4 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 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (continued) • Conclude on the appropriateness of the Council’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with the Audit Committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. BDO Limited Certified Public Accountants Yu Tsui Fong Practising Certificate Number P05440 Hong Kong, 20 July 2023 核數師就審計綜合財務報表承擔的責任（續） • 對生產力局管理層採用持續經營會計基礎的恰當 性作出結論。根據所獲取的審計憑證，確定是否 存在與事項或情況有關的重大不確定性，從而 可能導致對 貴集團的持續經營能力產生重大疑 慮。如果我們認為存在重大不確定性，則有必要 在核數師報告中提請使用者注意綜合財務報表中 的相關披露。假若有關的披露不足，則我們應當 發表非無保留意見。我們的結論是基於核數師報 告日止所取得的審計憑證。然而，未來事項或情 況可能導致 貴集團不能持續經營。 • 評價綜合財務報表的整體列報方式、結構和內 容，包括披露，以及綜合財務報表是否中肯反映 相關交易和事項。 • 就 貴集團內實體或業務活動的財務信息獲取充 足、適當的審計憑證，以便對綜合財務報表發表 意見。我們負責集團審計的方向、監督和執行。 我們為審計意見承擔全部責任。 除其他事項外，我們與審計委員會溝通了計劃的審計 範圍、時間安排、重大審計發現等，包括我們在審計 中識別出內部控制的任何重大缺陷。 香港立信德豪會計師事務所有限公司 執業會計師 余翠芳 執業証書號碼：P05440 香港，2023年7月20日
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