2023 Financial Report 二零二三財務報告 8 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 AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance about whether the consolidated 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. We report our opinion solely to you, as a body, in accordance with the Statutes of the University, and for no other purpose. We do not assume responsibility towards or accept liability 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 with HKSAs will 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 consolidated financial statements. As part of an audit in accordance with HKSAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the consolidated 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 collusion, 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 Group’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Council of the University. 核數師就審計合併財務報表承擔的責任 我們的目標，是對合併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 出具包括我們意見的核數師報告。我們僅按照香港大 學之規程向大學校務委員會（作為整體）報告我們的意 見，除此之外本報告別無其他目的。我們不會就本報 告的內容向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 它們單獨或滙總起來可能影響合併財務報表使用者依 賴合併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合併財務報表 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，但目的並非對機構內部控制的有效性發表 意見。 • 評價大學校務委員會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。
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