Page 5 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25

綜合財務報表及其核數師報告以外的信息（續）
基於我們已執行之工作，如果我們認為其他信息存在重
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。
生產力局管理層就綜合財務報表須承擔的責任
生產力局管理層須根據香港會計師公會頒佈的《香港財
務報告準則》和《香港生產力促進局條例》擬備真實而
中肯的綜合財務報表，並落實其認為擬備財務報表所必
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：
獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 03
INFORMATION OTHER THAN THE CONSOLIDATED
FINANCIAL STATEMENTS AND AUDITOR’S REPORT
THEREON (Continued)
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 MANAGEMENT OF THE COUNCIL
FOR THE CONSOLIDATED FINANCIAL STATEMENTS
Management of the Council are responsible for the preparation of
the consolidated financial statements that give a true and fair view
in accordance with HKFRS Accounting Standards issued by the
HKICPA and the Hong Kong Productivity Council Ordinance, and for
such internal control as management of the Council determine is
necessary to enable the preparation of consolidated financial
statements that are free from material misstatement, whether due
to fraud or error.
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 discharging
their responsibilities for 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: