Page 127 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報

INDEPENDENT AUDITOR’S REPORT

獨立核數師報告書

To the members of Hong Kong Housing Society ߧ࠰ಥג܊՘ึΌ᜗։ࡰ
(Incorporated in Hong Kong under The Hong Kong Housing Society €࣬ኽ࠰ಥג܊՘ึجྠૢԷ׵࠰ಥൗ̅ϓ
Incorporation Ordinance) ͭ

Opinion 意見
We have audited the financial statements of Hong Kong Housing Society Ңࡁʊᄲࠇΐ༱׵ୋ131Їୋ189ࠫʘ࠰ಥ
(the “Housing Society”) set out on pages 131 to 189, which comprise the ג܊՘ึ€˜ג܊՘ึ™ٙৌਕజڌdϤৌ
statement of financial position as at 31 March 2018, the statement of ਕజڌܼ̍׵ɚཧɓɞϋɧ˜ɧɤɓ˚ٙ
comprehensive income, the statement of changes in net assets and the ৌਕًرڌၾ࿚Ї༈˚˟ϋܓٙΌࠦϗू
statement of cash flows for the year then ended, and notes to the financial ڌe༟ପଋᕘᜊਗڌձତږݴඎڌʿ˴ࠅ
statements, including a summary of significant accounting policies. ึࠇ݁ഄ฿ࠅʿՉ˼ڝൗ༆ᙑ༟ࣘf

In our opinion, the financial statements give a true and fair view of the ҢࡁႩމd༈ഃৌਕజڌʊ࣬ኽ࠰ಥึࠇ
financial position of the Housing Society as at 31 March 2018, and of its ࢪʮึ€˜࠰ಥึࠇࢪʮึ™཯̺ٙ࠰ಥৌ
financial performance and its cash flows for the year then ended in ਕజѓ๟ۆ€˜࠰ಥৌਕజѓ๟ۆ™ॆྼϾ
accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) ʕٵήˀ݈əג܊՘ึ׵ɚཧɓɞϋɧ˜
issued by the Hong Kong Institute of Certified Public Accountants ɧɤɓ˚ٙৌਕًرʿ࿚Ї༈˚˟ϋܓٙ
(“HKICPA”). ৌਕڌତʿତږݴඎf

Basis for opinion 意見的基礎

We conducted our audit in accordance with Hong Kong Standards on Ңࡁʊ࣬ኽ࠰ಥึࠇࢪʮึ཯̺ٙ࠰ಥᄲ
Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those ࠇ๟ۆ€˜࠰ಥᄲࠇ๟ۆ™ආБᄲࠇfҢࡁ
standards are further described in the Auditor’s responsibilities for the audit of ί༈ഃ๟ۆɨוዄٙப΂ʊί͉జѓࣨᅰ
the financial statements section of our report. We are independent of the ࢪఱᄲࠇৌਕజڌוዄٙப΂ ௅ʱʕЪආ
Housing Society in accordance with the HKICPA’s Code of Ethics for ɓӉᙕࠑf࣬ኽ࠰ಥึࠇࢪʮึ཯̺ٙਖ਼
Professional Accountants (the “Code”), and we have fulfilled our other ethical ุึࠇࢪ༸ᅃςۆ €˜ςۆ™dҢࡁዹͭ׵
responsibilities in accordance with the Code. We believe that the audit ג܊՘ึdԨʊᄵБςۆʕٙՉ˼ਖ਼ุ༸
evidence we have obtained is sufficient and appropriate to provide a basis ᅃப΂fҢࡁ޴ڦdҢࡁהᐏ੻ٙᄲࠇኯ
for our opinion. ᗇঐ̂ԑʿቇ຅ήމҢࡁٙᄲࠇจԈ౤Զ
ਿᓾf

香港房屋協會2017/18年度年報 125