Annual Report 2019

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 70 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。 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職業判斷及保持職業懷疑。 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。 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. 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.