物業管理業監管局周年報告2023-24

106 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 Auditor’s Responsibilities for the Audit of the Financial Statements (continued) – Conclude on the appropriateness of the PMSA’s 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 PMSA’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 repor t to the re l ated d i sc l osures i n the f i nanc i a l 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 PMSA to cease to continue as a going concern. – Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with the PMSA regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. F. S. Li & Co. Certified Public Accountants Hong Kong, 25 th July 2024 核數師就審計財務報表承擔的責任 （續） － 對監管局採用持續經營會計基礎的 恰當性作出結論。根據所獲取的審 計憑證，確定是否存在與事項或情 況有關的重大不確定性，從而可能 導致對監管局的持續經營能力產生 重大疑慮。如果我們認為存在重大 不確定性，則有必要在核數師報告 中提請使用者注意財務報表中的相 關披露。假若有關的披露不足，則 我們應當發表非無保留意見。我們 的結論是基於核數師報告日止所取 得的審計憑證。然而，未來事項或 情況可能導致監管局不能持續經營。 － 評價財務報表的整體列報方式、結 構和內容，包括披露，以及財務報 表是否中肯反映交易和事項。 除其他事項外，我們與監管局溝通了計劃 的審計範圍、時間安排、重大審計發現 等，包括我們在審計中識別出內部控制的 任何重大缺陷。 李褔樹會計師事務所 執業會計師 香港， 2024 年 7 月 25 日