Page 125 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

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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 （續）
• Conclude on the appropriateness of the Executive Committee • 對執行委員會委員採用持續經營會計
members’ use of the going concern basis of accounting and, based 基礎的恰當性作出結論。根據所獲取
on the audit evidence obtained, whether a material uncertainty exists 的審計憑證，確定是否存在與事項或
related to events or conditions that may cast significant doubt on the 情況有關的重大不確定性，從而可能
Housing Society’s ability to continue as a going concern. If we 導致對房屋協會的持續經營能力產生
conclude that a material uncertainty exists, we are required to draw 重大疑慮。如果我們認為存在重大不
attention in our auditor’s report to the related disclosures in the 確定性，則有必要在核數師報告中提
financial statements or, if such disclosures are inadequate, to modify 請使用者注意財務報表中的相關披
our opinion. Our conclusions are based on the audit evidence 露。假若有關的披露不足，則我們應
obtained up to the date of our auditor’s report. However, future 當發表非無保留意見。我們的結論是
events or conditions may cause the Housing Society to cease to 基於核數師報告日止所取得的審計憑
continue as a going concern. 證。然而，未來事項或情況可能導致
房屋協會不能持續經營。

• Evaluate the overall presentation, structure and content of the • 評價財務報表的整體列報方式、結構
financial statements, including the disclosures, and whether the 和內容，包括披露，以及財務報表是
financial statements represent the underlying transactions and events 否中肯反映交易和事項。
in a manner that achieves fair presentation.

We communicate with the Audit Committee regarding, among other 我們與審核委員會溝通了計劃的審計範圍、
matters, the planned scope and timing of the audit and significant audit 時間安排、重大審計發現等，包括我們在
findings, including any significant deficiencies in internal control that we 審計中識別出內部控制的任何重大缺陷。
identify during our audit.

We also provide the Audit Committee with a statement that we have 我們還向審核委員會提交聲明，說明我們
complied with relevant ethical requirements regarding independence and 已符合有關獨立性的相關專業道德要求，
to communicate with them all relationships and other matters that may 並與他們溝通有可能合理地被認為會影響
reasonably be thought to bear on our independence, and where applicable, 我們獨立性的所有關係和其他事項，以及
related safeguards. 在適用的情況下，相關的防範措施。

香港房屋協會 2018/19 年度年報