Page 129 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報

Key audit matters (continued) 關鍵審計事項€ᚃ
How our audit addressed the key audit matter 該事項在我們審計中是如何應對的
In evaluating management’s impairment assessment, we involved our ί൙П၍ଣᄴٙಯ࠽൙ПࣛdҢࡁᒗሗҢ
valuation specialists to assist us in evaluating the valuation methodology ࡁٙП࠽ਖ਼࢕՘пҢࡁ൙П͟ג܊՘ึ၍
and key parameters, including the discount rate, prepared by management ଣᄴᇜՓٙП࠽˙جձᗫᒟਞᅰdܼ̍ұ
of the Housing Society. Our procedures also included assessment of the key ତଟfҢࡁٙ೻ҏ͵ܼ̍࣬ኽҢࡁ࿁ג܊
assumptions such as the budgeted rental price, growth rate and estimated ՘ึุਕʿ೯࢝ࠇྌٙႩᗆ൙П˴ࠅ৿ணd
construction costs to complete based on our knowledge of the business ԷνཫၑॡږdᄣڗଟʿПࠇܔጘϓ͉f
and development plan of the Housing Society.

We also assessed the adequacy of the related disclosures in the notes to the Ңࡁɰ൙Пəৌਕజڌڝൗʕ޴ᗫמᚣٙ
financial statements. ̂ʱ׌f

Other matter 其他事項

The financial statements of the Housing Society for the year ended 31 ג܊՘ึ࿚Їɚཧɓɖϋɧ˜ɧɤɓ˚˟
March 2017 were audited by another auditor who expressed an unmodified ϋܓٙৌਕజڌʊ̤͟ɓΤࣨᅰࢪᄲࣨd
opinion on those statements on 20 July 2017. ༈ࣨᅰࢪ׵ɚཧɓɖϋɖ˜ɚɤ˚࿁༈ഃ
జڌЪ̈ೌڭवจԈf

Other information included in the Annual 刊載於年度報告內其他信息
Report
The Executive Committee members are responsible for the other ੂБ։ࡰึ։ࡰც࿁Չ˼ڦࢹࠋபfՉ˼
information. The other information comprises the information included in ڦࢹܼ̍̊༱׵ϋܓజѓʫٙڦࢹdШʔ
the Annual Report, other than the financial statements and our auditor’s ܼ̍ৌਕజڌʿҢࡁٙࣨᅰࢪజѓf
report thereon.

Our opinion on the financial statements does not cover the other Ңࡁ࿁ৌਕజڌٙจԈԨʔ଄ႊՉ˼ڦࢹd
information and we do not express any form of assurance conclusion Ңࡁ͵ʔ࿁༈ഃՉ˼ڦࢹ೯ڌ΂ОҖόٙ
thereon. ᛡᗇഐሞf

In connection with our audit of the financial statements, our responsibility ഐΥҢࡁ࿁ৌਕజڌٙᄲࠇdҢࡁٙப΂
is to read the other information and, in doing so, consider whether the ݊ቡᛘՉ˼ڦࢹdίϤཀ೻ʕdϽᅇՉ˼
other information is materially inconsistent with the financial statements or ڦࢹ݊щၾৌਕజڌאҢࡁίᄲࠇཀ೻ʕ
our knowledge obtained in the audit or otherwise appears to be materially הə༆ٙઋرπίࠠɽתᙃא٫Ч˷πί
misstated. If, based on the work we have performed, we conclude that ࠠɽ፹Ⴌ௓ࠑٙઋرfਿ׵ҢࡁʊੂБٙ
there is a material misstatement of this other information, we are required ʈЪdν؈ҢࡁႩމՉ˼ڦࢹπίࠠɽ፹
to report that fact. We have nothing to report in this regard. Ⴌ௓ࠑdҢࡁცࠅజѓ༈ԫྼfίவ˙ࠦd
ҢࡁӚϞ΂Оజѓf

香港房屋協會2017/18年度年報 127