Page 70 - 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（續）

(Continued)

Auditor’s Responsibilities for the Audit of the 核數師就審計綜合財務報表
Consolidated Financial Statements
承擔的責任
Our objectives are to obtain reasonable assurance about whether the
consolidated financial statements as a whole are free from material 我們的目標，是對綜合財務報表整體是否不存在由
misstatement, whether due to fraud or error, and to issue an auditor’s 於欺詐或錯誤而導致的重大錯誤陳述取得合理保
report that includes our opinion. We report our opinion solely to you, as a 證，並出具包括我們意見的核數師報告。我們僅按
body, in accordance with Section 10 of the Hospital Authority Ordinance 照醫院管理局條例第十條向閣下（作為整體）報告
and for no other purpose. We do not assume responsibility towards 我們的意見，除此之外本報告別無其他目的。我們
or accept liability to any other person for the contents of this report. 不會就本報告的內容向任何其他人士負上或承擔任
Reasonable assurance is a high level of assurance, but is not a guarantee 何責任。合理保證是高水平的保證，但不能保證按
that an audit conducted in accordance with HKSAs will always detect a 照《香港審計準則》進行的審計，在某一重大錯誤
material misstatement when it exists. Misstatements can arise from fraud 陳述存在時總能發現。錯誤陳述可以由欺詐或錯誤
or error and are considered material if, individually or in the aggregate, 引起，如果合理預期它們單獨或滙總起來可能影響
they could reasonably be expected to influence the economic decisions of 綜合財務報表使用者依賴綜合財務報表所作出的經
users taken on the basis of these consolidated financial statements. 濟決定，則有關的錯誤陳述可被視作重大。

As part of an audit in accordance with HKSAs, we exercise professional 在根據《香港審計準則》進行審計的過程中，我們
judgement and maintain professional scepticism throughout the audit. We 運用了專業判斷，保持了專業懷疑態度。我們亦：
also:
• Identify and assess the risks of material misstatement of the consolidated • 識別和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的風險，設計及執行審計
financial statements, whether due to fraud or error, design and perform 程序以應對這些風險，以及獲取充足和適當的
audit procedures responsive to those risks, and obtain audit evidence 審計憑證，作為我們意見的基礎。由於欺詐可
that is sufficient and appropriate to provide a basis for our opinion. The 能涉及串謀、偽造、蓄意遺漏、虛假陳述，或
risk of not detecting a material misstatement resulting from fraud is 凌駕於內部控制之上，因此未能發現因欺詐而
higher than for one resulting from error, as fraud may involve collusion, 導致的重大錯誤陳述的風險高於未能發現因錯
forgery, intentional omissions, misrepresentations, or the override of 誤而導致的重大錯誤陳述的風險。
internal control.
• Obtain an understanding of internal control relevant to the audit in order • 了解與審計相關的內部控制，以設計適當的審
to design audit procedures that are appropriate in the circumstances, but 計程序，但目的並非對貴集團內部控制的有效
not for the purpose of expressing an opinion on the effectiveness of the 性發表意見。
Group’s internal control.
• Evaluate the appropriateness of accounting policies used and the • 評價醫管局所採用會計政策的恰當性及作出會
reasonableness of accounting estimates and related disclosures made by 計估計和相關披露的合理性。
HA.

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