Page 87 - HKCAAVQ AR 2018-19

ዹͭࣨᅰࢪజѓࣣ
Independent Auditor’s Report
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Financial Report ৌਕజѓ

Independent Auditor’s Report
ዹͭࣨᅰࢪజѓࣣ
FINANCIAL

REPORT TO THE COUNCIL MEMBERS OF ߧ࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅ϓࡰ
HONG KONG COUNCIL FOR ACCREDITATION OF
財 務 報告 ACADEMIC AND VOCATIONAL QUALIFICATIONS
࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅
(Established under the Hong Kong Council for Accreditation of €ܲ๫࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅ૢ
Academic and Vocational Qualifications Ordinance) Է‘ϓͭ

Opinion จԈ

We have audited the financial statements of Hong Kong Council ͉ࣨᅰࢪБ€˸ɨᔊ၈˜Ңࡁ™ʊᄲࠇ
for Accreditation of Academic and Vocational Qualifications (the ΐ༱׵ୋ91Ї160ࠫٙ࠰ಥኪஔʿᔖุ
“Council”) set out on pages 91 to 160, which comprise the statement ༟ዝ൙ᄲ҅€˸ɨᔊ၈˜൮҅™ʘৌਕ
of financial position as at 31 March 2019, and the statement of జڌdϤৌਕజڌܼ̍׵ɚཧɓɘϋɧ
comprehensive income, statement of changes in reserves and ˜ɧɤɓ˚ৌਕًرڌၾ࿚Ї༈˚˟ϋ
statement of cash flows for the year then ended, and notes to the ܓٙΌࠦϗूڌeᎷ௪ᜊਗڌձତږݴ
financial statements, including a summary of significant accounting ඎᜊਗڌd˸ʿৌਕజڌڝൗdܼ̍˴
policies. ࠅึࠇ݁ഄ฿ࠅf

In our opinion, the financial statements give a true and fair view of ҢࡁႩމd༈ഃৌਕజڌʊ࣬ኽ࠰ಥึ
the financial position of the Council as at 31 March 2019, and of ࠇࢪʮึ཯бٙ࠰ಥৌਕజѓ๟ۆ‘
its financial performance and its cash flows for the year then ended ॆྼၾʮ̻ήˀ݈ə൮҅׵ɚཧɓɘϋ
in accordance with Hong Kong Financial Reporting Standards ɧ˜ɧɤɓ˚ٙৌਕًرʿ࿚Ї༈˚˟
(“HKFRSs”) issued by the Hong Kong Institute of Certified Public ϋܓٙৌਕڌତʿତږݴඎf
Accountants (“HKICPA”).

Basis for Opinion จԈਿᓾ

We conducted our audit in accordance with Hong Kong Standards on Ңࡁʊ࣬ኽ࠰ಥึࠇࢪʮึ཯бٙ࠰
Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under ಥᄲࠇ๟ۆ‘ආБᄲࠇfҢࡁί༈ഃ๟
those standards are further described in the Auditor’s Responsibilities ۆɨוዄٙப΂ʊί͉జѓ˜ࣨᅰࢪఱ
for the Audit of the Financial Statements section of our report. We are ᄲࠇၝΥৌਕజڌוዄٙப΂™௅ʱʕ
independent of the Council in accordance with the HKICPA’s Code ЪආɓӉᙕࠑf࣬ኽ࠰ಥึࠇࢪʮึ཯
of Ethics for Professional Accountants (“the Code”), and we have бٙਖ਼ุึࠇࢪ༸ᅃςۆ‘€˸ɨᔊ
fulfilled our other ethical responsibilities in accordance with the Code. ၈˜ςۆ™dҢࡁዹͭ׵൮҅dԨʊᄵ
We believe that the audit evidence we have obtained is sufficient and БςۆʕٙՉ˼ਖ਼ุ༸ᅃப΂fҢࡁ޴
appropriate to provide a basis for our opinion. ڦהᐏ੻ٙᄲࠇኯᗇঐ̂ԑʿቇ຅ήމ
౤̈ٙᄲࠇจԈ౤Զਿᓾf

Hong Kong Council for Accreditation of Academic and Vocational Qualifications 87
࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅