基本HTML版本
Independent Auditor’s Report
ToTheMembers of theHospital Authority
(Continued)
An audit involves performing procedures to obtain audit evidence about the
amounts and disclosures in the consolidated financial statements. The
procedures selected depend on the auditor ’s judgement, including the
assessment of the risks of material misstatement of the consolidated financial
statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity’s preparation of
consolidated financial statements that give a true and fair view in order to
design audit procedures that are appropriate in the circumstances, but not for
the purpose of expressing an opinion on the effectiveness of the entity’s
internal control. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of accounting estimates
made by the management, as well as evaluating the overall presentation of the
consolidated financial statements.
We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the consolidated financial statements give a true and fair view
of the state of affairs of HA and of the Group as at 31 March 2013 and of the
Group’s surplus and cash flows for the year then ended in accordance with
Hong Kong Financial Reporting Standards.
PricewaterhouseCoopers
Certified Public Accountants
Hong Kong, 22 August 2013
ዹͭࣨᅰࢪజѓ
ߧᔼ৫၍ଣ҅ϓࡰ
ᚃ
ᄲࠇऒʿੂБҏ˸ᐏ՟ϞᗫၝΥৌਕజڌה༱ږᕘʿמᚣ
༟ࣘٙᄲࠇኯᗇfה፯֛ٙҏ՟Ӕࣨᅰࢪٙкᓙdܼ̍
൙П͟ಜൟא፹ႬϾኬߧၝΥৌਕజڌπίࠠɽ፹Ⴌࠑ
ٙࠬᎈfί൙П༈ഃࠬᎈࣛdࣨᅰࢪϽᅇၾ༈ዚᇜႡၝΥ
ৌਕజڌ˸Ъ̈ॆྼϾʮ̻ٙˀ݈ᗫٙlzછՓd˸ணࠇ
ቇٙᄲࠇҏdШͦٙԨڢ࿁ዚٙlzછՓٙࣖঐ೯ڌ
จԈfᄲࣨ͵ܼ̍൙ᄆ၍ଣᄴהમٙ͜ึࠇ݁ഄٙΥቇʿ
הЪ̈ٙึࠇПࠇٙΥଣd˸ʿ൙ᄆၝΥৌਕజڌٙ
ΐజ˙όf
ҢࡁڦdҢࡁהᐏٙᄲࣨኯᗇ݊̂ԑձቇήމҢࡁٙ
ᄲࠇจԈԶਿᓾf
จԈ
ҢࡁႩމd༈ഃၝΥৌਕజڌʊ࣬ኽ࠰ಥৌਕజѓۆॆྼ
Ͼʮ̻ήˀ݈ᔼ၍҅ʿ൮ණྠɚཧɓɧϋɧ˜ɧɤɓ˚ٙ
ԫਕًرʿ൮ණྠ࿚Ї༈˚˟ϋܓٙޮቱʿତږݴඎf
ᖯжە͑༸ึࠇࢪԫਕה
ੂุึࠇࢪ
࠰ಥdɚཧɓɧϋɞ˜ɚɤɚ˚
91
醫院管理局年報
2012-2013