Page 68 - Hospital Authority Annual Report 2016-2017

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 獨立核數師報告

To The Members of the Hospital Authority 致醫院管理局成員

Opinion 意見

What we have audited 我們已審計的內容
醫 院 管 理 局（「醫 管 局 」）及 其 附 屬 機 構（以 下 統 稱
The consolidated financial statements of the Hospital Authority (“HA”) and 「貴集團」）列載於第 68 至 122 頁的綜合財務報表，
its subsidiaries (together, the “Group”) set out on pages 68 to 122, which 包括：
comprise: • 於二零一七年三月三十一日的綜合及醫管局資
• the consolidated and HA balance sheets as at 31 March 2017;
產負債表；
• the consolidated statement of income and expenditure for the year then • 截至該日止年度的綜合收支結算表；
ended;
• 截至該日止年度的綜合全面收益表；
• the consolidated statement of comprehensive income for the year then
ended; • 截至該日止年度的綜合現金流動報表；
• 截至該日止年度的綜合淨資產變動報表；及
• the consolidated statement of cash flows for the year then ended;
• the consolidated statement of changes in net assets for the year then • 綜合財務報表附註，包括主要會計政策概要。

ended; and
• the notes to the consolidated financial statements, which include a

summary of significant accounting policies.

Our opinion 我們的意見

In our opinion, the consolidated financial statements give a true and fair 我們認為，該等綜合財務報表已根據香港會計師公
view of the financial position of HA and the consolidated financial position 會頒布的《香港財務報告準則》真實而中肯地反映
of the Group as at 31 March 2017, and of the Group’s consolidated 了於二零一七年三月三十一日醫管局的財務狀況及
financial performance and its consolidated cash flows for the year then 貴集團的綜合財政狀況，以及貴集團截至該日止年
ended in accordance with Hong Kong Financial Reporting Standards 度的綜合財務表現及綜合現金流量。
(“HKFRSs”) issued by the Hong Kong Institute of Certified Public
Accountants (“HKICPA”).

Basis for Opinion 意見的基礎

We conducted our audit in accordance with Hong Kong Standards on 我 們 已 根 據 香 港 會 計 師 公 會 頒 布 的《香 港 審 計 準
Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those 則》進行審計。我們在該等準則下承擔的責任已在
standards are further described in the Auditor’s Responsibilities for the Audit 本報告「核數師就審計綜合財務報表承擔的責任」
of the Consolidated Financial Statements section of our report. 部分中作進一步闡述。

We believe that the audit evidence we have obtained is sufficient and 我們相信，我們所獲得的審計憑證能充足及適當地
appropriate to provide a basis for our opinion. 為我們的審計意見提供基礎。

Independence 獨立性

We are independent of the Group in accordance with the HKICPA’s Code of 根 據 香 港 會 計 師 公 會 頒 布 的《專 業 會 計 師 道 德 守
Ethics for Professional Accountants (“the Code”), and we have fulfilled our 則（》以下簡稱「守則」），我們獨立於貴集團，並已
other ethical responsibilities in accordance with the Code. 履行守則中的其他專業道德責任。

64