Annual Report 2020

69 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 ANNUAL REPORT 2020 年度報告 董事及管治層對綜合財務報表須承擔的責任 貴公司董事須負責根據香港會計師公會頒佈的香港財務報 告準則及香港公司條例的披露規定，編製真實且公平的綜 合財務報表，及落實其認為編製綜合財務報表所必要的內 部監控，以使綜合財務報表不存在由於欺詐或錯誤而導致 的重大錯誤陳述。 於編製綜合財務報表時，董事須負責評估 貴集團持續經 營的能力，並在適用情況下披露與持續經營相關的事項， 並運用持續經營為會計基礎，除非董事有意將 貴集團清 盤或停止經營或別無其他實際的替代方案。 管治層須負責監督 貴集團之財務報告程序。 核數師就審核綜合財務報表須承擔的責任 本核數師行的目標為對綜合財務報表是否不存在由欺詐或 錯誤而導致的任何重大錯誤陳述取得合理保證，並出具包 括本行意見的核數師報告。本報告乃根據委聘之協定條款 僅向整體股東作出報告，並無作其他用途。本核數師行 不會就本報告內容向任何其他人士負上或承擔任何責任及 債務。合理核證是高水平的核證，但不能保證按香港審計 準則進行的審核在某一重大錯誤陳述存在時總能發現。錯 誤陳述可因欺詐或錯誤產生，倘個別或整體在合理預期情 況下可影響使用者根據該等綜合財務報表作出的經濟決定 時，則被視為重大錯誤陳述。 RESPONSIBILITIES OF DIRECTORS AND THOSE CHARGED WITH GOVERNANCE FOR THE CONSOLIDATED FINANCIAL STATEMENTS The directors of the Company are responsible for the preparation of the consolidated financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the disclosure requirements of the Hong Kong Companies Ordinance, and for such internal control as the directors determine is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, the directors are responsible for assessing the Group’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 Group or to cease operations, or have no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Group’s financial reporting process. AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with HKSAs will always detect a material misstatement when it exists. Misstatements 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 consolidated financial statements.