113 / 166
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
111
頁至第
159
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
零一六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益表、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》擬備真實而中
肯的財務報表，並對其認為為使財務報表的
擬備不存在由於欺詐或錯誤而導致的重大錯
誤陳述所必需的內部控制負責。
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
表發表意見。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。我們概不就本報告的內容，對任何其
他人士負責或承擔法律責任。
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，以對財務報
表是否不存有任何重大錯誤陳述獲取合理
保證。
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 111 to 159 which comprise the
statement of financial position as at 31 March 2016, 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.
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.
109
香港房屋協會
2016
年年報
Independent auditor’s report
獨立核數師報告書