Page 57 - Hospital Authority Annual Report 2019-2020

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 Consolidated 核數師就審計綜合財務報表承擔的責任 （續）
Financial Statements (Continued)

• Conclude on the appropriateness of HA’s use of the going concern • 對醫管局採用持續經營會計基礎的恰當性作出
basis of accounting and, based on the audit evidence obtained, 結論。根據所獲取的審計憑證，確定是否存在
whether a material uncertainty exists related to events or conditions 與事項或情況有關的重大不確定性，從而可能
that may cast significant doubt on the Group’s ability to continue as a 導致對貴集團的持續經營能力產生重大疑慮。
going concern. If we conclude that a material uncertainty exists, we 如果我們認為存在重大不確定性，則有必要在
are required to draw attention in our auditor’s report to the related 核數師報告中提請使用者注意綜合財務報表中
disclosures in the consolidated financial statements or, if such 的相關披露。假若有關的披露不足，則我們應
disclosures are inadequate, to modify our opinion. Our conclusions are 當發表非無保留意見。我們的結論是基於核數
based on the audit evidence obtained up to the date of our auditor’s 師報告日止所取得的審計憑證。然而，未來事
report. However, future events or conditions may cause the Group to 項或情況可能導致貴集團不能持續經營。
cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the • 評價綜合財務報表的整體列報方式、結構和內
consolidated financial statements, including the disclosures, and 容，包括披露，以及綜合財務報表是否中肯反
whether the consolidated financial statements represent the 映交易和事項。
underlying transactions and events in a manner that achieves fair
presentation.

• Obtain sufficient appropriate audit evidence regarding the financial • 就貴集團內實體或業務活動的財務信息獲取充
information of the entities or business activities within the Group to 足、適當的審計憑證，以便對綜合財務報表發
express an opinion on the consolidated financial statements. We are 表意見。我們負責貴集團審計的方向、監督和
responsible for the direction, supervision and performance of the 執行。我們為審計意見承擔全部責任。
group audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among 除其他事項外，我們與管治層溝通了計劃的審計範
other matters, the planned scope and timing of the audit and significant 圍、時間安排、重大審計發現等，包括我們在審計
audit findings, including any significant deficiencies in internal control 中識別出內部控制的任何重大缺陷。
that we identify during our audit.

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

Hong Kong, 24 September 2020 香港，二零二零年九月二十四日

Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審核的財務報表 55