Page 90 - HKCAAVQ AR 2018-19

Financial Report ৌਕజѓ

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

• Obtain an understanding of internal control relevant to the audit • ᐝ༆ၾᄲࠇ޴ᗫٙʫ௅္છd˸Փ
in order to design audit procedures that are appropriate in the ֛Υቇʘᄲࣨ೻όdШͦٙԨڢ
circumstances, but not for the purpose of expressing an opinion ࿁൮҅ʫ௅္છٙϞࣖ׌೯ڌจ
on the effectiveness of the Council’s internal control. Ԉf

• Evaluate the appropriateness of accounting policies used • ൙ᄆ൮҅ϓࡰהમ͜ึࠇ݁ഄٙ
and the reasonableness of accounting estimates and related ܦ຅׌ʿЪ̈ٙึࠇПࠇձ޴ᗫ
disclosures made by the council members. מᚣٙΥଣ׌f

• Conclude on the appropriateness of the council members’ use • ࿁൮҅ϓࡰમܵ͜ᚃ຾ᐄึࠇਿ
of the going concern basis of accounting and, based on the ᓾٙܦ຅׌Ъ̈ഐሞf࣬ኽהᐏ՟
audit evidence obtained, whether a material uncertainty exists ٙᄲࠇኯᗇdᆽ֛݊щπίၾԫධ
related to events or conditions that may cast significant doubt אઋرϞᗫٙࠠɽʔᆽ֛׌d੽Ͼ
on the Council’s ability to continue as a going concern. If we ̙ঐኬߧ࿁൮҅ٙܵᚃ຾ᐄঐɢ
conclude that a material uncertainty exists, we are required to ପ͛ࠠɽဲᅇfν؈ҢࡁႩމπί
draw attention in our auditor’s report to the related disclosures ࠠɽʔᆽ֛׌dۆϞ̀ࠅίࣨᅰࢪ
in the financial statements or, if such disclosures are inadequate, జѓʕ౤ሗԴ͜٫ءจৌਕజڌ
to modify our opinion. Our conclusions are based on the ʕٙ޴ᗫמᚣf৿߰Ϟᗫٙמᚣʔ
audit evidence obtained up to the date of our auditor’s report. ԑdۆҢࡁᏐ຅೯ڌڢೌڭवจ
However, future events or conditions may cause the Council to ԈfҢࡁٙഐሞ݊ਿ׵ࣨᅰࢪజѓ
cease to continue as a going concern. ˚˟ה՟੻ٙᄲࠇኯᗇf್Ͼd͊
ԸԫධאઋرɰϞ̙ঐኬߧ൮҅
ʔঐܵᚃ຾ᐄf

• Evaluate the overall presentation, structure and content of the • ൙ᄆৌਕజڌٙ዆᜗ΐజ˙όe
financial statements, including the disclosures, and whether the ഐ࿴ձʫ࢙dܼ̍מᚣd˸ʿৌਕ
financial statements represent the underlying transactions and జڌ݊щʮ̻ήˀ݈຅ʕʘʹ׸
events in a manner that achieves fair presentation. ձԫධf

We communicate with those charged with governance regarding, ৰՉ˼ԫධ̮dҢࡁᒔၾ၍ଣᄴ๖ஷࠇ
among other matters, the planned scope and timing of the audit ೥ٙᄲࣨᇍఖeࣛගτરeࠠɽᄲࠇ೯
and significant audit findings, including any significant deficiencies in ତഃdܼ̍΂Оίᄲࠇʕᗆй̈ʘʫ௅
internal control that we identify during our audit. ္છࠠࠅဍݸf

Deloitte Touche Tohmatsu ᅃා•ᗫර௓˙ึࠇࢪБ
Certified Public Accountants ੂุࣨᅰࢪ
Hong Kong ࠰ಥ
20 September 2019 ɚཧɓɘϋɘ˜ɚɤ˚

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