貿易通 2021 年年報

109 二零二一年年報 貿易通電子貿易有限公司 Report of the Auditors (Continued) 核數師報告書（續） 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《公司條例》第 405 條的規定，僅向整體成員 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。 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綜合財務報 表使用者依賴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》進行審核的過程中，我們運 用了專業判斷，保持專業懷疑態度。我們亦： • 識別和評估由於欺詐或錯誤而導致綜合財務 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。 • 瞭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 貴集團內部控制 的有效性發表意見。 • 評價董事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。 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. This report is made solely to you, as a body, in accordance with section 405 of the Hong Kong Companies Ordinance, and for no other purpose. We do not assume responsibilities 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 directors.