Page 94 - P3951_HA_AR14-15_Final Full Set_Chi_20160111_4pm
P. 94
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
Auditor’s Responsibility (Continued) （續）
An audit involves performing procedures to obtain audit evidence about the 審計涉及執行程序以獲取有關綜合財務報表所載金額及披露
amounts and disclosures in the consolidated financial statements. The 資料的審核憑證。所選定的程序取決於核數師的判斷，包括
procedures selected depend on the auditor’s judgement, including the 評估由於欺詐或錯誤而導致綜合財務報表存在重大錯誤陳述
assessment of the risks of material misstatement of the consolidated financial 的風險。在評估該等風險時，核數師考慮與該機構編製綜合
statements, whether due to fraud or error. In making those risk assessments, 財務報表以作出真實而公平的反映相關的內部控制，以設計
the auditor considers internal control relevant to the entity’s preparation of 適當的審計程序，但目的並非對機構的內部控制的效能發表
consolidated financial statements that give a true and fair view in order to 意見。審核亦包括評價管理層所採用的會計政策的合適性及
design audit procedures that are appropriate in the circumstances, but not for 所作出的會計估計的合理性，以及評價綜合財務報表的整體
the purpose of expressing an opinion on the effectiveness of the entity’s 列報方式。
internal control. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of accounting estimates
made by the management, as well as evaluating the overall presentation of the
consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and 我們相信，我們所獲得的審核憑證是充足和適當地為我們的
appropriate to provide a basis for our audit opinion. 審計意見提供基礎。
Opinion
In our opinion, the consolidated financial statements give a true and fair view 我們認為，該等綜合財務報表已根據香港財務報告準則真實
of the financial position of HA and its subsidiaries as at 31 March 2015 and of 而公平地反映醫管局及其附屬機構於二零一五年三月三十一
their financial performance and cash flows for the year then ended in 日的財務狀況及截至該日止年度的財務表現和現金流量。
compliance with Hong Kong Financial Reporting Standards.
PricewaterhouseCoopers 執業會計師
Certified Public Accountants 香港，二零一五年九月二十四日
Hong Kong, 24 September 2015 2014-2015 91 
