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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
ToTheMembers of theHospital Authority
We have audited the consolidated financial statements of the Hospital
Authority (“HA”) and its subsidiaries (together, the “Group”) set out on pages 92
to 139, which comprise the consolidated and HA balance sheets as at 31 March
2013, and the consolidated statement of income and expenditure, the
consolidated statement of comprehensive income, the consolidated cash flow
statement and the consolidated statement of changes in net assets for the year
then ended, and a summary of significant accounting policies and other
explanatory information.
TheHospital Authority’s Responsibility for the
Consolidated Financial Statements
The Hospital Authority is responsible for the preparation of consolidated
financial statements that give a true and fair view in accordance with Hong
Kong Financial Reporting Standards issued by the Hong Kong Institute of
Certified Public Accountants, and for such internal control as the Hospital
Authority determines is necessary to enable the preparation of consolidated
financial statements that are free from material misstatement, whether due to
fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these consolidated financial
statements based on our audit and to report our opinion solely to you, as a
body, in accordance with section 10 of the Hospital Authority Ordinance and
for no other purpose. We do not assume responsibility towards or accept
liability to any other person for the contents of this report.
We conducted our audit in accordance with Hong Kong Standards on Auditing
issued by the Hong Kong Institute of Certified Public Accountants. Those
standards require that we comply with ethical requirements and plan and
per form the audit to obtain reasonable assurance about whether the
consolidated financial statements are free from material misstatement.
ዹͭࣨᅰࢪజѓ
ߧᔼ৫၍ଣ҅ϓࡰ
͉ࣨᅰࢪ˸ɨᔊ၈Ңࡁʊᄲࠇΐ༱ୋ
92
ࠫЇ
139
ࠫ
ᔼ৫၍ଣ҅ᔼ၍҅ʿՉڝ᙮ዚ˸ɨΥ၈൮ණྠ
ٙၝΥৌਕజڌdϤၝΥৌਕజڌܼ̍ɚཧɓɧϋɧ˜
ɧɤɓ˚ٙၝΥʿᔼ၍҅༟ପࠋවڌၾ࿚Ї༈˚˟ϋܓٙၝ
Υϗ˕ഐၑڌeၝΥΌࠦϗूڌeၝΥତږݴਗజڌձၝΥ
ଋ༟ପᜊਗజڌd˸ʿ˴ࠅึࠇ݁ഄ฿ࠅʿՉ˼ڝൗ༆ᙑ༟
ࣘf
ᔼ৫၍ଣ҅ఱၝΥৌਕజڌוዄٙப
ᔼ৫၍ଣ҅ࠋப࣬ኽ࠰ಥึࠇࢪʮึбٙ࠰ಥৌਕజѓ
ۆᇜႡၝΥৌਕజڌd˸˿ၝΥৌਕజڌЪ̈ॆྼϾʮ̻
ٙˀ݈dʿໝྼՉႩމᇜႡၝΥৌਕజڌה̀ࠅٙlzછ
Փd˸ԴၝΥৌਕజڌʔπί͟ಜൟא፹ႬϾኬߧٙࠠɽ
፹Ⴌࠑf
ࣨᅰࢪٙப
Ңࡁٙப݊࣬ኽҢࡁٙᄲࠇ࿁༈ഃၝΥৌਕజڌЪ̈จ
ԈdԨܲᔼ৫၍ଣ҅ૢԷୋɤૢසΣʘᔼ৫၍ଣ҅ϓ
ࡰజѓdৰϤʘ̮͉జѓйೌՉ˼ͦٙfҢࡁʔึఱ͉జѓ
ٙlz࢙ΣОՉ˼ɛɻࠋɪאוዄОபf
Ңࡁʊ࣬ኽ࠰ಥึࠇࢪʮึ̺ٙ࠰ಥᄲࠇۆආБᄲࠇf
வԬۆࠅӋҢࡁ፭ς༸ᅃᇍdԨྌʿੂБᄲࠇd˸Υ
ଣᆽ֛ϤഃၝΥৌਕజڌ݊щʔπίОࠠɽ፹Ⴌࠑf
90 HOSPITAL AUTHORITY ANNUAL REPORT 2012-2013