2023年香港中華游樂會年報

112 週年年報 22 財務報表及其核數師報告以外的信息 INFORMATION OTHER THAN THE FINANCIAL STATEMENTS AND AUDITOR’S REPORT THEREON 值理會須對其他信息承擔責任。其他信息包括值理會報告，但不包括財務報表及我們就此發出的核數師 報告。 我們對財務報表作出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。 就審計財務報表而言，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。基於我們所執行的工作， 如果我們認為其他信息存在重大錯誤陳述，我們需要如實報告該事實。在這方面，我們沒有任何報告。 The Committee is responsible for the other information. The other information comprises the information included in the report of the Committee, but does not include the financial statements and our auditor's report thereon. Our opinion on the 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 financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the 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. 值理會就財務報表須承擔的責任 RESPONSIBILITIES OF THE COMMITTEE AND THOSE CHARGED WITH GOVERNANCE FOR THE FINANCIAL STATEMENTS 值理會須負責根據香港會計師公會頒布的《香港財務報告準則》及香港《公司條例》擬備真實而中肯的 財務報表，並對其認為為使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要的內部 控制負責。 在擬備財務報表時，值理會負責評估貴會持續經營的能力，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，除非值理會有意將貴會清盤或停止營運，或別無其他實際的替代 方案。 值理會須負責監督貴會的財務報告過程。 The Committee is responsible for the preparation of the financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the Hong Kong Companies Ordinance, and for such internal control as the Committee determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Committee is responsible for assessing the Club'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 Committee either intends to liquidate the Club or to cease operations, or has no realistic alternative but to do so. The Committee is responsible for overseeing the Club's financial reporting process.