Page 129 - Demo

- 4 -- 4 -%u2014 %u8a55%u50f9%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u6240%u63a1%u7528%u7684%u6703%u8a08%u653f%u7b56%u662f%u5426%u6070%u7576%uff0c%u4ee5%u53ca%u5176%u4f5c%u51fa %u7684%u6703%u8a08%u4f30%u8a08%u548c%u76f8%u95dc%u8cc7%u6599%u62ab%u9732%u662f%u5426%u5408%u7406%uff1b%u53ca%u2014 evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Hong Kong Housing Authority; and%u2014 %u5224%u5b9a%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u4ee5%u6301%u7e8c%u7d93%u71df%u4f5c%u70ba%u6703%u8a08%u57fa%u790e%u7684%u505a%u6cd5%u662f%u5426%u6070%u7576%uff0c%u4e26%u6839%u64da%u6240%u5f97%u7684%u5be9%u8a08%u6191%u8b49%uff0c%u5224%u5b9a%u662f%u5426%u5b58%u5728%u8207%u4e8b%u4ef6%u6216%u60c5%u6cc1%u6709%u95dc%uff0c%u800c%u4e14%u53ef %u80fd%u5c0d%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u6301%u7e8c%u7d93%u71df%u7684%u80fd%u529b%u69cb%u6210%u91cd%u5927%u7591%u616e%u7684%u91cd%u5927%u4e0d%u78ba%u5b9a%u6027%u3002%u5982%u679c%u6211%u8a8d%u70ba%u5b58%u5728%u91cd%u5927%u4e0d%u78ba%u5b9a%u6027%uff0c%u5247%u6709%u5fc5%u8981%u5728%u5be9%u8a08%u5e2b%u5831%u544a%u4e2d%u8acb%u4f7f%u7528%u8005%u7559%u610f%u8ca1%u52d9%u5831%u8868%u4e2d%u7684%u76f8%u95dc%u8cc7%u6599%u62ab%u9732%u3002%u5047%u82e5%u6240%u62ab%u9732 %u7684 %u76f8%u95dc%u8cc7%u6599%u4e0d%u8db3%uff0c%u6211%u4fbf%u9808%u767c%u51fa%u975e%u7121%u4fdd%u7559%u610f%u898b%u7684%u5be9%u8a08%u5e2b%u5831%u544a%u3002%u6211%u7684%u7d50%u8ad6%u662f%u57fa%u65bc%u622a%u81f3%u5be9%u8a08%u5e2b%u5831%u544a%u65e5%u6b62%u6240%u53d6%u5f97%u7684%u5be9%u8a08%u6191%u8b49%u3002%u7136%u800c%uff0c%u672a%u4f86%u4e8b%u4ef6%u6216%u60c5%u6cc1%u53ef%u80fd%u5c0e%u81f4%u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703%u4e0d%u80fd%u7e7c%u7e8c%u6301%u7e8c%u7d93%u71df%u3002%u2014 conclude on the appropriateness of the Hong Kong Housing Authority%u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Hong Kong Housing Authority%u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor%u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor%u2019s report. However, future events or conditions may cause the Hong Kong Housing Authority to cease to continue as a going concern.%u6211 %u8207 %u9999%u6e2f%u623f%u5c4b%u59d4%u54e1%u6703 %u6e9d%u901a%u8a08%u5283%u7684%u5be9%u8a08%u7bc4%u570d%u548c%u6642%u9593%u4ee5%u53ca%u91cd%u5927%u5be9%u8a08%u767c%u73fe%u7b49%u4e8b%u9805%uff0c%u5305%u62ec%u6211%u5728%u5be9%u8a08%u671f%u9593%u8b58%u5225%u51fa%u5167%u90e8%u63a7%u5236%u7684%u4efb%u4f55%u91cd%u5927%u7f3a%u9677%u3002I communicate with the Hong Kong Housing Authority regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.%u5be9%u8a08%u7f72%u7f72%u9577 Prof. LAM Chi Yuen Nelson%u6797%u667a%u9060%u6559%u6388 Director of Audit%u5be9%u8a08%u7f72 Audit Commission%u9999%u6e2f 6th Floor, High Block%u91d1%u9418%u905366%u865f Queensway Government Offices%u91d1%u9418%u9053%u653f%u5e9c%u5408%u7f72%u9ad8%u5ea7 6%u6a13 66 Queensway, Hong Kong2024%u5e749%u670830%u65e5 30 September 2024