Annual Report 2020

70 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 核數師就審核綜合財務報表須承擔的責任 （續） 本核數師行根據香港審計準則執行審核的工作之一，是在 審核的過程中運用專業判斷及保持專業懷疑。本核數師行 亦： • 識別及評估由於欺詐或錯誤而導致綜合財務報表存 在重大錯誤陳述的風險，設計及執行審核程序以應 對該等風險，以及獲取充足和適當的審核憑證，作 為本核數師行意見的基礎。由於欺詐可能涉及串 謀、偽造、蓄意遺漏、虛假陳述或凌駕內部監控的 情況，因此未能發現因欺詐而導致的重大錯誤陳述 的風險高於未能發現因錯誤而導致的重大錯誤陳述 的風險。 • 了解與審核相關的內部監控，以設計適當的審計程 序，惟並非旨在對 貴集團內部監控的有效性發表 意見。 • 評估董事所採用會計政策的恰當性及作出會計估計 和相關披露的合理性。 • 對董事採用持續經營會計基準的恰當性作出結論， 並根據所獲取的審核憑證，確定是否存在與事項或 情況有關的重大不確定性，從而可能導致對 貴集 團的持續經營能力產生重大疑慮。倘本核數師行認 為存在重大不確定性，則有必要在核數師報告中提 請使用者注意綜合財務報表中的相關披露。倘有關 披露不足，則修訂本行意見。本核數師行的結論乃 基於截至本核數師行的核數師報告日期止所得的審 核憑證。然而，未來事項或情況可能導致 貴集團 不能持續經營。 • 評估綜合財務報表的整體呈報方式、結構及內容， 包括披露資料，以及綜合財務報表是否公平反映相 關交易和事項。 • 就 貴集團內實體或業務活動的財務資料獲取充 足及適當的審核憑證，以便對綜合財務報表發表 意見。本核數師行負責集團審核的方向、監督及執 行。本核數師行為審核意見承擔全部責任。 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) As part of an audit in accordance with HKSAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. • Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.