Page 93 - Hospital Authority Annual Report 2015-1016

Independent Auditor’s Report 獨立核數師報告 獨
立
Auditor’s Responsibility (Continued) 核數師的責任（續） 核
數
An audit involves performing procedures to obtain audit evidence about 審計涉及執行程序以獲取有關綜合財務報表所載 師
the amounts and disclosures in the consolidated financial statements. 金額及披露資料的審核憑證。所選擇的程序取決 報
The procedures selected depend on the auditor’s judgement, 於核數師的判斷，包括評估由於欺詐或錯誤而導 告
including the assessment of the risks of material misstatement of 致綜合財務報表存在重大錯誤陳述的風險。在評 及
the consolidated financial statements, whether due to fraud or error. 估該等風險時，核數師考慮與該機構擬備真實而 經
In making those risk assessments, the auditor considers internal 中肯的綜合財務報表相關的內部控制，以設計適 審
control relevant to the entity’s preparation of consolidated financial 當的審計程序，但目的並非對機構的內部控制的 查
statements that give a true and fair view in order to design audit 效能發表意見。審核亦包括評價管理層所採用的 的
procedures that are appropriate in the circumstances, but not for the 會計政策的恰當性及所作出的會計估計的合理 財
purpose of expressing an opinion on the effectiveness of the entity’s 性，以及評價綜合財務報表的整體列報方式。 務
internal control. An audit also includes evaluating the appropriateness 報
of accounting policies used and the reasonableness of accounting 我們相信，我們所獲得的審核憑證是充足和適當 表
estimates made by the management, as well as evaluating the overall 地為我們的審計意見提供基礎。
presentation of the consolidated financial statements. 91

We believe that the audit evidence we have obtained is sufficient and 醫
appropriate to provide a basis for our audit opinion. 院
管
理
局
年
報

Opinion 意見 2015-2016

In our opinion, the consolidated financial statements give a true and 我們認為，該等綜合財務報表已根據香港財務報
fair view of the financial position of HA and its subsidiaries as at 31 告準則真實而中肯地反映醫管局及其附屬機構於
March 2016 and of their financial performance and cash flows for the 二零一六年三月三十一日的財務狀況及截至該日
year then ended in accordance with Hong Kong Financial Reporting 止年度的財務表現和現金流量。
Standards.

PricewaterhouseCoopers 羅兵咸永道會計師事務所
Certified Public Accountants 執業會計師

Hong Kong, 25 August 2016 香港，二零一六年八月二十五日