Page 123 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

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Other information included in the Annual Report 刊載於年度報告內其他信息

The Executive Committee members are responsible for the other 執行委員會委員需對其他信息負責。其他
information. The other information comprises the information included in 信息包括刊載於年度報告內的信息，但不
the Annual Report, other than the financial statements and our auditor’s 包括財務報表及我們的核數師報告。
report thereon.

Our opinion on the financial statements does not cover the other 我們對財務報表的意見並不涵蓋其他信息，
information and we do not express any form of assurance conclusion 我們亦不對該等其他信息發表任何形式的
thereon. 鑒證結論。

In connection with our audit of the financial statements, our responsibility 結合我們對財務報表的審計，我們的責任
is to read the other information and, in doing so, consider whether the 是閱讀其他信息，在此過程中，考慮其他
other information is materially inconsistent with the financial statements or 信息是否與財務報表或我們在審計過程中
our knowledge obtained in the audit or otherwise appears to be materially 所了解的情況存在重大抵觸或者似乎存在
misstated. If, based on the work we have performed, we conclude that 重大錯誤陳述的情況。基於我們已執行的
there is a material misstatement of this other information, we are required 工作，如果我們認為其他信息存在重大錯
to report that fact. We have nothing to report in this regard. 誤陳述，我們需要報告該事實。在這方面，
我們沒有任何報告。

Responsibilities of the Executive Committee 執行委員會委員就財務報表須承
members for the financial statements 擔的責任

The Executive Committee members are responsible for the preparation of 執行委員會委員須負責根據香港會計師公
the financial statements that give a true and fair view in accordance with 會頒布的香港財務報告準則擬備真實而中
HKFRSs issued by the HKICPA, and for such internal control as the Executive 肯的財務報表，並對其認為為使財務報表
Committee members determine is necessary to enable the preparation of 的擬備不存在由於欺詐或錯誤而導致的重
financial statements that are free from material misstatement, whether due 大錯誤陳述所需的內部控制負責。
to fraud or error.

In preparing the financial statements, the Executive Committee members 在擬備財務報表時，執行委員會委員負責
are responsible for assessing the Housing Society’s ability to continue as a 評估房屋協會持續經營的能力，並在適用
going concern, disclosing, as applicable, matters related to going concern 情況下披露與持續經營有關的事項，以及
and using the going concern basis of accounting unless the Executive 使用持續經營為會計基礎，除非執行委員
Committee members either intend to liquidate the Housing Society or to 會委員有意將房屋協會清盤或停止經營，
cease operations, or have no realistic alternative but to do so. 或別無其他實際的替代方案。

The Executive Committee members are assisted by the Audit Committee in 審核委員會協助執行委員會委員履行職責，
discharging their responsibilities for overseeing the Housing Society’s 監督房屋協會的財務報告過程。
financial reporting process.

香港房屋協會 2018/19 年度年報