Page 54 - Hospital Authority Annual Report 2019-2020
P. 54

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

          The consolidated financial statements of the Hospital Authority (“HA”)   醫院管理局（「醫管局」）及其附屬機構（以下統稱
          and its subsidiaries (together, the “Group”) set out on pages 56 to 121,   「貴集團」）列載於第56至121頁的綜合財務報表，
          which comprise:                                           包括：

          •  the consolidated and HA balance sheets as at 31 March 2020;  •  於二零二零年三月三十一日的綜合及醫管局資
                                                                       產負債表；

          •  the consolidated statement of income and expenditure for the year   •  截至該日止年度的綜合收支結算表；
            then ended;

          •  the consolidated statement of comprehensive income for the year   •  截至該日止年度的綜合全面收益表；
            then ended;

          •  the consolidated statement of cash flows for the year then ended;   •  截至該日止年度的綜合現金流動報表；

          •  the consolidated statement of changes in total funds for the year then   •  截至該日止年度的綜合基金總額變動報表；及
            ended; and

          •  the notes to the consolidated financial statements, which include a   •  綜合財務報表附註，包括主要會計政策概要。
            summary of principal 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 2020, and of the Group’s consolidated   了於二零二零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   貴集團的綜合財務狀況，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   則》進行審計。我們在該等準則下承擔的責任已在
          those standards are further described in the Auditor’s Responsibilities for   本報告「核數師就審計綜合財務報表承擔的責任」
          the Audit 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。













      52  Hospital Authority Annual Report  醫院管理局年報 2019-2020
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