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Independent Auditor’s Report and Audited Financial Statements
獨立核數師報告及經審查的財務報表
Independent Auditor’s Report
To The Members of the Hospital Authority
We have audited the consolidated financial statements of the Hospital 本核數師（以下簡稱「我們」）已審核列載於第 92 頁至 142 頁
Authority (“HA”) and its subsidiaries set out on pages 92 to 142, which comprise 醫院管理局（「醫管局」）及其附屬機構的綜合財務報表，此綜
the consolidated and HA balance sheets as at 31 March 2015, and the 合財務報表包括於二零一五年三月三十一日的綜合及醫管局
consolidated statement of income and expenditure, the consolidated 資產負債表與截至該日止年度的綜合收支結算表、綜合全面
statement of comprehensive income, the consolidated statement of cash flows 收益表、綜合現金流動報表和綜合淨資產變動報表，以及主
and the consolidated statement of changes in net assets for the year then 要會計政策概要及其他附註解釋資料。
ended, and a summary of significant accounting policies and other explanatory
information.
The Hospital Authority’s Responsibility for the
Consolidated Financial Statements
The Hospital Authority is responsible for the preparation of consolidated 醫院管理局須負責根據香港會計師公會頒佈的香港財務報告
financial statements that give a true and fair view in accordance with Hong 準則編製的綜合財務報表，以令綜合財務報表作出真實而公
Kong Financial Reporting Standards issued by the Hong Kong Institute of 平的反映，及落實其認為編製綜合財務報表所必要的內部控
Certified Public Accountants, and for such internal control as the Hospital 制，以使綜合財務報表不存在由於欺詐或錯誤而導致的重大
Authority determines is necessary to enable the preparation of consolidated 錯誤陳述。
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 consolidated financial 我們的責任是根據我們的審計對該等綜合財務報表作出意
statements based on our audit and to report our opinion solely to you, as a 見，並按照醫院管理局條例第十條僅向整體之醫院管理局成
body, in accordance with section 10 of the Hospital Authority Ordinance and 員報告，除此之外本報告別無其他目的。我們不會就本報告
for no other purpose. We do not assume responsibility towards or accept 的內容向任何其他人士負上或承擔任何責任。
liability to any other person for the contents of this report.
We conducted our audit in accordance with Hong Kong Standards on Auditing 我們已根據香港會計師公會頒布的香港審計準則進行審計。
issued by the Hong Kong Institute of Certified Public Accountants. Those 這些準則要求我們遵守道德規範，並規劃及執行審計，以合
standards require that we comply with ethical requirements and plan and 理確定此等綜合財務報表是否不存在任何重大錯誤陳述。
perform the audit to obtain reasonable assurance about whether the
consolidated financial statements are free from material misstatement.
90 Hospital Authority Annual Report 2014-2015
