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Auditor’s responsibility
(continued)
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
financial position of the Society as at 31 March 2016 and of the
Society’s financial performance 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
21 July 2016
核數師的責任
（續）
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
擬備真實而中肯的財務報表相關的內部控
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
策的恰當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能充足和
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》真實而中肯地反映貴會於二零
一六年三月三十一日的財務狀況及截至該日
止年度的財務表現及現金流量。
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
二零一六年七月二十一日
Hong Kong Housing Society Annual Report 2016
110
INDEPENDENT AUDITOR’S REPORT
獨立核數師報告書