Page 76 - EdUHK Annual Report 2016-2017

Independent Auditor’s Report to the Council of
The Education University of Hong Kong (Continued) (Incorporated in Hong Kong under The Education University of Hong Kong Ordinance)
In connection with our audit of the consolidated nancial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated nancial 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 for the consolidated nancial statements
The Council of the University is responsible for the preparation of
the consolidated nancial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and for such internal control as the Council determines is necessary to enable the preparation of consolidated nancial statements that are free from material misstatement, whether due to fraud or error.
In preparing the consolidated nancial statements, the Council 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 intends to cease operations, or has no realistic alternative but to do so.
The Council is assisted by the Audit Committee in discharging its responsibilities for overseeing the Group’s nancial reporting process.
Auditor’s responsibilities for the audit of the consolidated nancial statements
Our objectives are to obtain reasonable assurance about whether the consolidated nancial 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. This report is made solely to you, as a body, in accordance with Section 15 of The Education University of Hong Kong Ordinance, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.
致香港教育大學校董會(續) (根據《香港教育大學條例》於香港註冊成立)
結合我們對綜合財務報表的審計，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綜合財務報 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。
校董會就綜合財務報表須承擔的責任
校董會須負責根據香港會計師公會頒布的香港財務報 告準則編制綜合財務報表，以令綜合財務報表作出真實 而公平的反映及落實其認為編制綜合財務報表所必要 的內部控制，以使綜合財務報表不存在由於欺詐或錯誤 而導致的重大錯誤陳述。
在擬備綜合財務報表時，校董會負責評估貴集團持續 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，除非校董會有意將 貴集團停止經營，或別無其他實際的替代方案。
審計委員會協助校董會履行監督貴集團的財務報告過 程的責任。
核數師就審計綜合財務報表承擔的責任
我們的目標，是對綜合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。我們是按照《香港教育大 學條例》第15條的規定，僅向整體校董會報告。除此以 外，我們的報告不可用作其他用途。我們概不就本報告 的內容，對任何其他人士負責或承擔法律責任。
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