Page 172 - Hong Kong Housing Society Annual Report 2023/24

Auditor’s responsibilities for the audit of the 核數師就審計財務報表承擔的責
financial statements (continued) 任 （續）
As part of an audit in accordance with HKSAs, we exercise 在根據香港審計準則進行審計的過程中，我
professional judgement and maintain professional scepticism 們運用了專業判斷，保持了專業懷疑態度。
throughout the audit. We also: 我們亦：

• Identify and assess the risks of material misstatement of • 識別和評估由於欺詐或錯誤而導致財務
the financial statements, whether due to fraud or error, 報表存在重大錯誤陳述的風險，設計及
design and perform audit procedures responsive to those 執行審計程序以應對這些風險，以及獲
risks, and obtain audit evidence that is sufficient and 取充足和適當的審計憑證，作為我們意
appropriate to provide a basis for our opinion. The risk 見的基礎。由於欺詐可能涉及串謀、偽
of not detecting a material misstatement resulting from 造、蓄意遺漏、虛假陳述，或凌駕於內
fraud is higher than for one resulting from error, as fraud 部控制之上，因此未能發現因欺詐而導
may involve collusion, forgery, intentional omissions, 致的重大錯誤陳述的風險高於未能發現
misrepresentations, or the override of internal control. 因錯誤而導致的重大錯誤陳述的風險。

• Obtain an understanding of internal control relevant to • 了解與審計相關的內部控制，以設計適
the audit in order to design audit procedures that are 當的審計程序，但目的並非對房屋協會
appropriate in the circumstances, but not for the purpose of 內部控制的有效性發表意見。
expressing an opinion on the effectiveness of the Housing
Society’s internal control.

• Evaluate the appropriateness of accounting policies used • 評價監事會及執行委員會委員所採用會
and the reasonableness of accounting estimates and 計政策的恰當性及作出會計估計和相關
related disclosures made by the Supervisory Board and 披露的合理性。
Executive Committee members.

• Conclude on the appropriateness of the Supervisory • 對監事會及執行委員會委員採用持續經
Board and Executive Committee members’ use of the 營會計基礎的恰當性作出結論。根據所
going concern basis of accounting and, based on the audit 獲取的審計憑證，確定是否存在與事項
evidence obtained, whether a material uncertainty exists 或情況有關的重大不確定性，從而可能
related to events or conditions that may cast significant 導致對房屋協會的持續經營能力產生重
doubt on the Housing Society’s ability to continue as a going 大疑慮。如果我們認為存在重大不確定
concern. If we conclude that a material uncertainty exists, 性，則有必要在核數師報告中提請使用
we are required to draw attention in our auditor’s report 者注意財務報表中的相關披露。假若有
to the related disclosures in the financial statements or, if 關的披露不足，則我們應當發表非無保
such disclosures are inadequate, to modify our opinion. Our 留意見。我們的結論是基於核數師報告
conclusions are based on the audit evidence obtained up 日止所取得的審計憑證。然而，未來事
to the date of our auditor’s report. However, future events 項或情況可能導致房屋協會不能持續經
or conditions may cause the Housing Society to cease to 營。
continue as a going concern.

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