Page 171 - Hong Kong Housing Society Annual Report 2023/24

INDEPENDENT AUDITOR’S REPORT 獨立核數師報告書

Responsibilities of the supervisory board and 監事會及執行委員會委員就財務
Executive Committee members for the financial 報表須承擔的責任
statements

The Supervisory Board and Executive Committee members are 監事會及執行委員會委員須負責根據香港會
responsible for the preparation of the financial statements that 計師公會頒布的香港財務報告準則擬備真實
give a true and fair view in accordance with HKFRSs issued by the 而中肯的財務報表，並對其認為為使財務報
HKICPA, and for such internal control as the Supervisory Board 表的擬備不存在由於欺詐或錯誤而導致的重
and Executive Committee members determine is necessary to 大錯誤陳述所需的內部控制負責。
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 在擬備財務報表時，監事會及執行委員會委
Executive Committee members are responsible for assessing 員負責評估房屋協會持續經營的能力，並在
the Housing Society’s ability to continue as a going concern, 適用情況下披露與持續經營有關的事項，以
disclosing, as applicable, matters related to going concern 及使用持續經營為會計基礎，除非監事會及
and using the going concern basis of accounting unless the 執行委員會委員有意將房屋協會清盤或停止
Supervisory Board and Executive Committee members either 經營，或別無其他實際的替代方案。
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 審核委員會協助監事會及執行委員會委員履
are assisted by the Audit Committee in discharging their 行職責，監督房屋協會的財務報告過程。
responsibilities for overseeing the Housing Society’s financial
reporting process.

Auditor’s responsibilities for the audit of the 核數師就審計財務報表承擔的責
financial statements 任

Our objectives are to obtain reasonable assurance about whether 我們的目標，是對財務報表整體是否不存在
the financial statements as a whole are free from material 由於欺詐或錯誤而導致的重大錯誤陳述取得
misstatement, whether due to fraud or error, and to issue an 合理保證，並出具包括我們意見的核數師報
auditor’s report that includes our opinion. This report is made 告。我們遵照香港房屋協會憲法第六十六條
solely to you, as a body, in accordance with section 66 of the 僅向委員（作為一個團體）報告。除此以外，
Constitution of the Hong Kong Housing Society, and for no other 本報告並無其他用途。我們不會就核數師報
purpose. We do not assume responsibility towards or accept 告的內容向任何其他人士負上或承擔任何責
liability to any other person for the contents of this report. 任。
Reasonable assurance is a high level of assurance, but is not a 合理保證是高水平的保證，但不能保證按照
guarantee that an audit conducted in accordance with HKSAs 香港審計準則進行的審計，在某一重大錯誤
will always detect a material misstatement when it exists. 陳述存在時總能發現。錯誤陳述可以由欺詐
Misstatements can arise from fraud or error and are considered 或錯誤引起，如果合理預期它們單獨或匯總
material if, individually or in the aggregate, they could reasonably 起來可能影響財務報表使用者依賴財務報表
be expected to influence the economic decisions of users taken 所作出的經濟決定，則有關的錯誤陳述可被
on the basis of these financial statements. 視作重大。

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 169