Page 124 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

122 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 任

Our objectives are to obtain reasonable assurance about whether the 我們的目標，是對財務報表整體是否不存
financial statements as a whole are free from material misstatement, 在由於欺詐或錯誤而導致的重大錯誤陳述
whether due to fraud or error, and to issue an auditor’s report that includes 取得合理保證，並出具包括我們意見的核
our opinion. This report is made solely to you, as a body, in accordance with 數師報告。我們遵照香港房屋協會憲法第
section 60 of the Constitution of the Hong Kong Housing Society, and for 六十條僅向委員（作為一個團體）報告。除
no other purpose. We do not assume responsibility towards or accept 此以外，本報告並無其他用途。我們不會
liability to any other person for the contents of this report. 就核數師報告的內容向任何其他人士負上
或承擔任何責任。

Reasonable assurance is a high level of assurance, but is not a guarantee 合理保證是高水平的保證，但不能保證按
that an audit conducted in accordance with HKSAs will always detect a 照香港審計準則進行的審計，在某一重大
material misstatement when it exists. Misstatements can arise from fraud or 錯誤陳述存在時總能發現。錯誤陳述可以
error and are considered material if, individually or in the aggregate, they 由欺詐或錯誤引起，如果合理預期它們單
could reasonably be expected to influence the economic decisions of users 獨或匯總起來可能影響財務報表使用者依
taken on the basis of these financial statements. 賴財務報表所作出的經濟決定，則有關的
錯誤陳述可被視作重大。

As part of an audit in accordance with HKSAs, we exercise professional 在根據香港審計準則進行審計的過程中，
judgement and maintain professional scepticism throughout the audit. We 我們運用了專業判斷，保持了專業懷疑態
also: 度。我們亦：

• Identify and assess the risks of material misstatement of the financial • 識別和評估由於欺詐或錯誤而導致財
statements, whether due to fraud or error, design and perform audit 務報表存在重大錯誤陳述的風險，設
procedures responsive to those risks, and obtain audit evidence that 計及執行審計程序以應對這些風險，
is sufficient and appropriate to provide a basis for our opinion. The 以及獲取充足和適當的審計憑證，作
risk of not detecting a material misstatement resulting from fraud is 為我們意見的基礎。由於欺詐可能涉
higher than for one resulting from error, as fraud may involve 及 串 謀、 偽 造、 蓄 意 遺 漏、 虛 假 陳
collusion, forgery, intentional omissions, misrepresentations, or the 述，或凌駕於內部控制之上，因此未
override of internal control. 能發現因欺詐而導致的重大錯誤陳述
的風險高於未能發現因錯誤而導致的
重大錯誤陳述的風險。

• Obtain an understanding of internal control relevant to the audit in • 了解與審計相關的內部控制，以設計
order to design audit procedures that are appropriate in the 適當的審計程序，但目的並非對房屋
circumstances, but not for the purpose of expressing an opinion on 協會內部控制的有效性發表意見。
the effectiveness of the Housing Society’s internal control.

• Evaluate the appropriateness of accounting policies used and the • 評價執行委員會成員所採用會計政策
reasonableness of accounting estimates and related disclosures 的恰當性及作出會計估計和相關披露
made by the Executive Committee members. 的合理性。

Hong Kong Housing Society Annual Report 2018/19