Page 121 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

Independent auditor’s Report 119

獨立核數師報告書

To the members of Hong Kong Housing Society 致香港房屋協會全體委員
(Incorporated in Hong Kong under The Hong Kong Housing Society (根據香港房屋協會法團條例於香港註冊成
Incorporation Ordinance) 立)

Opinion 意見

We have audited the financial statements of Hong Kong Housing Society 我們已審計列載於第125至第201頁之香港
(the “Housing Society”) set out on pages 125 to 201, which comprise the 房屋協會（「房屋協會」）的財務報表，此財
statement of financial position as at 31 March 2019, and the statement of 務報表包括於二零一九年三月三十一日的
comprehensive income, the statement of changes in net assets and the 財務狀況表與截至該日止年度的全面收益
statement of cash flows for the year then ended, and notes to the financial 表、資產淨額變動表和現金流量表及主要
statements, including a summary of significant accounting policies. 會計政策概要及其他附註解釋資料。

In our opinion, the financial statements give a true and fair view of the 我們認為，該等財務報表已根據香港會計
financial position of the Housing Society as at 31 March 2019, and of its 師公會（「香港會計師公會」）頒布的香港財
financial performance and its cash flows for the year then ended in 務報告準則（「香港財務報告準則」）真實而
accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) 中肯地反映了房屋協會於二零一九年三月
issued by the Hong Kong Institute of Certified Public Accountants 三十一日的財務狀況及截至該日止年度的
(“HKICPA”). 財務表現及現金流量。

Basis for opinion 意見的基礎

We conducted our audit in accordance with Hong Kong Standards on 我們已根據香港會計師公會頒布的香港審
Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those 計準則（「香港審計準則」）進行審計。我們
standards are further described in the Auditor’s responsibilities for the audit of 在該等準則下承擔的責任已在本報告核數
the financial statements section of our report. We are independent of the 師就審計財務報表承擔的責任 部分中作進
Housing Society in accordance with the HKICPA’s Code of Ethics for 一步闡述。根據香港會計師公會頒布的專
Professional Accountants (the “Code”), and we have fulfilled our other ethical 業會計師道德守則 （「守則」），我們獨立於
responsibilities in accordance with the Code. We believe that the audit 房屋協會，並已履行守則中的其他專業道
evidence we have obtained is sufficient and appropriate to provide a basis 德責任。我們相信，我們所獲得的審計憑
for our opinion. 證能充足及適當地為我們的審計意見提供
基礎。

Key audit matters 關鍵審計事項

Key audit matters are those matters that, in our professional judgement, 關鍵審計事項是根據我們的專業判斷，認
were of most significance in our audit of the financial statements of the 為對本期財務報表的審計最為重要的事項。
current period. These matters were addressed in the context of our audit of 這些事項是在對財務報表整體進行審計並
the financial statements as a whole, and in forming our opinion thereon, 形成意見的背景下進行處理的，我們不對
and we do not provide a separate opinion on these matters. For the matter 這些事項提供單獨的意見。我們對下述事
below, our description of how our audit addressed the matter is provided 項在審計中是如何應對的描述也以此為背
in that context. 景。

香港房屋協會 2018/19 年度年報