103
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2014
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Independent Auditor’s Report
獨立核數師報告書
致香港房屋協會全體委員
（根據香港房屋協會法團條例於香港註冊成立 ）
本核數師（以下簡稱「我們」）已審計列載於
第
105
頁至第
153
頁香港房屋協會（以下簡稱
「貴會」）的財務報表，此財務報表包括於二
零一四年三月三十一日的財務狀況表和截至
該日止年度的全面收支表、資產淨值變動表
和現金流量表以及主要會計政策概要及其他
附註解釋資料。
執行委員會委員就財務報表須承擔
的責任
執行委員會委員須負責根據香港會計師公
會頒佈的《香港財務報告準則》編製財務報
表，以令財務報表作出真實而公平的反映及
落實其認為編製財務報表所必要的內部監
控，以便財務報表時不存在由於欺詐或錯誤
而導致的重大錯誤陳述。
核數師的責任
我們的責任是根據我們的審計對該等財務報
表作出意見。我們的報告僅按照香港房屋協
會憲法第六十條僅向委員（作為一個團體）
報告。除此以外，我們的報告不可用作其他
用途。我們並不就本報告之內容，對任何其
他人士負責或承擔法律責任。
To the members of Hong Kong Housing Society
(Incorporated in Hong Kong under The Hong Kong Housing Society
Incorporation Ordinance)
We have audited the financial statements of Hong Kong Housing Society
(the “Society”) set out on pages 105 to 153, which comprise the statement
of financial position as at 31 March 2014, the statement of comprehensive
income, the statement of changes in net assets and the statement of cash
flows for the year then ended and a summary of significant accounting
policies and other explanatory information.
Responsibility of the Executive Committee Members
for the financial statements
The Executive Committee Members of the Society are responsible for the
preparation of the financial statements that give a true and fair view in
accordance with Hong Kong Financial Reporting Standards issued by the
Hong Kong Institute of Certified Public Accountants and for such internal
control as the Executive Committee Members determine is necessary to
enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these financial statements
based on our audit. This report is made solely to you, as a body, in
accordance with Section 60 of the Constitution of the Hong Kong Housing
Society, and for no other purpose. We do not assume responsibility towards
or accept liability to any other person for the contents of this report.
