Page 126 - Demo

- 1 -%u5be9 %u8a08 %u7f72 %u7f72 %u9577 %u5831 %u544aReport of the Director of Audit- 1 -%u7368 %u7acb %u5be9 %u8a08 %u5e2b %u5831 %u544a Independent Auditor%u2019s Report%u610f%u898b Opinion%u6211%u5df2%u5be9%u8a08%u5217%u8f09%u65bc%u7b2c 5 %u81f3 4 4 %u9801%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u7684%u8ca1%u52d9%u5831%u8868%uff0c%u8a72%u7b49%u8ca1%u52d9%u5831%u8868%u5305%u62ec%u65bc 202 4 %u5e74 3 %u6708 3 1 %u65e5%u7684%u8ca1%u52d9%u72c0%u6cc1%u8868%u8207%u622a%u81f3%u8a72%u65e5%u6b62%u5e74%u5ea6%u7684%u5168%u9762%u6536 %u76ca %u8868 %u3001%u6de8%u8cc7%u7522%u8b8a%u52d5%u8868%u548c%u73fe%u91d1%u6d41%u91cf%u8868%uff0c%u4ee5%u53ca%u8ca1%u52d9%u5831%u8868%u7684%u9644%u8a3b%uff0c%u5305%u62ec %u91cd %u5927 %u6703%u8a08%u653f%u7b56 %u8cc7%u6599 %u3002 I have audited the financial statements of the Hong Kong Housing Authority set out on pages 5 to 44, which comprise the statement of financial position as at 31 March 2024, and the statement of comprehensive income, statement of changes in net assets and statement of cash flows for the year then ended, and notes to the financial statements, including material accounting policy information. %u6211%u8a8d%u70ba%uff0c%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u7684%u8ca1%u52d9%u5831%u8868%u5728%u5404%u91cd%u5927%u65b9%u9762%u5747%u6309%u7167%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u8207%u9999%u6e2f%u653f%u5e9c%u4e4b%u9593%u7684%u8ca1%u653f%u5b89%u6392%uff0c%u4ee5%u53ca%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u901a%u904e%u7684%u6703%u8a08%u653f%u7b56%u800c%u7de8%u88fd%uff0c%u4e26%u5df2%u6309%u7167%u300a%u623f%u5c4b%u689d%u4f8b%u300b ( %u7b2c 2 8 3%u7ae0 )%u7b2c 14(1)%u689d%u59a5%u70ba%u64ec%u5099%u3002%u8ca1%u653f%u5b89%u6392%u53ca%u6703%u8a08%u653f%u7b56%u7684%u8981%u9ede%u8f09%u65bc%u8ca1%u52d9%u5831%u8868%u9644%u8a3b 1%u53ca 2%u3002In my opinion, the financial statements of the Hong Kong Housing Authority are prepared, in all material respects, in accordance with the Financial Arrangements with the Hong Kong Government and the accounting policies approved by the Hong Kong Housing Authority, the important features of which are set out in Notes 1 and 2 to the financial statements, and have been properly prepared in accordance with section 14(1) of the Housing Ordinance (Cap. 283).%u9999%u6e2f%u7279%u5225%u884c%u653f%u5340%u653f%u5e9c%u5be9 %u8a08 %u7f72Audit CommissionThe Government of the Hong Kong Special Administrative Region%u5be9 %u8a08 %u7f72 %u7f72 %u9577 %u5831 %u544aReport of the Director of Audit- 1 -%u7368 %u7acb %u5be9 %u8a08 %u5e2b %u5831 %u544a Independent Auditor%u2019s Report%u610f%u898b Opinion%u6211%u5df2%u5be9%u8a08%u5217%u8f09%u65bc%u7b2c 5 %u81f3 4 4 %u9801%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u7684%u8ca1%u52d9%u5831%u8868%uff0c%u8a72%u7b49%u8ca1%u52d9%u5831%u8868%u5305%u62ec%u65bc 202 4 %u5e74 3 %u6708 3 1 %u65e5%u7684%u8ca1%u52d9%u72c0%u6cc1%u8868%u8207%u622a%u81f3%u8a72%u65e5%u6b62%u5e74%u5ea6%u7684%u5168%u9762%u6536 %u76ca %u8868 %u3001%u6de8%u8cc7%u7522%u8b8a%u52d5%u8868%u548c%u73fe%u91d1%u6d41%u91cf%u8868%uff0c%u4ee5%u53ca%u8ca1%u52d9%u5831%u8868%u7684%u9644%u8a3b%uff0c%u5305%u62ec %u91cd %u5927 %u6703%u8a08%u653f%u7b56 %u8cc7%u6599 %u3002 I have audited the financial statements of the Hong Kong Housing Authority set out on pages 5 to 44, which comprise the statement of financial position as at 31 March 2024, and the statement of comprehensive income, statement of changes in net assets and statement of cash flows for the year then ended, and notes to the financial statements, including material accounting policy information. %u6211%u8a8d%u70ba%uff0c%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u7684%u8ca1%u52d9%u5831%u8868%u5728%u5404%u91cd%u5927%u65b9%u9762%u5747%u6309%u7167%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u8207%u9999%u6e2f%u653f%u5e9c%u4e4b%u9593%u7684%u8ca1%u653f%u5b89%u6392%uff0c%u4ee5%u53ca%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u901a%u904e%u7684%u6703%u8a08%u653f%u7b56%u800c%u7de8%u88fd%uff0c%u4e26%u5df2%u6309%u7167%u300a%u623f%u5c4b%u689d%u4f8b%u300b ( %u7b2c 2 8 3%u7ae0 )%u7b2c 14(1)%u689d%u59a5%u70ba%u64ec%u5099%u3002%u8ca1%u653f%u5b89%u6392%u53ca%u6703%u8a08%u653f%u7b56%u7684%u8981%u9ede%u8f09%u65bc%u8ca1%u52d9%u5831%u8868%u9644%u8a3b 1%u53ca 2%u3002In my opinion, the financial statements of the Hong Kong Housing Authority are prepared, in all material respects, in accordance with the Financial Arrangements with the Hong Kong Government and the accounting policies approved by the Hong Kong Housing Authority, the important features of which are set out in Notes 1 and 2 to the financial statements, and have been properly prepared in accordance with section 14(1) of the Housing Ordinance (Cap. 283).