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財務報表 FINANCIAL STATEMENTS

獨立核數師報告（續） INDEPENDENT AUDITOR’S REPORT

(CONTINUED)

其他信息（續） Other Information (continued)

我們對財務報表的意見並不涵蓋其他信 Our opinion on the financial statements does not cover the
息，我們亦不對該等其他信息發表任何 other information and we do not express any form of assurance
形式的鑒證結論。 conclusion thereon.

結合我們對財務報表的審計，我們的責 In connection with our audit of the financial statements, our
任是當以上所指的其他信息提供給我們 responsibility is to read the other information identified above
閱讀時，在此過程中考慮該些其他信息 when it becomes available and, in doing so, consider whether
是否與財務報表或我們在審計過程中所 the other information is materially inconsistent with the financial
了解的情況存在重大抵觸或者似乎存在 statements or our knowledge obtained in the audit or otherwise
重大錯誤陳述的情況。 appears to be materially misstated.

基於我們已執行的工作，倘若我們認為 If, based on the work we have performed, we conclude that
該等其他信息存在重大錯誤陳述，我們 there is a material misstatement of this other information, we
須如實報告。在這方面，我們沒有任何 are required to report that fact. We have nothing to report in
報告。 this regard.

旅監局就財務報表須承擔的責任 Responsibilities of the Authority for the Financial
Statements

旅監局須負責根據香港會計師公會頒布 The Authority is responsible for the preparation of the financial
的《香港財務報告準則》及《旅遊業條 statements that give a true and fair view in accordance with
例》擬備真實而中肯的財務報表，並對 HKFRSs issued by the HKICPA and the Travel Industry
其認為為使財務報表的擬備不存在由於 Ordinance, and for such internal control as the Authority
欺詐或錯誤而導致的重大錯誤陳述所需 determines is necessary to enable the preparation of financial
的內部控制負責。 statements that are free from material misstatement, whether
due to fraud or error.

在擬備財務報表時，旅監局須負責評估 In preparing the financial statements, the Authority is responsible
其持續經營的能力，並在適用情況下披 for assessing its ability to continue as a going concern,
露與持續經營有關的事項，以及使用持 disclosing, as applicable, matters related to going concern
續經營為會計基礎，除非旅監局有意將 and using the going concern basis of accounting unless the
旅監局清盤或停止經營，或別無其他實 Authority either intends to liquidate the Authority or to cease
際的替代方案。 operations, or has no realistic alternative but to do so.

旅監局須負責監督其財務報告過程。 The Authority is responsible for overseeing its financial reporting
process.

TRAVEL INDUSTRY AUTHORITY ANNUAL REPORT 2023-24 101