Page 6 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25
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核數師就審計綜合財務報表承擔的責任（續）                                AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE
                                                             CONSOLIDATED FINANCIAL STATEMENTS (Continued)
         •  識別和評估由於欺詐或錯誤而導致綜合財務報表存在                          • Identify  and  assess  the  risks  of  material  misstatement  of  the
           重大錯誤陳述的風險，設計及執行審計程序以應對這                            consolidated financial statements, whether due to fraud or error,
           些風險，以及獲取充足和適當的審計憑證，作為我們                            design  and  perform  audit  procedures  responsive  to  those  risks,
                                                              and  obtain  audit  evidence  that  is  sufficient  and  appropriate  to
           意見的基礎。由於欺詐可能涉及串謀、偽造、蓄意遺                            provide a basis for our opinion. The risk of not detecting a material
           漏、虛假陳述，或凌駕於內部控制之上，因此未能發                            misstatement resulting from fraud is higher than for one resulting
           現因欺詐而導致的重大錯誤陳述的風險高於未能發現                            from  error,  as  fraud  may  involve  collusion,  forgery,  intentional
           因錯誤而導致的重大錯誤陳述的風險。                                  omissions, misrepresentations, or the override of internal control.

         •  瞭 解與 審 計 相 關的 內 部 控制 ， 以設 計 適 當的 審計程             • Obtain an understanding of internal control relevant to the audit
           序，但目的並非對          貴集團內部控制的有效性發表                    in  order  to  design  audit  procedures  that  are  appropriate  in  the
           意見。                                                circumstances, but not for the purpose of expressing an opinion on
                                                              the effectiveness of the Group’s internal control.
         •  評價生產力局管理層所採用會計政策的恰當性及作出                          • Evaluate the appropriateness of accounting policies used and the
           會計估計和相關披露的合理性。                                     reasonableness  of  accounting  estimates  and  related  disclosures
                                                              made by the management of the Council.
         •  對生產力局管理層採用持續經營會計基礎的恰當性作                          • Conclude on the appropriateness of the Council’s use of the going
           出結論。根據所獲取的審計憑證，確定是否存在與事                            concern  basis  of  accounting  and,  based  on  the  audit  evidence
           項或情況有關的重大不確定性，從而可能導致對 貴集                           obtained,  whether  a  material  uncertainty  exists  related  to  events
                                                              or conditions that may cast significant doubt on the Group’s ability
           團的持續經營能力產生重大疑慮。如果我們認為存在                            to  continue  as  a  going  concern.  If  we  conclude  that  a  material
           重大不確定性，則有必要在核數師報告中提請使用者                            uncertainty  exists,  we  are  required  to  draw  attention  in  our
           注 意綜 合 財 務 報中 的 相關 披 露 。假 若 有 關的 披 露不              auditor’s  report  to  the  related  disclosures  in  the  consolidated
           足，則我們應當發表非無保留意見。我們的結論是基                            financial  statements  or,  if  such  disclosures  are  inadequate,  to
           於核數師報告日止所取得的審計憑證。然而，未來事                            modify  our  opinion.  Our  conclusions  are  based  on  the  audit
                                                              evidence obtained up to the date of our auditor’s report. However,
           項或情況可能導致 貴集團不能持續經營。                                future  events  or  conditions  may  cause  the  Group  to  cease  to
                                                              continue as a going concern.
         •  評價綜合財務報表的整體列報方式、結構和內容，包                          • Evaluate  the  overall  presentation,  structure  and  content  of  the
           括披露，以及綜合財務報表是否中肯反映相關交易和                            consolidated  financial  statements,  including  the  disclosures,  and
           事項。                                                whether  the  consolidated  financial  statements  represent  the
                                                              underlying transactions and events in a manner that achieves fair
                                                              presentation.
         •  計劃和執行集團審計，以獲取關於 貴集團內實體及業                         • Plan and perform the group audit to obtain sufficient appropriate
           務單位財務信息的充足和適當的審計憑證，作為對 貴                           audit evidence regarding the financial information of the entities
           集 團財 務 報 表 形成 審 計意 見 提 供基 礎 。 我們 負 責指              or  business  units  within  the  Group  as  a  basis  for  forming  an
           導、監督和覆核為集團審計而執行的審計工作。我們                            opinion on the group financial statements. We are responsible for
                                                              the direction, supervision and review of the audit work performed
           為審計意見承擔全部責任。                                       for purposes of the group audit. We remain solely responsible for
                                                              our audit opinion.

         除其他事項外，我們與審計委員會溝通了計劃的審計範                            We communicate with the Audit Committee regarding, among other
         圍、時間安排、重大審計發現等，包括我們在審計中識                            matters, the planned scope and timing of the audit and significant
         別出內部控制的任何重大缺陷。                                      audit  findings,  including  any  significant  deficiencies  in  internal
                                                             control that we identify during our audit.


         我們還向審計委員會提交聲明，說明我們已符合有關獨                            We also provide the Audit Committee with a statement that we have
         立性之相關專業道德要求，並與他們溝通有可能合理地                            complied with relevant ethical requirements regarding independence
         被認為會影響我們獨立性之所有關係和其他事項，以及                            and  communicate  with  them  all  relationships  and  other  matters  that
                                                             may reasonably be thought to bear on our independence, and where
         在適用的情況下，就消除對獨立性產生的威脅所採取的                            applicable, actions taken to eliminate threats or safeguards applied.
         行動或適用的防範措施。
                                                             The  engagement  partner  on  the  audit  resulting  in  this  independent
         出具本獨立核數師報告的審核項目合夥人是林量偉（執                            auditor’s  report  is  Lam  Leong  Wai  (practising  certificate  number:
         業證書編號：P07793）。                                      P07793).



         畢馬威會計師事務所                                           KPMG
                                                             Certified Public Accountants
         執業會計師
         中環遮打道十號                                             8th Floor, Prince’s Building
         太子大廈八樓                                              10 Chater Road
                                                             Central, Hong Kong
         香港
         2025年7月24日                                          24 July 2025







       04    獨立核數師報告及財務報告  INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25
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