Annual Report 2021

111 年報 2021 ANNUAL REPORT INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 核數師就審計綜合財務報告承擔的責任 我們的目標，是對綜合財務報告整體是否不 存在由於欺詐或錯誤而導致的重大錯誤陳述 取得合理保證，並出具包括我們意見的核數 師報告。我們僅按照香港《公司條例》第 405 條 向 閣下（作為整體）報告我們的意見，除此之 外本報告別無其他目的。我們不會就本報告的 內容向任何其他人士負上或承擔任何責任。合 理保證是高水準的保證，但不能保證按照《香 港審計準則》進行的審計，在某一重大錯誤陳 述存在時總能發現。錯誤陳述可以由欺詐或錯 誤引起，如果合理預期它們單獨或匯總起來可 能影響綜合財務報告使用者依賴綜合財務報告 所作出的經濟決定，則有關的錯誤陳述可被視 作重大。 在根據《香港審計準則》進行審計的過程中，我 們運用了專業判斷，保持了專業懷疑態度。我 們亦： • 識別和評估由於欺詐或錯誤而導致綜合 財務報告存在重大錯誤陳述的風險，設計 及執行審計程式以應對這些風險，以及獲 取充足和適當的審計憑證，作為我們意見 的基礎。由於欺詐可能涉及串謀、偽造、 蓄意遺漏、虛假陳述，或淩駕於內部控制 之上，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。 • 了解與審計相關的內部控制，以設計適當 的審計程序，但目的並非對 貴集團內部 控制的有效性發表意見。 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. We report our opinion solely to you, as a body, in accordance with Section 405 of the Hong Kong Companies Ordinance 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. As part of an audit in accordance with HKSAs, we exercise professional judgement and maintain professional scepticism 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.