Independent Auditor’s Report
Auditor’s Responsibility
(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 2014 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, 25 September 2014
ዹͭࣨᅰࢪజѓ
ࣨᅰࢪٙப
（續）
審計涉及執行程序以獲取有關綜合財務報表所載金額及披露
資料的審核憑證。所選定的程序取決於核數師的判斷，包括
評估由於欺詐或錯誤而導致綜合財務報表存在重大錯誤陳述
的風險。在評估該等風險時，核數師考慮與該機構編製綜合
財務報表以作出真實而公平的反映相關的內部控制，以設計
適當的審計程序，但目的並非對機構的內部控制的效能發表
意見。審核亦包括評價管理層所採用的會計政策的合適性及
所作出的會計估計的合理性，以及評價綜合財務報表的整體
列報方式。
我們相信，我們所獲得的審核憑證是充足和適當地為我們的
審計意見提供基礎。
จԈ
我們認為，該等綜合財務報表已根據香港財務報告準則真實
而公平地反映醫管局及貴集團於二零一四年三月三十一日的
事務狀況及貴集團截至該日止年度的盈餘及現金流量。
ᖯж
ە
͑༸ึ
ࠇ
ࢪԫਕ
ה
執業會計師
香港，二零一四年九月二十五日
91
ᔼ৫၍ଣ҅ϋజ
2013-2014
