Page 162 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021
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HONG KONG HOUSING SOCIETY ANNUAL REPORT 2020/21
INDEPENDENT AUDITOR’S REPORT
獨立核數師報告書
To the members of Hong Kong Housing Society
(Incorporated in Hong Kong under The Hong Kong Housing Society Incorporation Ordinance)
Opinion
We have audited the financial statements of Hong Kong Housing Society (the “Housing Society”) set out on pages 166 to 241, which comprise the statement of financial position as at 31 March 2021, and the statement of comprehensive income, the statement of changes in net assets and the statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
In our opinion, the financial statements give a true and fair view of the financial position of the Housing Society as at 31 March 2021, and of its financial performance and its cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”).
Basis for opinion
We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Housing Society in accordance with the HKICPA’s Code of Ethics for Professional Accountants (the “Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
致香港房屋協會全體委員
(根據香港房屋協會法團條例於香港註冊成 立)
意見
我們已審計列載於第一百六十六至第 二 百 四 十 一 頁 之 香 港 房 屋 協 會(「 房 屋 協 會 」) 的財務報表，此財務報表包括於二零二一年 三月三十一日的財務狀況表與截至該日止年 度的全面收益表、資產淨額變動表和現金流 量表及主要會計政策概要及其他附註解釋資 料。
我們認為，該等財務報表已根據香港會計師 公 會(「 香 港 會 計 師 公 會 」)頒 布 的 香 港 財 務 報 告 準 則(「 香 港 財 務 報 告 準 則 」)真 實 而 中 肯 地 反映了房屋協會於二零二一年三月三十一日 的財務狀況及截至該日止年度的財務表現及 現金流量。
意見的基礎
我們已根據香港會計師公會頒布的香港審計 準則(「香港審計準則」)進行審計。我們在 該等準則下承擔的責任已在本報告核數師就 審計財務報表承擔的責任 部分中作進一步闡 述。根據香港會計師公會頒布的專業會計師 道 德 守 則(「 守 則 」)， 我 們 獨 立 於 房 屋 協 會 ， 並已履行守則中的其他專業道德責任。我們 相信，我們所獲得的審計憑證能充足及適當 地為我們的審計意見提供基礎。
