Page 104 - TIA_AR 2023_eBook_tmp

財務報表 FINANCIAL STATEMENTS

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

(CONTINUED)

核數師就審計財務報表承擔的責任 Auditor’s Responsibilities for the Audit of the
Financial Statements

我們的目標，是對財務報表整體是否不 Our objectives are to obtain reasonable assurance about
存在由於欺詐或錯誤而導致的重大錯誤 whether the financial statements as a whole are free from material
陳述取得合理保證，並發布包括我們意 misstatement, whether due to fraud or error, and to issue an
見的核數師報告。我們是按照《旅遊業 auditor’s report that includes our opinion. This report is made
條例》附表9第6部的規定，僅向旅監 solely to you, as a body, in accordance with Part 6 of Schedule
局作為一個整體報告，除此以外本報告 9 to the Travel Industry Ordinance, and for no other purpose.
別無其他目的。我們概不就本報告的內 We do not assume responsibility towards or accept liability to
容，對任何其他人士負上或承擔任何責 any other person for the contents of this report. Reasonable
任。合理保證是高水平的保證，但不 assurance is a high level of assurance, but is not a guarantee
能保證按照《香港審計準則》進行的審 that an audit conducted in accordance with HKSAs will always
計，在某一重大錯誤陳述存在時總能發 detect a material misstatement when it exists. Misstatements
現。錯誤陳述可以由欺詐或錯誤引起， can arise from fraud or error and are considered material if,
如果合理預期它們單獨或滙總起來可能 individually or in the aggregate, they could reasonably be
影響財務報表使用者依賴財務報表所作 expected to influence the economic decisions of users taken
出的經濟決定，則有關的錯誤陳述可被 on the basis of these financial statements.
視作重大。

在根據《香港審計準則》進行審計的過 As part of an audit in accordance with HKSAs, we exercise
程中，我們運用了專業判斷，保持了專 professional judgment and maintain professional skepticism
業懷疑態度。我們亦： throughout the audit. We also:

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

- 了解與審計相關的內部控制，以設計 - Obtain an understanding of internal control relevant to the
適當的審計程序，但目的並非對旅監 audit in order to design audit procedures that are appropriate
局內部控制的有效性發表意見。 in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the Authority’s internal
control.
102 旅遊業監管局 年報 2023-24