Page 47 - 香港旅遊業議會 2018-2019 年度報告

獨立核數師報告
Independent auditor’s report
致香港旅遊業議會會員
(議會於香港以擔保有限責任形式成立為法團)
意見
本核數師行已審核香港旅遊業議會(議會)列載於第四十七
至六十四頁的財務報表，其中包括於二零一九年六月三十
日的財務狀況表，截至該日止年度的損益及其他綜合收入
表、累計基金變動表與現金流量表，以及財務報表附註，
包括主要會計政策概要。
本行認為，有關財務報表均已按《香港財務報告準則》真
實而公平地反映議會於二零一九年六月三十日的財政狀況
及議會截至該日止年度的財務表現與現金流量，並已按照
香港《公司條例》妥善編製。
其他資訊
議會理事須對其他資訊負責。於本核數師報告之日得到的
其他資訊，為第四十 一至四十 四頁理事會報告所載的資
訊，但不包括財務報表及本核數師報告。
本行對財務報表的意見並不涵蓋其他資訊，本行亦不對該
等資訊發表任何形式的保證結論。
關於本行對財務報表的審計，本行的責任是閱讀其他資
訊，並在此過程中，考慮其他資訊是否與財務報表或本行
在審計過程中所瞭解的情況有重大出入或看來有重大錯誤
陳述。根據本行在本核數師報告之日以前就其他資訊所做
的工作，假如本行斷定其他資訊存在重大錯誤陳述，本行
必須如實報告。在這方面，本行沒有任何報告。
理事就財務報表須承擔的責任
議會理事須負責根據《香港財務報告準則》及香港《公司
條例》編製反映真實而公平觀點的該等財務報表，並落實
理事認為編製財務報表所必要的內部監控，以使財務報表
沒有由於欺詐或錯誤而導致的重大錯誤陳述。
在編製財務報表時，理事須負責評估議會持續經營的能
力，在適用情況下披露與持續經營有關的事項，並使用持
續經營的會計基準，除非理事打算將議會清盤或停止運
作，或在別無其他實際替代方案下不得不那樣做。
To members of the Travel Industry Council of Hong Kong
(Incorporated in Hong Kong with liability limited by guarantee)
Opinion
We have audited the financial statements of the Travel Industry Council
of Hong Kong (the “Council”) set out on pages 47 to 64, which comprise
the statement of financial position as at 30th June, 2019, the statement
of profit or loss and other comprehensive income, the statement of
changes in accumulated fund and the statement of cash flows for the
year then ended, and notes to the financial statements, including the
summary of significant accounting policies.
In our opinion, the financial statements give a true and fair view of the
financial position of the Council as at 30th June, 2019 and of its financial
performance and cash flows for the year then ended in accordance
with Hong Kong Financial Reporting Standards (HKFRSs) and have
been properly prepared in compliance with the Hong Kong Companies
Ordinance.
Other information
The directors of the Council are responsible for the other information.
The other information obtained at the date of this auditor’s report is
information included in the report of the Board of Directors set out on
pages 41 to 44, but does not include the financial statements and our
auditor’s report thereon.
Our opinion on the financial statements does not cover the other
information and we do not express any form of assurance conclusion
thereon.
In connection with our audit of the financial statements, our responsibility
is to read the other information and, in doing so, consider whether the
other information is materially inconsistent with the financial statements
or our knowledge obtained in the audit, or otherwise appears to be
materially misstated. If, based on the work we have performed on the
other information obtained prior to the date of this auditor’s report, we
conclude that there is a material misstatement of this other information,
we are required to report that fact. We have nothing to report in this
regard.
Responsibilities of the directors for
the financial statements
The directors of the Council are responsible for the preparation of the
financial statements that give a true and fair view in accordance with
HKFRSs and the Hong Kong Companies Ordinance, and for such
internal control as the directors determine is necessary to enable
the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible
for assessing the Council’s ability to continue as a going concern,
disclosing, as applicable, matters related to going concern and using
the going concern basis of accounting unless the directors either intend
to liquidate the Council or to cease operations, or have no realistic
alternative but to do so.
45 TIC Annual Report 2018-2019