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） Financial Dispute Resolution Centre 金融糾紛調解中心 38 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS (continued) 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 Company’s internal control. – Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. – 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 Company’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 Company to cease to continue as a going concern. 核數師就審計財務報表承擔的責任 （ 續 ） 按照《 香港會計準則 》的規定，我們在審計過 程中行使專業判斷並保持專業懷疑態度。我們同 時： － 識別及評估源於舞弊或錯誤的財務報表重 大錯誤陳述風險，針對這些風險設計並執 行適當的審計程式，並獲取可充足和適當 地為我們的審計意見提供基礎的審計憑 證。源於舞弊的重大錯誤陳述不能被檢測 的風險大於源於錯誤的重大錯誤陳述不能 被檢測的風險，因舞弊往往涉及共謀、偽 造、有意遺漏、錯報或違反內部控制。 － 了解與審計有關的內部控制，以設計適當 的審計程式，但並非為對公司的內部控制 的效能發表意見。 － 評價董事所採用的會計政策的合適性及所 作出的會計估計和相關披露的合理性。 － 評價董事使用持續經營基礎的合理性，並 根據所獲得的審計憑證，確定在可能對公 司持續經營能力產生重大影響的事件或情 況有關方面是否存在重大不確定因素。如 果我們確定重大不確定因素存在，我們須 在核數師報告中強調財務報表的相關披 露，並在披露不充分時修訂我們的審計意 見。我們的結論基於我們在截至核數師報 告日止獲得的審計憑證。隨後發生的事件 或具體情況可能會使公司喪失持續經營的 能力。