58
其他資訊存在重大錯誤陳述,我們需要報告該事實。在這方面,我們沒有任何報告。
董事及治理層就財務報表須承擔的責任
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》擬備財務報表,以令財務報表作出真實而公平的反映,及落實其認為編製財務報表必要的內部控制,以使財務報表不存在由於欺詐或錯誤而導致的重大錯誤陳述。
在擬備財務報表時,董事負責評估貴公司持續經營的能力,並在適用情況下披露與持續經營有關的事項,以及使用持續經營為會計基礎,除非董事有意將貴公司清盤或停止經營,或別無其他實際的替代方案。
治理層須負責監督貴公司的財務報告過程。
核數師就審計財務報表承擔的責任
我們的目標,是對財務報表整體是否不存在由於欺詐或錯誤而導致的重大錯誤陳述取得合理保證,並出具包括我們意見的核數師報告。我們按照香港《公司條例》,僅向全體成員(作為一個整體)報告,除此之外本報告別無其他目的。我們不會就本報告的內容向任何其他人士負上或承擔任何責任。合理保證是高水平的保證,但不能保證按照《香港審計準則》進行的審計,在某一重大錯誤陳述存在時總能發現。錯誤陳述可以由欺詐或錯誤引起,如果合理預期它們單獨或滙總起來可能影響財務報表使用者依賴財務報表所作出的經濟決定,則有關的錯誤陳述可被視作重大。
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 financial statements
The directors are responsible for the preparation of the financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the Hong Kong Companies Ordinance, and for such internal control as the directors determine are necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company'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 company or to cease operations, or have no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the company's financial reporting process.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the 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. This report is made solely to you, as a body, in accordance with Hong Kong Companies Ordinance, and for no other purposes. 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 financial statements.
獨立核數師報告書
致香港教育城有限公司各成員
(於香港註冊成立的有限公司)
(續)
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OFHONG KONG EDUCATION CITY LIMITED 香 港 教 育 城 有 限 公 司(INCORPORATED IN HONG KONG WITH LIMITED LIABILITY)(CONTINUED)