Page 173 - Hong Kong Housing Society Annual Report 2023/24

INDEPENDENT AUDITOR’S REPORT 獨立核數師報告書

Auditor’s responsibilities for the audit of the 核數師就審計財務報表承擔的責
financial statements (continued) 任 （續）
• Evaluate the overall presentation, structure and content • 評價財務報表的整體列報方式、結構和
of the financial statements, including the disclosures, and 內容，包括披露，以及財務報表是否中
whether the financial statements represent the underlying 肯反映交易和事項。
transactions and events in a manner that achieves fair
presentation.
We communicate with the Audit Committee regarding, among 我們與審核委員會溝通了計劃的審計範圍、
other matters, the planned scope and timing of the audit and 時間安排、重大審計發現等，包括我們在審
significant audit findings, including any significant deficiencies in 計中識別出內部控制的任何重大缺陷。
internal control that we identify during our audit.
We also provide the Audit Committee with a statement that we 我們還向審核委員會提交聲明，說明我們已
have complied with relevant ethical requirements regarding 符合有關獨立性的相關專業道德要求，並與
independence and to communicate with them all relationships 他們溝通有可能合理地被認為會影響我們獨
and other matters that may reasonably be thought to bear on our 立性的所有關係和其他事項，以及在適用的
independence, and where applicable, actions taken to eliminate 情況下，採取措施消除威脅或實施防範措施。
threats or safeguards applied.

From the matters communicated with the Audit Committee, 從與審核委員會溝通的事項中，我們確定那
we determine those matters that were of most significance in 些事項對本期財務報表的審計最為重要，因
the audit of the financial statements of the current period and 而構成關鍵審計事項。我們在核數師報告中
are therefore the key audit matters. We describe these matters 描述這些事項，除非法律法規不允許公開披
in our auditor’s report unless law or regulation precludes 露這些事項，或在極端罕見的情況下，如果
public disclosure about the matter or when, in extremely rare 合理預期在我們報告中溝通某事項造成的負
circumstances, we determine that a matter should not be 面後果超過產生的公眾利益，我們決定不應
communicated in our report because the adverse consequences 在報告中溝通該事項。
of doing so would reasonably be expected to outweigh the public
interest benefits of such communication.

安永會計師事務所
Ernst & Young
Certified Public Accountants 執業會計師

27/F, One Taikoo Place 香港鰂魚涌
979 King’s Road 英皇道979號
Quarry Bay, Hong Kong 太古坊一座27樓

25 July 2024 二零二四年七月二十五日

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 171