Page 127 - Demo

- 2 -- 2 -%u610f%u898b%u7684%u57fa%u790e Basis for opinion%u6211%u5df2%u6309%u7167%u300a%u623f%u5c4b%u689d%u4f8b%u300b%u7b2c 14(2) %u689d %u53ca%u5be9%u8a08%u7f72%u7684%u5be9%u8a08%u6e96%u5247%u9032%u884c%u5be9%u8a08%u3002%u6211%u6839%u64da%u8a72%u7b49%u6e96%u5247%u800c%u9808%u627f%u64d4%u7684%u8cac%u4efb%uff0c%u8a73%u8f09%u65bc%u672c%u5831 %u544a %u300c%u5be9%u8a08%u5e2b%u5c31%u8ca1%u52d9%u5831%u8868%u5be9%u8a08%u800c%u9808%u627f%u64d4%u7684%u8cac%u4efb%u300d %u90e8%u5206%u3002%u6839%u64da%u8a72%u7b49%u6e96%u5247%uff0c%u6211%u7368%u7acb%u65bc%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%uff0c%u4e26%u5df2%u6309%u8a72%u7b49%u6e96%u5247%u5c65%u884c%u5176%u4ed6%u9053%u5fb7%u8cac%u4efb%u3002%u6211%u76f8%u4fe1%uff0c%u6211%u6240%u7372%u5f97%u7684%u5be9%u8a08%u6191%u8b49%u662f%u5145%u8db3%u548c%u9069%u7576%u5730%u70ba%u6211%u7684%u5be9%u8a08%u610f%u898b%u63d0%u4f9b%u57fa%u790e%u3002I conducted my audit in accordance with section 14(2) of the Housing Ordinance and the Audit Commission auditing standards. My responsibilities under those standards are further described in the Auditor%u2019s responsibilities for the audit of the financial statements section of my report. I am independent of the Hong Kong Housing Authority in accordance with those standards, and I have fulfilled my other ethical responsibilities in accordance with those standards. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.%u9999 %u6e2f %u623f %u5c4b %u59d4 %u54e1 %u6703 %u5c31 %u8ca1 %u52d9 %u5831 %u8868 %u9808 %u627f %u64d4%u7684%u8cac%u4efb Responsibilities of the Hong Kong Housing Authority for the financial statements%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u9808%u8ca0%u8cac%u6309%u7167%u300a%u623f%u5c4b%u689d%u4f8b%u300b%u7b2c 14(1) %u689d%u3001%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%u64ec%u5099%u8ca1%u52d9%u5831%u8868%uff0c%u53ca%u843d%u5be6%u5176%u8a8d%u70ba%u5fc5%u8981%u7684%u5167%u90e8%u63a7%u5236%uff0c%u4f7f%u8ca1%u52d9%u5831%u8868%u4e0d%u5b58%u6709%u56e0%u6b3a%u8a50%u6216%u932f%u8aa4%u800c%u5c0e%u81f4%u7684%u91cd%u5927%u932f%u8aa4%u9673%u8ff0%u3002The Hong Kong Housing Authority is responsible for the preparation of the financial statements in accordance with section 14(1) of the Housing Ordinance, the Financial Arrangements with the Hong Kong Government and the accounting policies approved by the Hong Kong Housing Authority, and for such internal control as the Hong Kong Housing Authority determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.%u5728%u64ec%u5099%u8ca1%u52d9%u5831%u8868%u6642%uff0c%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u9808%u8ca0%u8cac%u8a55%u4f30%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u6301%u7e8c%u7d93%u71df%u7684%u80fd%u529b%uff0c%u4ee5%u53ca%u5728%u9069%u7528%u60c5%u6cc1%u4e0b%u62ab%u9732%u8207%u6301%u7e8c%u7d93%u71df%u6709%u95dc%u7684%u4e8b%u9805%uff0c%u4e26%u4ee5%u6301%u7e8c%u7d93%u71df%u4f5c%u70ba%u6703%u8a08%u57fa%u790e%u3002In preparing the financial statements, the Hong Kong Housing Authority is responsible for assessing its ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting.%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u4e0b%u8a2d%u7684%u8ca1%u52d9%u59d4%u54e1%u6703%u5354%u52a9%u5176%u5c65%u884c%u76e3%u7763%u8ca1%u52d9%u5831%u544a%u904e%u7a0b%u7684%u8cac%u4efb%u3002The Hong Kong Housing Authority is assisted by its Finance Committee in discharging its responsibilities for overseeing the financial reporting process.