Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 71 INDEPENDENT AUDITOR’S REPORT (CONTINUED) 獨立核數師報告（續） 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。 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. • 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.