FDRC 2018 Annual Report

Financial Dispute Resolution Centre 金融糾紛調解中心 36 Independent Auditor’s Report 獨立核數師報告書 to the members of Financial Dispute Resolution Centre (Incorporated in Hong Kong and limited by guarantee) 致金融糾紛調解中心成員（以擔保有限公司形式於香港註冊成立的有限公司） OPINION We have audited the financial statements of Financial Dispute Resolution Centre (the “Company”) set out on pages 40 to 68, which comprise the statement of financial position as at 31 December 2018, the statement of comprehensive income, the statement of changes in equity and the cash flow statement for the year then ended and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the financial statements give a true and fair view of the financial position of the Company as at 31 December 2018 and of its financial performance and its cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and have been properly prepared in compliance with the Hong Kong Companies Ordinance. BASIS FOR OPINION We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the HKICPA’s Code of Ethics for Professional Accountants (the “Code”) and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. INFORMATION OTHER THAN THE FINANCIAL STATEMENTS AND AUDITOR’S REPORT THEREON The directors are responsible for the other information. The other information comprises all the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. 意見 本核數師（ 以下簡稱「 我們 」）已審核刊於第 40 至第 68 頁金融糾紛調解中心（「　貴公司 」）的 財務報表，此財務報表包括於 2018 年 12 月 31 日 的財務狀況表與截至該日止年度的全面收益表、 權益變動表和現金流量表，以及主要會計政策概 要。 我們認為，該等財務報表已根據香港會計師公會 頒佈的《 香港財務報告準則 》真實而公允地反 映　貴公司於 2018 年 12 月 31 日的財務狀況， 及　貴公司截至該日止年度的財務業績和現金流 量，並已按照香港《 公司條例 》妥為編製。 核數師意見的基礎 我們已根據香港會計師公會頒佈的《 香港審計準 則 》進行審核。我們根據該等準則應負的責任詳 見本報告書「 核數師就財務報表審計須承擔的責 任 」一節。根據香港會計師公會頒佈的《 專業會 計師道德守則 》（「 道德守則 」），我們保持對　貴 公司的獨立性，並已符合道德守則規定的其他道 德要求。我們相信，我們所獲得的審核憑證是充 足和適當地為我們的審核意見提供基礎。 財務報表及核數師報告外的其他資訊 董事須對其他資訊負責。其他資訊是指年報中除 財務報表及核數師報告外的所有資訊。 我們對財務報表發表的意見並不涵蓋其他資訊， 因此我們不會就該等資訊發表任何形式的保證結 論。 在財務報表審計過程中，我們的責任是審閱其他 資訊，以考慮該等資訊是否與財務報表或我們在 審計過程中獲得的資訊存在重大不符，或是否存 在重大錯誤陳述。