Page 108 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18

ዹͭࣨᅰࢪజѓ

Independent Auditor’s Report

ࣨᅰࢪఱᄲࠇৌਕజڌ඲וዄٙ Auditor’s Responsibilities for the
ப΂ Audit of the Financial Statements

Ңࡁٙͦᅺ݊࿁ৌਕజڌ዆᜗݊щʔπί͟׵ಜൟ Our objectives are to obtain reasonable assurance about whether
א፹ႬϾኬߧٙࠠɽ፹Ⴌ௓ࠑ՟੻ΥଣڭᗇdԨ̈ the financial statements as a whole are free from material
Ոܼ̍ҢࡁจԈٙࣨᅰࢪజѓfҢࡁ࣬ኽήପ˾ଣ misstatement, whether due to fraud or error, and to issue an
ૢԷ‘ୋ12ૢසΣЪމɓ࢕ዚ࿴္ٙ၍҅̈Ոࣨᅰ auditor’s report that includes our opinion solely to you, as a body,
ࢪజѓdৰϤʘ̮ࣨᅰࢪజѓйೌՉ˼ͦٙfҢࡁ in accordance with section 12 of the Estate Agents Ordinance, and
ʔึఱ͉జѓٙʫ࢙Σ΂ОՉ˼ɛɻࠋɪ΂Оப΂ for no other purpose. We do not assume responsibility towards or
אוዄ΂Оجܛப΂fΥଣڭᗇ݊৷˥๟ٙڭᗇd accept liability to any other person for the contents of this report.
Шܲ๫࠰ಥᄲࠇ๟ۆ‘ආБٙᄲࠇԨʔڭᗇᐼঐ೯ Reasonable assurance is a high level of assurance, but is not a
ତהπίٙࠠɽ፹Ⴌ௓ࠑf፹Ⴌ௓ࠑ̙͟ಜൟא፹ guarantee that an audit conducted in accordance with HKSAs will
Ⴌˏৎdν؈ܲΥଣཫಂ༈ഃ፹Ⴌ௓ࠑאึࡈйא always detect a material misstatement when it exists. Misstatements
ᐼ᜗ᅂᚤৌਕజڌԴ͜٫࠿፠ϤഃৌਕజڌהЪٙ can arise from fraud or error and are considered material if,
຾᏶Ӕഄdۆ஗ൖЪࠠɽ፹Ⴌ௓ࠑf 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.

ί࣬ኽ࠰ಥᄲࠇ๟ۆ‘ආБᄲࠇٙཀ೻ʕdҢࡁ༶ As part of an audit in accordance with HKSAs, we exercise
͜ਖ਼ุкᓙԨڭܵਖ਼ุᕿဲ࿒ܓfҢࡁ͵j professional judgment and maintain professional skepticism
throughout the audit. We also:

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ࠠɽ፹Ⴌ௓ࠑٙࠬᎈdணࠇʿੂБᄲࠇ೻ҏ˸ financial statements, whether due to fraud or error, design
Ꮠ࿁Ϥഃࠬᎈd˸ʿᐏ՟̂ԑʿቇ຅ٙᄲࠇኯ and perform audit procedures responsive to those risks, and
ᗇdЪމҢࡁจԈٙਿᓾf͟׵ಜൟ̙ঐऒʿ obtain audit evidence that is sufficient and appropriate to
Еፑe৽ிeႅจ፲ဍḛྼ௓ࠑdאࡗቷ׵ provide a basis for our opinion. The risk of not detecting a
ʫ௅္છʘɪdΪϤd͊ঐ೯ତΪಜൟኬߧ̈ material misstatement resulting from fraud is higher than for
ତࠠɽ፹Ⴌ௓ࠑٙࠬᎈd৷׵͊ঐ೯ତΪ፹Ⴌ one resulting from error, as fraud may involve collusion,
ኬߧ̈ତࠠɽ፹Ⴌ௓ࠑٙࠬᎈf forgery, intentional omissions, misrepresentations, or the
override of internal control.

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ࠇ೻ҏdШͦٙԨڢ࿁္၍҅ʫ௅္છٙϞࣖ audit in order to design audit procedures that are appropriate
׌೯ڌจԈf in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of Estate Agents Authority’s
internal control.

106 &45"5& "(&/54 "65)03*5: t Annual Report 2017/18