Page 131 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報

Auditor’s responsibilities for the audit of the 核數師就審計財務報表承擔的責

financial statements (continued) 任 €ᚃ
As part of an audit in accordance with HKSAs, we exercise professional ί࣬ኽ࠰ಥᄲࠇ๟ۆආБᄲࠇٙཀ೻ʕd
judgement and maintain professional scepticism throughout the audit. We Ңࡁ༶͜əਖ਼ุкᓙdڭܵəਖ਼ุᕿဲ࿒
also: ܓfҢࡁ͵j

• Identify and assess the risks of material misstatement of the financial • ᗆйձ൙П͟׵ಜൟא፹ႬϾኬߧৌ
statements, whether due to fraud or error, design and perform audit ਕజڌπίࠠɽ፹Ⴌ௓ࠑٙࠬᎈdண
procedures responsive to those risks, and obtain audit evidence that ࠇʿੂБᄲࠇ೻ҏ˸Ꮠ࿁வԬࠬᎈd
is sufficient and appropriate to provide a basis for our opinion. The ˸ʿᐏ՟̂ԑձቇ຅ٙᄲࠇኯᗇdЪ
risk of not detecting a material misstatement resulting from fraud is މҢࡁจԈٙਿᓾf͟׵ಜൟ̙ঐऒ
higher than for one resulting from error, as fraud may involve ʿЕፑe ৽ிe ႅจ፲ဍe ൈ৿௓
collusion, forgery, intentional omissions, misrepresentations, or the ࠑdאࡗቷ׵ʫ௅છՓʘɪdΪϤ͊
override of internal control. ঐ೯ତΪಜൟϾኬߧٙࠠɽ፹Ⴌ௓ࠑ
ٙࠬᎈ৷׵͊ঐ೯ତΪ፹ႬϾኬߧٙ
ࠠɽ፹Ⴌ௓ࠑٙࠬᎈf

• Obtain an understanding of internal control relevant to the audit in • ə༆ၾᄲࠇ޴ᗫٙʫ௅છՓd˸ணࠇ
order to design audit procedures that are appropriate in the ቇ຅ٙᄲࠇ೻ҏdШͦٙԨڢ࿁ג܊
circumstances, but not for the purpose of expressing an opinion on ՘ึʫ௅છՓٙϞࣖ׌೯ڌจԈf
the effectiveness of the Housing Society’s internal control.

• Evaluate the appropriateness of accounting policies used and the • ൙ᄆੂБ։ࡰึϓࡰהમ͜ึࠇ݁ഄ
reasonableness of accounting estimates and related disclosures ٙܦ຅׌ʿЪ̈ึࠇПࠇձ޴ᗫמᚣ
made by the Executive Committee members. ٙΥଣ׌f

• Conclude on the appropriateness of the Executive Committee • ࿁ੂБ։ࡰึ։ࡰમܵ͜ᚃ຾ᐄึࠇ
members’ use of the going concern basis of accounting and, based ਿᓾٙܦ຅׌Ъ̈ഐሞf࣬ኽהᐏ՟
on the audit evidence obtained, whether a material uncertainty exists ٙᄲࠇኯᗇdᆽ֛݊щπίၾԫධא
related to events or conditions that may cast significant doubt on the ઋرϞᗫٙࠠɽʔᆽ֛׌d੽Ͼ̙ঐ
Housing Society’s ability to continue as a going concern. If we ኬߧ࿁ג܊՘ึٙܵᚃ຾ᐄঐɢପ͛
conclude that a material uncertainty exists, we are required to draw ࠠɽဲᅇfν؈ҢࡁႩމπίࠠɽʔ
attention in our auditor’s report to the related disclosures in the ᆽ֛׌dۆϞ̀ࠅίࣨᅰࢪజѓʕ౤
financial statements or, if such disclosures are inadequate, to modify ሗԴ͜٫ءจৌਕజڌʕٙ޴ᗫמ
our opinion. Our conclusions are based on the audit evidence ᚣf৿߰ϞᗫٙמᚣʔԑdۆҢࡁᏐ
obtained up to the date of our auditor’s report. However, future ຅೯ڌڢೌڭवจԈfҢࡁٙഐሞ݊
events or conditions may cause the Housing Society to cease to ਿ׵ࣨᅰࢪజѓ˚˟ה՟੻ٙᄲࠇኯ
continue as a going concern. ᗇf್Ͼd͊Ըԫධאઋر̙ঐኬߧ
ג܊՘ึʔঐܵᚃ຾ᐄf

• Evaluate the overall presentation, structure and content of the • ൙ᄆৌਕజڌٙ዆᜗ΐజ˙όeഐ࿴
financial statements, including the disclosures, and whether the ձʫ࢙dܼ̍מᚣd˸ʿৌਕజڌ݊
financial statements represent the underlying transactions and events щʕٵˀ݈ʹ׸ձԫධf
in a manner that achieves fair presentation.

香港房屋協會2017/18年度年報 129