3 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 RESPONSIBILITIES OF MANAGEMENT OF THE COUNCIL FOR THE CONSOLIDATED FINANCIAL STATEMENTS (continued) In preparing the consolidated financial statements, management of the Council are responsible for assessing the Group’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 management of the Council either intend to liquidate the Group or to cease operations or have no realistic alternative but to do so. The Audit Committee assists the Council members in overseeing the Group’s financial reporting process. 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. Our report is made solely to you, as a body, in accordance with section 18 of the Hong Kong Productivity Council Ordinance, 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 judgement and maintain professional scepticism 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 management of the Council. 生產力局管理層就綜合財務報表須承擔的責 任（續） 在擬備綜合財務報表時，生產力局管理層負責評估 貴 集團的持續經營的能力，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 非生產力局管理層有意將 貴集團清盤或停止經營，或 者別無其他實際的替代方案。 審計委員會協助生產力局成員履行監督 貴集團財務報 告過程的職責。 核數師就審計綜合財務報表承擔的責任 我們的目標，是對綜合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獲取合理保證，並 出具包括我們意見的核數師報告。本報告是根據《香港 生產力促進局條例》第18條僅向全體成員報告。除此 以外，本報告不可用作其他用途。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綜 合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。 在根據《香港審計準則》進行審計的過程中，我們運用 了專業判斷，保持了專業懷疑態度。我們亦： • 識別和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，設計及執行審計程序 以應對這些風險，以及獲取充足和適當的審計憑 證，作為我們意見的基礎。由於欺詐可能涉及串 謀、偽造、蓄意遺漏、虛假陳述，或淩駕於內部 控制之上，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。 • 瞭解與審計相關的內部控制，以設計適當的審計 程序，但目的並非對 貴集團內部控制的有效性 發表意見。 • 評價生產力局管理層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。
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