Page 49 - 香港旅遊業議會（2017-2018年度報告）
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ࣨᅰࢪఱᄲࠇৌਕజѓוዄٙப Auditor's responsibilities for the audit of the
financial statements
本行的目的是，就財務報表整體是否沒有因欺詐或錯誤而 Our objectives are to obtain reasonable assurance about whether the
導致的重大錯誤陳述，得到合理的保證，並出具包括本行 financial statements as a whole are free from material misstatement,
意見的核數師報告。合理保證為高水平的保證，但不能確 whether due to fraud or error, and to issue an auditor’s report
證按照《香港審計準則》審計時，有重大錯誤陳述時總能 that includes our opinion. Reasonable assurance is a high level
of assurance, but is not a guarantee that an audit conducted in
發現。錯誤陳述可由欺詐或錯誤引起；假如個別或總計起 accordance with Hong Kong Standards on Auditing (HKSAs) will
來的錯誤陳述，可合理預期影響財務報表使用者依據財務 always detect a material misstatement when it exists. Misstatements
報表而作出的經濟決定，則有關錯誤陳述可視為重大。 can arise from fraud or error and are considered material if, individually
or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial
在按照《香港審計準則》進行審計的過程中，本行運用了 statements.
專業判斷，並且保持專業懷疑態度。本行同時：
As part of an audit in accordance with HKSAs, we exercise professional
judgment and maintain professional skepticism throughout the audit. We
also:
˙識別並評估由於欺詐或錯誤而導致財務報表出現重大錯
誤陳述的風險，設計並執行審計程序以應對該等風險，
˙Identify and assess the risks of material misstatement of the financial
以及獲取充足而適當的審計憑證，作為本行意見的基
statements, whether due to fraud or error, design and perform audit
礎。由於欺詐可能涉及串謀、偽造、蓄意遺漏、虛假陳 procedures responsive to those risks, and obtain audit evidence that
述，或內部監控被凌駕，因此未能發現因欺詐而導致出 is sufficient and appropriate to provide a basis for our opinion. The
risk of not detecting a material misstatement resulting from fraud is
現重大錯誤陳述的風險，高於未能發現因錯誤而導致出
higher than for one resulting from error, as fraud may involve collusion,
現重大錯誤陳述的風險。 forgery, intentional omissions, misrepresentations, or the override of
internal control.
˙瞭解與審計相關的內部監控，以設計在有關情況下適當
˙Obtain an understanding of internal control relevant to the audit
的審計程序，但並非為了就議會的內部管控是否有效而 in order to design audit procedures that are appropriate in the
發表意見。 circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the Council’s internal control.
˙評價理事所採用的會計政策是否適當，以及其會計估算
˙Evaluate the appropriateness of accounting policies used and the
和相關披露是否合理。 reasonableness of accounting estimates and related disclosures made
by the directors.
˙斷定理事採用的持續經營會計準則是否適當，並根據所
˙Conclude on the appropriateness of the directors’ use of the going
得的審計憑證，確定是否存在與事項或情況有關的重大 concern basis of accounting and, based on the audit evidence
變數，從而可能導致對議會的持續經營能力產生嚴重疑 obtained, whether a material uncertainty exists related to events or
慮。本行若斷定存在重大變數，須於核數師報告中提醒 conditions that may cast significant doubt on the Council’s ability to
continue as a going concern. If we conclude that a material uncertainty
注意財務報表中的相關披露；如有關披露不充份，則須 exists, we are required to draw attention in our auditor’s report to the
發表非無保留意見。本行的結論是基於截至本核數師報 related disclosures in the financial statements or, if such disclosures
告之日止所取得的審計憑證。不過，未來事件或情況可 are inadequate, to modify our opinion. Our conclusions are based
on the audit evidence obtained up to the date of our auditor’s report.
能導致議會不能持續經營。
However, future events or conditions may cause the Council to cease
to continue as a going concern.
˙評估財務報表的整體列報方式、結構、內容(包括披露事
項)，以及財務報表是否公允反映相關交易及事件。 ˙Evaluate the overall presentation, structure and content of the financial
statements, including the disclosures, and whether the financial
statements represent the underlying transactions and events in a
manner that achieves fair presentation.
本行與負責管治的人士就多項事宜有所溝通，其中有審計
的計劃範圍與時間安排，以及重大審計結果，包括本行在 We communicate with those charged with governance regarding,
審計過程中所找出內部監控的重大缺陷。 among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal
執業會計師 control that we identify during our audit.
張慶植會計師行有限公司
Charles H. C. Cheung & CPA Limited
Certified Public Accountants (Practising)
香港，二零一八年九月十一日
Hong Kong, 11th September, 2018
47
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