99
地產代理監管局
2014/15
年報
獨立核數師報告
Independent Auditor’s Report
TO THE MEMBERS OF ESTATE AGENTS AUTHORITY
地產代理監管局
(established in Hong Kong pursuant to the Estate Agents
Ordinance)
We have audited the financial statements of the Estate Agents
Authority set out on pages 101 to 122, which comprise the
statement of financial position as at 31 March 2015, and the
statement of profit or loss and other comprehensive income,
the statement of movements in reserves and the statement
of cash flows for the year then ended, and a summary of
significant accounting policies and other explanatory
information.
Estate Agents Authority’s Responsibility for
the Financial Statements
The Estate Agents Authority is responsible for the preparation
of 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 the Estate Agents Ordinance, and for such
internal control as the Estate Agents Authority determines is
necessary to enable the preparation of 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 financial
statements based on our audit and to report our opinion
solely to you, as a body, in accordance with section 12 of the
Estate Agents 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 financial
statements are free from material misstatement.
致地產代理監管局全體成員
（根據《地產代理條例》於香港成立）
本核數師（以下簡稱「我們」）已審核列
載於第
101
至
122
頁地產代理監管局
（以下簡稱「監管局」）的財務報表，此
財務報表包括於
2015
年
3
月
31
日之財
務狀況表及截至該日止年度之收支結
算表及其他全面收益表、儲備變動表
及現金流量表，以及主要會計政策概
要及其他附註解釋資料。
監管局就財務報表須承擔之
責任
監管局須負責根據香港會計師公會頒
佈之《香港財務報告準則》及《地產代
理條例》，編製真實而公平的財務報
表，及落實其認為編製財務報表所必
要之內部監控，以使財務報表不存在
由於欺詐或錯誤而導致之重大錯誤陳
述。
核數師之責任
我們的責任是根據審核對該等財務報
表作出意見，並按照《地產代理條例》
第
12
條僅向監管局整體成員報告，除
此之外，本報告別無其他目的。我們
不會就本報告之內容向任何其他人士
負上或承擔任何責任。我們已根據香
港會計師公會頒佈之《香港審計準則》
進行審核。該準則要求我們遵守道德
規範，並規劃及執行審核，以合理確
定財務報表是否不存在任何重大錯誤
陳述。
