Annual Report 2021

HOP FUNG GROUP HOLDINGS LIMITED • Annual Report 2021 70 INDEPENDENT AUDITOR’S REPORT (CONTINUED) 獨立核數師報告（續） 其他資料 貴公司董事負責其他資料。其他資料包括年 報所載資料，惟不包括綜合財務報表及本核 數師行就此發出之核數師報告。 本核數師行對綜合財務報表的意見並不涵蓋 其他資料，本核數師行亦不對該等其他資料 發表任何形式的鑒證結論。 當本核數師行審核綜合財務報表時，本核數 師行的責任為閱讀該等其他資料，於此過程 中，考慮其他資料是否與綜合財務報表或本 核數師行於審核過程中所得知的情況有重大 抵觸，或者有重大錯誤陳述。基於吾等已執 行的工作，倘本核數師行認為該等其他資料 有重大錯誤陳述，本核數師行須報告該事實。 就此而言，本核數師行並無任何報告。 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。 OTHER INFORMATION The directors of the Company are responsible for the other information. The other information comprises the information included in the annual report, but does not include the consolidated financial statements and our auditor’s report thereon. Our opinion on the consolidated financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 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.