Page 109 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報

Corporate Governance 企業管治

Other Committees 其他委員會
Audit Committee 審核委員會
The Audit Committee acts on behalf of the Supervisory Board to ᄲࣨ։ࡰึ˾ڌ္ԫึᄲࣨג՘ٙʫ௅ʿ
oversee the Housing Society’s internal and external audits and financial ̮௅ᄲࣨʈЪ˸ʿৌਕజѓd͵္࿀ג՘
reporting. It also monitors the internal control systems, risk ٙʫ௅္છӻ୕eࠬᎈ၍ଣӻ୕e዆᜗዁
management system, overall ethical standards and compliance with ς˥̻ʿԱృቇ͜جԷٙઋرf
applicable laws.

As at 1 April 2017, the Audit Committee had 12 members, all of whom ࿚Їɚཧɓɖϋ̬˜ɓ˚dᄲࣨ։ࡰึ΍
were non-management members of the Housing Society. The ϞɤɚΤϓࡰdΌ௅ѩމג՘ٙڢ၍ଣᄴ
Chairman and the Vice-Chairman of the Supervisory Board and the ϓࡰf္ԫึٙ˴ࢩʿਓ˴ࢩ˸ʿՉ˼։
chairmen of the other Committees were not eligible to be members of ࡰึٙ˴ࢩѩʔ̙̈΂ᄲࣨ։ࡰึٙϓࡰf
the Audit Committee. At the AGM held on 5 September 2017, Mr Simon ׵ɚཧɓɖϋɘ˜ʞ˚ᑘБٙմϋ։ࡰɽ
Cheung and Mr Kyran Sze retired from the Audit Committee after ึ຅˚dੵุ˖΋͛ʿ݄࢕ँ΋͛ҁϓɧ
completing their three-year terms of office and opted for re- ϋ΂ಂdԨ፯኿व΂ᄲࣨ։ࡰึϓࡰfϤ
appointment to the Audit Committee. In addition, Mr Bernard Mak ̮d௥Ίୂ΋͛፯኿ৗ΂ᄲࣨ։ࡰึᔖਕf
Siu-cheung chose to step down from the Audit Committee. At the ׵ɚཧɓɖϋմϋ։ࡰɽึܝટᚃᑘБٙ
Supervisory Board meeting held immediately after the 2017 AGM, ္ԫึึᙄɪdੵุ˖΋͛ʿ݄࢕ँ΋͛
Mr Simon Cheung and Mr Kyran Sze were re-appointed; and Mr Dick Ύᐏ։΂މᄲࣨ։ࡰึϓࡰdϾெ֪׀΋
Kwok Ngok-chung and Dr Tony Leung Ka-tung were appointed to the ͛ʿ૑࢕ಊ௹ɻۆᐏ։΂̋ɝᄲࣨ։ࡰึd
Audit Committee for a three-year term of office. The Audit Committee ΂ಂɧϋf࿚Їɚཧɓɞϋɧ˜ɧɤɓ˚d
consisted of 13 members as at 31 March 2018. ᄲࣨ։ࡰึ΍ϞɤɧΤϓࡰf

During the year, the Audit Committee held four meetings with an ϋʫdᄲࣨ։ࡰึ΍ᑘБ̬ϣึᙄd዆᜗
overall attendance rate of 68 per cent. Key work done relating to ̈ࢩଟމϵʱʘʬɤɞfᄲࣨ։ࡰึఱৌ
financial reporting and audit included the review of the nature and ਕజѓʿᄲࣨ˙ࠦආБٙ˴ࠅʈЪܼ̍Ꮸ
scope of the audit, the new and revised accounting standards, the ীᄲࣨʈЪٙ׌ሯʿᇍఖeอࠈʿ຾ࡌࠈ
results of the audit and the audited annual financial statements for the ึࠇ๟ۆeᄲࣨഐ؈ʿԶੂБ։ࡰึҭࡘ
approval of the Executive Committee. A private session with the ٙ຾ᄲࣨΌϋৌਕజڌfᄲࣨ։ࡰึί၍
external auditor without the presence of the Management was held. ଣᄴᒒࢩٙઋرɨึԈə̮໌ࣨᅰࢪfᄲ
The Audit Committee also made recommendation to the Supervisory ࣨ։ࡰึ͵ఱ̮໌ࣨᅰࢪ։΂ԫ֝Σ္ԫ
Board on the appointment of external auditor for approval by the ึ౤̈ܔᙄd್ܝΎ͟։ࡰ׵ɚཧɓɖϋ
members at the 2017 AGM. մϋ։ࡰɽึɪҭࣨf

香港房屋協會2017/18年度年報 107