Page 70 - Annual Report

電話 Main +852 2894 6888
INDEPENDENT AUDITOR’S REPORT TO THE COUNCIL OF 電話 Main +852 2894 6888
傳真 Fax +852 2895 3752
INDEPENDENT AUDITOR’S REPORT TO THE COUNCIL OF
www.crowe.hk
HONG KONG ACADEMY OF MEDICINE 傳真 Fax +852 2895 3752
www.crowe.hk
院
學
專
醫
香港醫學專科學院
香 港 HONG KONG ACADEMY OF MEDICINE
學
科
學
港
醫
香
學
院
專
科
香港醫學專科學院
(Established in Hong Kong)
(Established in Hong Kong)
(Continued)
(Continued)
Auditor’s responsibilities for the audit of the consolidated financial statements (Continue
Auditor’s responsibilities for the audit of the consolidated financial statements (Continued)d)
Conclude on the appropriateness of the council members’ use of the going concern basis of
⚫ ⚫ Conclude on the appropriateness of the council members’ use of the going concern basis of
accounting and, based on the audit evidence obtained, whether a material uncertainty exists related
accounting and, based on the audit evidence obtained, whether a material uncertainty exists related
to events or conditions that may cast significant doubt on the Group’s ability to continue as a going
to events or conditions that may cast significant doubt on the Group’s ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in our
concern. If we conclude that a material uncertainty exists, we are required to draw attention in our
auditor’s report to the related disclosures in the consolidated financial statements or, if such
auditor’s report to the related disclosures in the consolidated financial statements or, if such
disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence
disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence
obtained up to the date of our auditor’s report. However, future events or conditions may cause the
obtained up to the date of our auditor’s report. However, future events or conditions may cause the
Group to cease to continue as a going concern.
Group to cease to continue as a going concern.
⚫ Evaluate the overall presentation, structure and content of the consolidated financial statements,
⚫ Evaluate the overall presentation, structure and content of the consolidated financial statements,
including the disclosures, and whether the consolidated financial statements represent the
including the disclosures, and whether the consolidated financial statements represent the
underlying transactions and events in a manner that achieves fair presentation.
underlying transactions and events in a manner that achieves fair presentation.
⚫ Obtain sufficient appropriate audit evidence regarding the financial information of the entities or
business activities within the Group to express an opinion on the consolidated financial statements.
⚫ Obtain sufficient appropriate audit evidence regarding the financial information of the entities or
We are responsible for the direction, supervision and performance of the group audit. We remain
business activities within the Group to express an opinion on the consolidated financial statements.
solely responsible for our audit opinion.
We are responsible for the direction, supervision and performance of the group audit. We remain
solely responsible for our audit opinion.
We communicate with the council members regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in internal control
We communicate with the council members regarding, among other matters, the planned scope and
that we identify during our audit.
timing of the audit and significant audit findings, including any significant deficiencies in internal control
that we identify during our audit.
Crowe (HK) CPA Limited
Certified Public Accountants
Crowe (HK) CPA Limited
Hong Kong, 20 July 2023
Certified Public Accountants
Hong Kong, 20 July 2023
Poon Cheuk Ngai
Practising Certificate Number P06711
Poon Cheuk Ngai
Practising Certificate Number P06711
HCH1010-2022
HCH1010-2022
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68 HKAM Annual Report 2023