67
Financial Report
財務報告
67
Independent Auditor’s Report (continued)
獨立核數師報告書（續）
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 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
council 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 Council as at 31 March 2016, and of its financial
performance and cash flows for the year then ended in accordance
with Hong Kong Financial Reporting Standards.
Deloitte Touche Tohmatsu
Certified Public Accountants
Hong Kong
23 September 2016
審核工作須執行程序以取得有關財務報
表所載數據及披露之審核憑證。所採用
的程序須按核數師之判斷作出選擇，包
括評估財務報表是否載有基於欺詐或錯
誤而導致之重大錯誤陳述之風險。於作
出該等風險評估時，核數師會考慮有關
該局編製反映真實與公平的財務報表有
關之內部監控，以制定有關情況下合適
之審核程序，但不會對該局內部監控之
有效性發表意見。審核工作亦包括評估
所用會計政策是否適當及成員所作的會
計估計是否合理，同時亦評估財務報表
整體之呈列方式。
本行相信，所取得的審核憑證足夠和適
當地為吾等的審核意見建立基礎。
意見
本行認為，財務報表均真實與公平地反
映貴局於二零一六年三月三十一日之財
務狀況，及其截至該日止全年度的財務
表現及現金流量，並已按照香港財務報
告準則而妥善編製。
德勤
•
關黃陳方會計師行
執業會計師
香港
二零一六年九月二十三日