FDRC 2018 Annual Report

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） Annual Report 2018 年度報告 37 INFORMATION OTHER THAN THE 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 THE DIRECTORS FOR THE FINANCIAL STATEMENTS The directors are responsible for the preparation of the financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the Hong Kong Companies Ordinance and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the Company’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 the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so. AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS 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. This report is made 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. 財務報表及核數師報告外的其他資訊 （ 續 ） 如果我們根據已執行的工作，認為該等其他資訊 存在重大錯誤陳述，那麼我們就須對此進行報 告。我們在此方面未發現任何問題。 董事就財務報表須承擔的責任 貴公司董事須負責根據香港會計師公會頒佈的 《 香港財務報告準則 》及香港《 公司條例 》編製 真實而公允的財務報表，並負責董事認為編製財 務報表所必需的有關內部監控，以確保有關財務 報表不存在由於欺詐或錯誤而導致的重大錯誤陳 述。 在編製財務報表時，董事須負責評估　貴公司持 續經營的能力；在合適的情況下披露與持續經營 有關的事項；以及使用持續經營編製基礎，董事 有意或必須對　貴公司進行清算或停止營運的情 況除外。 核數師就審計財務報表承擔的責任 我們執行審計的目的是就整體財務報表是否不存 在由於欺詐或錯誤而導致的重大錯誤陳述而獲取 合理保證，並出具核數師報告書以陳述我們的意 見。我們是按照香港《 公司條例 》第 405 條的規 定，僅向整體股東報告。除此以外，我們的報告 書不可用作其他任何用途。我們概不就本報告書 的內容，對任何其他人士負責或承擔法律責任。 合理保證雖是高等級的保證，但按照《 香港會計 準則 》執行的審計並不一定就能檢測到重大錯誤 陳述（ 若有 ）。錯誤陳述可源於舞弊或錯誤，在 可被合理預期會單獨或合併地影響使用者根據該 等財務報表所作的經濟決定時，會被視為重大錯 誤陳述。