Page 56 - Hospital Authority Annual Report 2019-2020

INDEPENDENT AUDITOR’S REPORT 獨立核數師報告

To The Members of the Hospital Authority 致醫院管理局成員 （續）
(Continued)

Auditor’s Responsibilities for the Audit of the Consolidated 核數師就審計綜合財務報表承擔的責任
Financial Statements

Our objectives are to obtain reasonable assurance about whether the 我們的目標，是對綜合財務報表整體是否不存在
consolidated financial statements as a whole are free from material 由於欺詐或錯誤而導致的重大錯誤陳述取得合理
misstatement, whether due to fraud or error, and to issue an auditor’s 保證，並出具包括我們意見的核數師報告。我們僅
report that includes our opinion. We report our opinion solely to you, 按照《醫院管理局條例》第10條向閣下（作為整體）
as a body, in accordance with Section 10 of the Hospital Authority 報告我們的意見，除此之外本報告別無其他目的。
Ordinance and for no other purpose. We do not assume responsibility 我們不會就本報告的內容向任何其他人士負上或
towards or accept liability to any other person for the contents of this 承擔任何責任。合理保證是高水平的保證，但不
report. Reasonable assurance is a high level of assurance, but is not a 能保證按照《香港審計準則》進行的審計，在某一
guarantee that an audit conducted in accordance with HKSAs will always 重大錯誤陳述存在時總能發現。錯誤陳述可以由
detect a material misstatement when it exists. Misstatements can arise 欺詐或錯誤引起，如果合理預期它們單獨或滙總
from fraud or error and are considered material if, individually or in the 起來可能影響綜合財務報表使用者依賴綜合財務
aggregate, they could reasonably be expected to influence the economic 報表所作出的經濟決定，則有關的錯誤陳述可被
decisions of users taken on the basis of these consolidated financial 視作重大。
statements.

As part of an audit in accordance with HKSAs, we exercise professional 在根據《香港審計準則》進行審計的過程中，我們
judgement and maintain professional scepticism throughout the audit. 運用了專業判斷，保持了專業懷疑態度。我們亦：
We also:

• Identify and assess the risks of material misstatement of the • 識別和評估由於欺詐或錯誤而導致綜合財務報
consolidated financial statements, whether due to fraud or error, 表存在重大錯誤陳述的風險、設計及執行審計
design and perform audit procedures responsive to those risks, 程序以應對這些風險，以及獲取充足和適當的
and obtain audit evidence that is sufficient and appropriate to 審計憑證，作為我們意見的基礎。由於欺詐可
provide a basis for our opinion. The risk of not detecting a material 能涉及串謀、偽造、蓄意遺漏、虛假陳述，或
misstatement resulting from fraud is higher than for one resulting 凌駕於內部控制之上，因此未能發現因欺詐而
from error, as fraud may involve collusion, forgery, intentional 導致的重大錯誤陳述的風險高於未能發現因錯
omissions, misrepresentations, or the override of internal control. 誤而導致的重大錯誤陳述的風險。

• Obtain an understanding of internal control relevant to the audit • 了解與審計相關的內部控制，以設計適當的審
in order to design audit procedures that are appropriate in the 計程序，但目的並非對貴集團內部控制的有效
circumstances, but not for the purpose of expressing an opinion on 性發表意見。
the effectiveness of the Group’s internal control.

• Evaluate the appropriateness of accounting policies used and the • 評價醫管局所採用會計政策的恰當性及作出會
reasonableness of accounting estimates and related disclosures 計估計和相關披露的合理性。
made by HA.

54 Hospital Authority Annual Report 醫院管理局年報 2019-2020