Page 165 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

香港房屋協會 2020/21 年度年報
163
INDEPENDENT AUDITOR’S REPORT 獨立核數師報告書
Responsibilities of the Supervisory Board and Executive Committee members for the financial statements
The Supervisory Board and Executive Committee members are responsible for the preparation of the financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA, and for such internal control as the Supervisory Board and Executive Committee members determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Supervisory Board and Executive Committee members are responsible for assessing the Housing Society’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Supervisory Board and Executive Committee members either intend to liquidate the Housing Society or to cease operations, or have no realistic alternative but to do so.
The Supervisory Board and Executive Committee members are assisted by the Audit Committee in discharging their responsibilities for overseeing the Housing Society’s financial reporting process.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. This report is made solely to you, as a body, in accordance with section 66 of the Constitution of the Hong Kong Housing Society, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with HKSAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
監事會及執行委員會委員就財務 報表須承擔的責任
監事會及執行委員會委員須負責根據香港會 計師公會頒布的香港財務報告準則擬備真實 而中肯的財務報表，並對其認為為使財務報 表的擬備不存在由於欺詐或錯誤而導致的重 大錯誤陳述所需的內部控制負責。
在擬備財務報表時，監事會及執行委員會委 員負責評估房屋協會持續經營的能力，並在 適用情況下披露與持續經營有關的事項，以 及使用持續經營為會計基礎，除非監事會及 執行委員會委員有意將房屋協會清盤或停止 經營，或別無其他實際的替代方案。
審核委員會協助監事會及執行委員會委員履 行職責，監督房屋協會的財務報告過程。
核數師就審計財務報表承擔的責任
我們的目標，是對財務報表整體是否不存在 由於欺詐或錯誤而導致的重大錯誤陳述取得 合理保證，並出具包括我們意見的核數師報 告。我們遵照香港房屋協會憲法第六十六條 僅向委員(作為一個團體)報告。除此以外， 本報告並無其他用途。我們不會就核數師報 告的內容向任何其他人士負上或承擔任何責 任。
合理保證是高水平的保證，但不能保證按照 香港審計準則進行的審計，在某一重大錯誤 陳述存在時總能發現。錯誤陳述可以由欺詐 或錯誤引起，如果合理預期它們單獨或匯總 起來可能影響財務報表使用者依賴財務報表 所作出的經濟決定，則有關的錯誤陳述可被 視作重大。