೻ό˸Ꮠ࿁
                    audit evidence that is sufficient and appropriate to provide   வԬࠬᎈd˸ʿᐏ՟̂ԑձቇ຅ٙ
                    a basis for our opinion. The risk of not detecting a material   ᄲࠇኯᗇdЪމҢࡁจԈٙਿᓾf
                    misstatement resulting from fraud is higher than for one resulting   ͟׵ಜൟ̙ঐऒʿЕፑe৽ிeႅ
                    from error, as fraud may involve collusion, forgery, intentional   จ፲ဍeൈ৿௓ࠑdאὋቷ׵ʫ௅
                    omissions,  misrepresentations,  or  the  override  of  internal   ္છʘɪdΪϤ͊ঐ೯ତΪಜൟϾ
                    control.                                                   ኬߧٙࠠɽ፹Ⴌ௓ࠑٙࠬᎈ৷׵
                                                                               ͊ঐ೯ତΪ፹ႬϾኬߧٙࠠɽ፹
                                                                               Ⴌ௓ࠑٙࠬᎈf



















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