Page 128 - Demo

- 3 -- 3 -%u5be9 %u8a08 %u5e2b %u5c31 %u8ca1 %u52d9 %u5831 %u8868 %u5be9 %u8a08 %u800c %u9808 %u627f %u64d4 %u7684%u8cac%u4efb Auditor%u2019s responsibilities for the audit of the financial statements%u6211%u7684%u76ee%u6a19%u662f%u5c31%u6574%u9ad4%u8ca1%u52d9%u5831%u8868%u662f%u5426%u4e0d%u5b58%u6709%u4efb%u4f55%u56e0%u6b3a%u8a50%u6216%u932f%u8aa4%u800c%u5c0e%u81f4%u7684%u91cd%u5927%u932f%u8aa4%u9673%u8ff0%u53d6%u5f97%u5408%u7406%u4fdd%u8b49%uff0c%u4e26%u767c%u51fa%u5305%u62ec%u6211%u610f%u898b%u7684%u5be9%u8a08%u5e2b%u5831%u544a%u3002%u5408%u7406%u4fdd%u8b49%u662f%u9ad8%u6c34%u5e73%u7684%u4fdd%u8b49%uff0c%u4f46%u4e0d%u80fd%u78ba%u4fdd%u6309%u5be9%u8a08%u7f72%u5be9%u8a08%u6e96%u5247%u9032%u884c%u7684%u5be9%u8a08%u5b9a%u80fd%u767c%u73fe%u6240%u5b58%u6709%u7684%u4efb%u4f55%u91cd%u5927%u932f%u8aa4%u9673%u8ff0%u3002%u932f%u8aa4%u9673%u8ff0%u53ef%u4ee5%u7531%u6b3a%u8a50%u6216%u932f%u8aa4%u5f15%u8d77%uff0c%u5982%u679c%u5408%u7406%u9810%u671f%u5b83%u5011%u500b%u5225%u6216%u6ed9%u7e3d%u8d77%u4f86%u53ef%u80fd%u5f71%u97ff%u8ca1%u52d9%u5831%u8868%u4f7f%u7528%u8005%u6240%u4f5c%u51fa%u7684%u7d93%u6fdf%u6c7a%u5b9a%uff0c%u5247%u6703%u88ab%u8996%u4f5c %u91cd%u5927%u932f%u8aa4%u9673%u8ff0%u3002My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor%u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Audit Commission auditing standards 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 financial statements.%u5728%u6839%u64da%u5be9%u8a08%u7f72%u5be9%u8a08%u6e96%u5247%u9032%u884c%u5be9%u8a08%u7684%u904e%u7a0b%u4e2d%uff0c%u6211%u6703%u904b%u7528%u5c08%u696d%u5224%u65b7%u4e26%u79c9%u6301%u5c08%u696d%u61f7%u7591%u614b%u5ea6%u3002%u6211%u4ea6%u6703%uff1aAs part of an audit in accordance with the Audit Commission auditing standards, I exercise professional judgment and maintain professional skepticism throughout the audit. I also: %u2014 %u8b58%u5225%u548c%u8a55%u4f30%u56e0%u6b3a%u8a50%u6216%u932f%u8aa4%u800c%u5c0e%u81f4%u8ca1%u52d9%u5831%u8868%u5b58%u6709%u91cd%u5927%u932f%u8aa4%u9673%u8ff0%u7684%u98a8%u96aa%uff1b%u8a2d%u8a08%u53ca%u57f7%u884c%u5be9%u8a08%u7a0b%u5e8f%u4ee5%u61c9%u5c0d%u9019%u4e9b%u98a8%u96aa%uff1b%u4ee5%u53ca%u53d6%u5f97%u5145%u8db3%u548c%u9069%u7576%u7684%u5be9%u8a08%u6191%u8b49%uff0c%u4f5c%u70ba%u6211%u610f%u898b%u7684%u57fa%u790e%u3002%u7531%u65bc%u6b3a%u8a50%u53ef%u80fd%u6d89%u53ca%u4e32%u8b00%u3001%u507d%u9020%u3001%u84c4%u610f%u907a%u6f0f%u3001%u865b%u5047%u9673%u8ff0%uff0c%u6216%u51cc%u99d5%u5167%u90e8%u63a7%u5236%u7684%u60c5%u6cc1%uff0c%u56e0%u6b64%u672a%u80fd%u767c%u73fe%u56e0%u6b3a%u8a50%u800c%u5c0e%u81f4%u91cd%u5927%u932f%u8aa4%u9673%u8ff0%u7684%u98a8%u96aa%uff0c%u8f03%u672a%u80fd%u767c%u73fe%u56e0%u932f%u8aa4%u800c%u5c0e%u81f4%u8005%u70ba%u9ad8%uff1b%u2014 identify and assess the risks of material misstatement of the 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 my 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;%u2014 %u4e86%u89e3%u8207%u5be9%u8a08%u76f8%u95dc%u7684%u5167%u90e8%u63a7%u5236%uff0c%u4ee5%u8a2d%u8a08%u9069%u7576%u7684%u5be9%u8a08%u7a0b%u5e8f%u3002%u7136%u800c%uff0c%u6b64%u8209%u4e26%u975e%u65e8%u5728%u5c0d%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u5167%u90e8%u63a7%u5236%u7684%u6709%u6548%u6027%u767c%u8868%u610f%u898b%uff1b%u2014 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 Hong Kong Housing Authority%u2019s internal control;