Hong Kong Housing Society Annual Report 2014
104
Auditor’s responsibility
(continued)
We conducted our audit in accordance with Hong Kong Standards on
Auditing issued by the Hong Kong Institute of Certified Public Accountants.
Those standards require that we comply with ethical requirements and plan
and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about
the amounts and disclosures in the financial statements. The procedures
selected depend on the auditor’s judgement, including the assessment
of the risks of material misstatement of the financial statements, whether
due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the entity’s preparation of the financial
statements that give a true and fair view in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity’s internal control.
An audit also includes evaluating the appropriateness of accounting
policies used and the reasonableness of accounting estimates made
by the Executive Committee Members, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements give a true and fair view of the state
of affairs of the Society as at 31 March 2014 and of its surplus and cash
flows for the year then ended in accordance with Hong Kong Financial
Reporting Standards.
KPMG
Certified Public Accountants
8th Floor, Prince’s Building
10 Chater Road
Central, Hong Kong
17 July 2014
核數師的責任
（續）
我們已根據香港會計師公會頒佈的《香港審
計準則》進行審計。該等準則要求我們遵守
道德規範，並規劃及執行審計，以合理確定
財務報表是否不存有任何重大錯誤陳述。
審計涉及執行程序以獲取有關財務報表所載
金額及披露資料的審計憑證。所選定的程序
取決於核數師的判斷，包括評估由於欺詐或
錯誤而導致財務報表存有重大錯誤陳述的
風險。在評估該等風險時，核數師考慮與
貴會編製財務報表以作出真實而公平的反映
相關的內部控制，以設計適當的審計程序，
但目的並非為對貴會的內部控制的有效性發
表意見。審計亦包括評價執行委員會委員所
採用的會計政策的合適性及所作出的會計估
計的合理性，以及評價財務報表的整體列報
方式。
我們相信，我們所獲得的審計憑證是充足和
適當地為我們的審計意見提供基礎。
意見
我們認為，該等財務報表已根據《香港財務
報告準則》真實而公平地反映貴會於二零
一四年三月三十一日的事務狀況及截至該日
止年度之盈餘及現金流量。
畢馬威會計師事務所
執業會計師
香港中環
遮打道
10
號
太子大廈
8
樓
二零一四年七月十七日
I nde p endent Aud i t or ’ s Re por t
獨立核數師報告書
