Page 132 - 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

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
We communicate with the Audit Committee regarding, among other Ңࡁၾᄲࣨ։ࡰึ๖ஷəࠇྌٙᄲࠇᇍఖe
matters, the planned scope and timing of the audit and significant audit ࣛගτરeࠠɽᄲࠇ೯ତഃdܼ̍Ңࡁί
findings, including any significant deficiencies in internal control that we ᄲࠇʕᗆй̈ʫ௅છՓٙ΂Оࠠɽॹ௘f
identify during our audit.

We also provide the Audit Committee with a statement that we have ҢࡁᒔΣᄲࣨ։ࡰึ౤ʹᑊ׼dႭ׼Ңࡁ
complied with relevant ethical requirements regarding independence and ʊୌΥϞᗫዹͭ׌ٙ޴ᗫਖ਼ุ༸ᅃࠅӋd
to communicate with them all relationships and other matters that may Ԩၾ˼ࡁ๖ஷϞ̙ঐΥଣή஗Ⴉމึᅂᚤ
reasonably be thought to bear on our independence, and where applicable, Ңࡁዹͭ׌ٙהϞᗫڷձՉ˼ԫධd˸ʿ
related safeguards. ίቇٙ͜ઋرɨd޴ᗫٙԣᇍણ݄f

From the matters communicated with the Audit Committee, we determine ੽ၾᄲࣨ։ࡰึ๖ஷٙԫධʕdҢࡁᆽ֛
those matters that were of most significance in the audit of the financial ԟԬԫධ࿁͉ಂৌਕజڌٙᄲࠇ௰މࠠࠅd
statements of the current period and are therefore the key audit matters. ΪϾ࿴ϓᗫᒟᄲࠇԫධfҢࡁίࣨᅰࢪజ
We describe these matters in our auditor’s report unless law or regulation ѓʕ౜ࠑவԬԫධdৰڢجܛج஝ʔʪ஢
precludes public disclosure about the matter or when, in extremely rare ʮකמᚣவԬԫධdאί฽၌ӼԈٙઋر
circumstances, we determine that a matter should not be communicated in ɨdν؈ΥଣཫಂίҢࡁజѓʕ๖ஷݔԫ
our report because the adverse consequences of doing so would ධிϓٙࠋࠦܝ؈൴ཀପ͛ٙʮ଺лूd
reasonably be expected to outweigh the public interest benefits of such ҢࡁӔ֛ʔᏐίజѓʕ๖ஷ༈ԫධf
communication.

Ernst & Young τ͑ึࠇࢪԫਕה
Certified Public Accountants ੂุึࠇࢪ

22/F CITIC Tower ࠰ಥʕᐑ
1 Tim Mei Avenue ૴ߕ༸ɓ໮
Central Hong Kong ʕڦɽขɚɤɚᅽ

19 July 2018 ɚཧɓɞϋɖ˜ɤɘ˚

130 Hong Kong Housing Society Annual Report 2017/18