HKU ANNUAL REPORT 2017-18

HKU FOUNDATION ANNUAL REPORT 2017/18 75 74 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 核數師就審計財務報表承擔的責任 我們的目標，是對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取得合理保證，並出具 包括我們意見的核數師報告。我們僅按照香港《公司 條例》第 405 條僅向閣下 ( 作為整體 ) 報告我們的意見， 除此之外本報告別無其他目的。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，或凌駕於內部控制 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。 • 了解與審計相關的內部控制，以設計適當的審計 程序，但目的並非對貴基金內部控制的有效性發 表意見。 • 評價董事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。 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENT Our objectives are to obtain reasonable assurance about whether the 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. We report our opinion solely to you, as a body, in accordance with Section 405 of the Hong Kong Companies 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 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 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 Foundation’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. • 對董事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 貴基金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基 金不能持續經營。 • 評價財務報表的整體列報方式、結構和內容，包 括披露，以及財務報表是否中肯反映交易和事 項。 除其他事項外，我們與董事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。 羅兵咸永道會計師事務所 執業會計師 香港，二零一八年一月十六日 • Conclude on the appropriateness of the directors’ 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 Foundation’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 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 Foundation to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with the directors 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. PricewaterhouseCoopers Certified Public Accountants Hong Kong, 16 January 2018