物業管理業監管局周年報告2023-24

105 Annual Report 2023-24 Property Management Services Authority 財務報告 Financial Report 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 獨立核數師報告 Independent Auditor’s Report 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 Part 6 of Schedule 3 to the Property Management Services Ordinance, and for no other purpose. We do not assume responsibility towards or accept l iabi l i ty 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 wi th HKSAs wi l l 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. As part of an audit in accordance with HKSAs, we exercise professional judgment and maintain professional skepticism 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 col lusion, 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 PMSA’s internal control. – Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the PMSA. 核數師就審計財務報表承擔的責任 我們的目標，是對財務報表整體是否不存 在由於欺詐或錯誤而導致的重大錯誤陳述 取得合理保證，並發布包括我們意見的 核數師報告。我們是按照《物業管理服務 條例》附表 3 第 6 部的規定，僅向監管局報 告，除此以外本報告別無其他目的。我們 概不就本報告的內容，對任何其他人士負 上或承擔任何責任。合理保證是高水平的 保證，但不能保證按照《香港審計準則》 進行的審計，在某一重大錯誤陳述存在時 總能發現。錯誤陳述可以由欺詐或錯誤引 起，如果合理預期它們單獨或匯總起來可 能影響財務報表使用者依賴財務報表所作 出的經濟決定，則有關的錯誤陳述可被視 作重大。 在根據《香港審計準則》進行審計的過程 中，我們運用了專業判斷，保持了專業懷 疑態度。我們亦： － 識別和評估由於欺詐或錯誤而導致 財務報表存在重大錯誤陳述的風 險，設計及執行審計程序以應對這 些風險，以及獲取充足和適當的審 計憑證，作為我們意見的基礎。由 於欺詐可能涉及串謀、偽造、蓄意 遺漏、虛假陳述，或凌駕於內部控 制之上，因此未能發現因欺詐而導 致的重大錯誤陳述的風險高於未能 發現因錯誤而導致的重大錯誤陳述 的風險。 － 了解與審計相關的內部控制，以設 計適當的審計程序，但目的並非對 監管局內部控制的有效性發表意見。 － 評價監管局所採用會計政策的恰當 性及作出會計估計和相關披露的合 理性。