Page 167 - 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
165
INDEPENDENT AUDITOR’S REPORT 獨立核數師報告書
Auditor’s responsibilities for the audit of the financial statements (continued)
• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with the Audit Committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide the Audit Committee with a statement that we have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied.
From the matters communicated with the Audit Committee, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Ernst & Young
Certified Public Accountants
27/F, One Taikoo Place 979 King’s Road Quarry Bay, Hong Kong
29 July 2021
核數師就審計財務報表承擔的責任
(續)
• 評價財務報表的整體列報方式、結構和 內容，包括披露，以及財務報表是否中 肯反映交易和事項。
我們與審核委員會溝通了計劃的審計範圍、 時間安排、重大審計發現等，包括我們在審 計中識別出內部控制的任何重大缺陷。
我們還向審核委員會提交聲明，說明我們已 符合有關獨立性的相關專業道德要求，並與 他們溝通有可能合理地被認為會影響我們獨 立性的所有關係和其他事項，以及在適用的 情況下，採取措施消除威脅或實施防範措施。
從與審核委員會溝通的事項中，我們確定那 些事項對本期財務報表的審計最為重要，因 而構成關鍵審計事項。我們在核數師報告中 描述這些事項，除非法律法規不允許公開披 露這些事項，或在極端罕見的情況下，如果 合理預期在我們報告中溝通某事項造成的負 面後果超過產生的公眾利益，我們決定不應 在報告中溝通該事項。
安永會計師事務所
執業會計師
香港鰂魚涌 英皇道979號 太古坊一座27樓
二零二一年七月二十九日