Annual Report 2019

INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 ANNUAL REPORT 2019 年度報告 71 核數師就審核綜合財務報表須承擔的責任 （續） • 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。 本核數師行與管治層溝通，其中包括審核的計劃範 圍、時間安排及重大審核發現，該等發現包括本行 在審核過程中識別的內部監控的任何重大缺陷。 本核數師行亦向管治層作出聲明，指出本行已符合 有關獨立性的相關道德要求，並與彼等溝通可能被 合理地認為會影響本行獨立性的所有關係及其他事 宜，以及相關防範措施（如適用）。 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (continued) • 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. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.