Page 167 - Hong Kong Housing Society Annual Report 2023/24

INDEPENDENT AUDITOR’S REPORT
獨立核數師報告書

to the members of Hong Kong Housing society 致香港房屋協會全體委員
(Incorporated in Hong Kong under The Hong Kong Housing （根據香港房屋協會法團條例於香港註冊
Society Incorporation Ordinance) 成立）

opinion 意見

We have audited the financial statements of Hong Kong Housing 我們已審計列載於第一百七十二至第
Society (the “Housing Society”) set out on pages 172 to 247, which 二百四十七頁之香港房屋協會（「房屋協會」）
comprise the statement of financial position as at 31 March 2024, 的財務報表，此財務報表包括於二零二四年
and the statement of comprehensive income, the statement of 三月三十一日的財務狀況表與截至該日止年
changes in net assets and the statement of cash flows for the 度的全面收益表、資產淨值變動表和現金流
year then ended, and notes to the financial statements, including 量表，以及其他附註解釋資料，包括重大會
material accounting policy information. 計政策資料。

In our opinion, the financial statements give a true and fair view 我們認為，該等財務報表已根據香港會計師
of the financial position of the Housing Society as at 31 March 公會（「香港會計師公會」）頒布的香港財務報
2024, and of its financial performance and its cash flows for 告準則（「香港財務報告準則」）真實而中肯地
the year then ended in accordance with Hong Kong Financial 反映了房屋協會於二零二四年三月三十一日
Reporting Standards (“HKFRSs”) issued by the Hong Kong 的財務狀況及截至該日止年度的財務表現及
Institute of Certified Public Accountants (“HKICPA”). 現金流量。

basis for opinion 意見的基礎

We conducted our audit in accordance with Hong Kong Standards 我們已根據香港會計師公會頒布的香港審計
on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities 準則（「香港審計準則」）進行審計。我們在
under those standards are further described in the Auditor’s 該等準則下承擔的責任已在本報告核數師就
responsibilities for the audit of the financial statements section 審計財務報表承擔的責任 部分中作進一步闡
of our report. We are independent of the Housing Society in 述。根據香港會計師公會頒布的專業會計師
accordance with the HKICPA’s Code of Ethics for Professional 道德守則 （「守則」），我們獨立於房屋協會，
Accountants (the “Code”), and we have fulfilled our other ethical 並已履行守則中的其他專業道德責任。我們
responsibilities in accordance with the Code. We believe that the 相信，我們所獲得的審計憑證能充足及適當
audit evidence we have obtained is sufficient and appropriate to 地為我們的審計意見提供基礎。
provide a basis for our opinion.

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 165