Page 92 - Hospital Authority Annual Report 2015-1016

Independent Auditor’s Report and Independent Auditor’s Report 獨立核數師報告
Audited Financial Statements
To The Members of the Hospital Authority 致醫院管理局成員

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
Authority (“HA”) and its subsidiaries set out on pages 92 to 142, which 至 142 頁醫院管理局（「醫管局」）及其附屬機構的
comprise the consolidated and HA balance sheets as at 31 March 綜合財務報表，此綜合財務報表包括於二零一六
2016, and the consolidated statement of income and expenditure, the 年三月三十一日的綜合及醫管局資產負債表與截
consolidated statement of comprehensive income, the consolidated 至該日止年度的綜合收支結算表、綜合全面收益
statement of cash flows and the consolidated statement of changes 表、綜合現金流動報表和綜合淨資產變動報表，
in net assets for the year then ended, and a summary of significant 以及主要會計政策概要及其他附註解釋資料。

90 accounting policies and other explanatory information.

The Hospital Authority’s Responsibility for 醫院管理局就綜合財務報表須承擔
the Consolidated Financial Statements 的責任

Hospital Authority Annual Report 2015-2016 The Hospital Authority is responsible for the preparation of 醫院管理局須負責根據香港會計師公會頒布的香
consolidated financial statements that give a true and fair view in 港財務報告準則擬備真實而中肯的綜合財務報
accordance with Hong Kong Financial Reporting Standards issued by 表，並對其認為為使綜合財務報表的擬備不存在
the Hong Kong Institute of Certified Public Accountants, and for such 由於欺詐或錯誤而導致的重大錯誤陳述所必需的
internal control as the Hospital Authority determines is necessary to 內部控制負責。
enable the preparation of consolidated financial statements that are
free from material misstatement whether due to fraud or error.

Auditor’s Responsibility 核數師的責任

Our responsibility is to express an opinion on these consolidated 我們的責任是根據我們的審計對該等綜合財務報
financial statements based on our audit and to report our opinion 表發表意見，並按照醫院管理局條例第十條僅向
solely to you, as a body, in accordance with section 10 of the Hospital 整體之醫院管理局成員報告，除此之外本報告別
Authority Ordinance and for no other purpose. We do not assume 無其他目的。我們不會就本報告的內容向任何其
responsibility towards or accept liability to any other person for the 他人士負上或承擔任何責任。
contents of this report.

We conducted our audit in accordance with Hong Kong Standards 我們已根據香港會計師公會頒布的香港審計準則
on Auditing issued by the Hong Kong Institute of Certified Public 進行審計。這些準則要求我們遵守道德規範，並
Accountants. Those standards require that we comply with ethical 規劃及執行審計以對此等綜合財務報表是否不存
requirements and plan and perform the audit to obtain reasonable 在任何重大錯誤陳述獲取合理保證。
assurance about whether the consolidated financial statements are
free from material misstatement.