The University of Hong Kong 香港大學 7 Independent Auditor’s Report to the Council of The University of Hong Kong 獨立核數師報告 致香港大學校務委員會 OTHER INFORMATION The Council of the University is responsible for the other information. The other information comprises the information included in the Treasurer’s Report, but does not include the consolidated financial statements and our auditor’s report thereon. Our opinion on the consolidated financial 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 consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated 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 COUNCIL AND THE AUDIT COMMITTEE OF THE UNIVERSITY FOR THE CONSOLIDATED FINANCIAL STATEMENTS The Council of the University is responsible for the preparation of the consolidated financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA, and for such internal control as the Council of the University determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, the Council of the University is responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Council of the University either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so. The Audit Committee of the University is responsible for overseeing the Group’s financial reporting process. 其他信息 大學校務委員會須對其他信息負責。其他信息包括司 庫報告書內的信息，但不包括合併財務報表及我們的 核數師報告。 我們對合併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。 結合我們對合併財務報表的審計，我們的責任是閱讀 其他信息，在此過程中，考慮其他信息是否與合併財 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，如果我們認為其他信息存在 重大錯誤陳述，我們需要報告該事實。在這方面，我 們沒有任何報告。 大學校務委員會及大學審核委員會就合併 財務報表須承擔的責任 大學校務委員會須負責根據香港會計師公會頒布的《香 港財務報告準則》擬備真實而中肯的合併財務報表，並 對其認為為使合併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。 在擬備合併財務報表時，大學校務委員會負責評估機 構持續經營的能力，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，除非大 學校務委員會有意將機構清盤或停止經營，或別無其 他實際的替代方案。 大學審核委員會須負責監督機構的財務報告過程。
RkJQdWJsaXNoZXIy MTY0MDYx