物業管理業監管局周年報告2023-24

104 物業管理業監管局 2023-24 周年報告 行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 獨立核數師報告 Independent Auditor’s Report Other Information The PMSA is responsible for the other information. The other information comprises the information included in the annual report, but does not include the financial statements and our auditor’s report thereon. Our opinion on the f inancial 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 f inancial statements, our responsibility is to read the other information identified above when it becomes available 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. 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 PMSA for the Financial Statements The PMSA is 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 Property Management Services Ordinance, and for such internal control as the PMSA determines 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 PMSA is responsible for assessing its abi l ity to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the PMSA either intends to liquidate the PMSA or to cease operations, or has no realistic alternative but to do so. The PMSA is responsible for overseeing its financial reporting process. 其他信息 監管局須對其他信息負責。其他信息包括 年報內的所有信息，但不包括財務報表及 我們的核數師報告。 我們對財務報表的意見並不涵蓋其他信 息，我們亦不對該等其他信息發表任何形 式的鑒證結論。 結合我們對財務報表的審計，我們的責任 是當以上所指的其他信息提供給我們閱讀 時，在此過程中考慮該些其他信息是否與 財務報表或我們在審計過程中所了解的情 況存在重大抵觸或者似乎存在重大錯誤陳 述的情況。 基於我們已執行的工作，倘若我們認為該 等其他信息存在重大錯誤陳述，我們須如 實報告。在這方面，我們沒有任何報告。 監管局就財務報表須承擔的責任 監管局須負責根據香港會計師公會頒布的 《香港財務報告準則》及《物業管理服務條 例》擬備真實而中肯的財務報表，並對其 認為為使財務報表的擬備不存在由於欺詐 或錯誤而導致的重大錯誤陳述所需的內部 控制負責。 在擬備財務報表時，監管局須負責評估其 持續經營的能力，並在適用情況下披露與 持續經營有關的事項，以及使用持續經營 為會計基礎，除非監管局有意將監管局清 盤或停止經營，或別無其他實際的替代方 案。 監管局須負責監督其財務報告過程。