62
Independent Auditor’s Report
獨立核數師報告書
財務報告
Financial Report
TO THE COUNCIL MEMBERS OF
HONG KONG COUNCIL FOR ACCREDITATION OF
ACADEMIC AND VOCATIONAL QUALIFICATIONS
香港學術及職業資歷評審局
(Established under the Hong Kong Council for Accreditation of
Academic and Vocational Qualifications Ordinance)
We have audited the financial statements of Hong Kong Council for
Accreditation of Academic and Vocational Qualifications (the “Council”)
set out on pages 64 to 105, which comprise the statement of financial
position as at 31 March 2015, and the statement of profit or loss and
other comprehensive income, statement of changes in reserves and
statement of cash flows for the year then ended, and a summary of
significant accounting policies and other explanatory information.
The Council Members’ Responsibility for the
Financial Statements
The council members are responsible for the preparation of 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 council 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 and to report our opinion solely to
you, as a body, in accordance with section 15 of the Hong Kong
Council for Accreditation of Academic and Vocational Qualifications
Ordinance (Cap.1150), 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.
致香港學術及職業資歷評審局成員
（按照《香港學術及職業資歷評審局條例》
成立）
本核數師行已完成審核香港學術及職
業資歷評審局（「貴局」）載於第
64
至
105
頁之財務報表，包括二零一五年三月
三十一日的財務狀況表，截至二零一五
年三月三十一日止年度之損益及其他全
面收益表、儲備變動表、現金流量變動
表、主要會計政策概要及其他附註解釋
資料。
貴局成員對財務報表的責任
貴局成員須負責按照香港會計師公會頒
佈的香港財務報告準則而編製反映真實
與公平的財務報表，並由成員決定所有
必要的相關內部監控，以確保財務報表
的編制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
本行之責任為根據吾等之審核結果，按
照《香港學術及職業資歷評審局條例》（第
1150
章）第
15
條的規定就該等財務報表
發表意見，並僅向全體成員匯報，並無
其他目的。本行不會就本報告之內容向
任何其他人士負上或承擔任何責任。本
行乃按照香港會計師公會頒佈的香港核
數準則進行審核工作。該等準則規定，
本核數師行必須遵守操守規定，計劃及
進行審核工作，就有關之財務報表是否
確無重大錯誤陳述作出合理確認。
