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 142, which comprise the consolidated and HA balance sheets as at 31
March 2014, and the consolidated statement of income and expenditure, the
consolidated statement of comprehensive income, the consolidated statement
of cash flows 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
perform the audit to obtain reasonable assurance about whether the
consolidated financial statements are free from material misstatement.
ዹͭࣨᅰࢪజѓ
ߧ
ᔼ৫၍ଣ҅ϓࡰ
本核數師（以下簡稱「我們」）已審核列載於第
92
頁至
142
頁
醫院管理局（「醫管局」）及其附屬機構（以下合稱「貴集團」）
的綜合財務報表，此綜合財務報表包括於二零一四年三月
三十一日的綜合及醫管局資產負債表與截至該日止年度的
綜合收支結算表、綜合全面收益表、綜合現金流動報表和綜
合淨資產變動報表，以及主要會計政策概要及其他附註解釋
資料。
ᔼ৫၍ଣ҅ఱၝΥৌਕజ
ڌ
ו
ዄٙப
醫院管理局須負責根據香港會計師公會頒佈的香港財務報告
準則編製的綜合財務報表，以令綜合財務報表作出真實而公
平的反映，及落實其認為編製綜合財務報表所必要的內部控
制，以使綜合財務報表不存在由於欺詐或錯誤而導致的重大
錯誤陳述。
ࣨᅰࢪٙப
我們的責任是根據我們的審計對該等綜合財務報表作出意
見，並按照醫院管理局條例第十條僅向整體之醫院管理局成
員報告，除此之外本報告別無其他目的。我們不會就本報告
的內容向任何其他人士負上或承擔任何責任。
我們已根據香港會計師公會頒布的香港審計準則進行審計。
這些準則要求我們遵守道德規範，並規劃及執行審計，以合
理確定此等綜合財務報表是否不存在任何重大錯誤陳述。
90
Hospital Authority Annual Report 2013-2014
