Page 170 - Hong Kong Housing Society Annual Report 2023/24

Key audit matters (continued) 關鍵審計事項 （續）
How our audit addressed the key audit matter 該事項在我們審計中是如何應對的

In evaluating management’s net realisable value assessment, 在評估管理層的可變現淨值評估時，我們邀
we involved our valuation specialists to assist us in evaluating 請我們的估值專家協助我們以抽樣方式評估
the valuation methodology and key parameters, including the 由房屋協會管理層編制的估值方法和關鍵參
recent market transaction prices of properties with comparable 數，包括可比較地區和條件下物業的近期市
locations and conditions, adopted by the management of the 場交易價格。我們的程序亦包括評估關鍵假
Housing Society, on a sample basis. Our procedures also 設，如將會產生的建造成本與執行委員會批
included assessment of the key assumptions such as comparing 准的預算進行比較，並檢查支持性文件如建
the construction costs to be incurred to the budget approved by 造合同（如適用）。
the Executive Committee and examined the supporting document
such as construction contracts, where applicable.

We also assessed the adequacy of the related disclosures in the 我們也評估了財務報表附註中相關披露的充
notes to the financial statements. 分性。

other information included in the Annual Report 刊載於年度報告內其他信息

The Supervisory Board and Executive Committee members are 監事會及執行委員會委員需對其他信息負
responsible for the other information. The other information 責。其他信息包括刊載於年度報告內的信
comprises the information included in the Annual Report, other 息，但不包括財務報表及我們的核數師報告。
than the financial statements and our auditor’s report thereon.
Our opinion on the financial statements does not cover the 我們對財務報表的意見並不涵蓋其他信息，
other information and we do not express any form of assurance 我們亦不對該等其他信息發表任何形式的鑒
conclusion thereon. 證結論。

In connection with our audit of the financial statements, our 結合我們對財務報表的審計，我們的責任是
responsibility is to read the other information and, in doing so, 閱讀其他信息，在此過程中，考慮其他信息
consider whether the other information is materially inconsistent 是否與財務報表或我們在審計過程中所了解
with the financial statements or our knowledge obtained in the 的情況存在重大抵觸或者似乎存在重大錯誤
audit or otherwise appears to be materially misstated. If, based 陳述的情況。基於我們已執行的工作，如果
on the work we have performed, we conclude that there is a 我們認為其他信息存在重大錯誤陳述，我們
material misstatement of this other information, we are required 需要報告該事實。在這方面，我們沒有任何
to report that fact. We have nothing to report in this regard. 報告。

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