Page 69 - Hospital Authority Annual Report 2016-2017

Hospital Authority Annual Report 醫院管理局年報 2016-2017

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（續）

(Continued)

Other Information 其他信息

HA is responsible for the other information. The other information 醫管局須對其他信息負責。其他信息包括年報內的
comprises all of the information included in the annual report other than 所有信息，但不包括綜合財務報表及我們的核數師
the consolidated financial statements and our auditor’s report thereon. 報告。

Our opinion on the consolidated financial statements does not cover the 我們對綜合財務報表的意見並不涵蓋其他信息，我
other information and we do not express any form of assurance conclusion 們亦不對該等其他信息發表任何形式的鑒證結論。
thereon.

In connection with our audit of the consolidated financial statements, 結合我們對綜合財務報表的審計，我們的責任是閱
our responsibility is to read the other information and, in doing so, 讀其他信息，在此過程中，考慮其他信息是否與綜
consider whether the other information is materially inconsistent with the 合財務報表或我們在審計過程中所了解的情況存在
consolidated financial statements or our knowledge obtained in the audit 重大抵觸或者似乎存在重大錯誤陳述的情況。
or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a 基於我們已執行的工作，如果我們認為其他信息存
material misstatement of this other information, we are required to report 在重大錯誤陳述，我們需要報告該事實。在這方
that fact. We have nothing to report in this regard. 面，我們沒有任何報告。

Responsibilities of HA and Those Charged with 醫管局及管治層就綜合財務報表須承擔
Governance for the Consolidated Financial Statements 的責任

HA is responsible for the preparation of the consolidated financial 醫管局須負責根據香港會計師公會頒布的《香港財
statements that give a true and fair view in accordance with HKFRSs issued 務報告準則》擬備真實而中肯的綜合財務報表，並
by the HKICPA, and for such internal control as HA determines is necessary 對其認為為使綜合財務報表的擬備不存在由於欺
to enable the preparation of consolidated financial statements that are free 詐或錯誤而導致的重大錯誤陳述所需的內部控制
from material misstatement, whether due to fraud or error. 負責。

In preparing the consolidated financial statements, HA is responsible for 在擬備綜合財務報表時，醫管局負責評估貴集團持
assessing the Group’s ability to continue as a going concern, disclosing, as 續經營的能力，並在適用情況下披露與持續經營有
applicable, matters related to going concern and using the going concern 關的事項，以及使用持續經營為會計基礎，除非出
basis of accounting unless there are events or conditions that have caused 現任何事項或情況而導致或可能導致貴集團不能持
or may cause the Group to cease to continue as a going concern. 續經營。

Those charged with governance are responsible for overseeing the Group’s 管治層須負責監督貴集團的財務報告過程。
financial reporting process.

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