100
Estate Agents Authority Annual Report 2014/15
An audit involves performing procedures to obtain audit
evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material
misstatement of the 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 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 Estate Agents Authority’s
internal control. An audit also includes evaluating the
appropriateness of accounting policies used and the
reasonableness of accounting estimates made by the Estate
Agents Authority, as well as evaluating the overall
presentation of the 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 financial statements give a true and fair
view of the state of the Estate Agents Authority’s affairs as at
31 March 2015, and of its surplus and cash flows for the year
then ended in accordance with Hong Kong Financial
Reporting Standards.
Deloitte Touche Tohmatsu
Certified Public Accountants
Hong Kong
25 August 2015
審核涉及執行程序以獲取有關財務報
表所載金額及披露資料之審核憑證。
所選定之程序取決於核數師之判斷，
包括評估由於欺詐或錯誤而導致財務
報表存在重大錯誤陳述之風險。在評
估該等風險時，核數師考慮與監管局
編製真實而公平的財務報表相關之內
部監控，以設計適當的審核程序，但
目的並非對監管局內部監控的有效性
發表意見。審核亦包括評價監管局所
採用之會計政策的合適性及作出之會
計估計的合理性，以及評價財務報表
之整體列報方式。
我們相信，我們所獲得的審核憑證能
充足和適當地為我們之審核意見提供
基礎。
意見
我們認為，上述的財務報表已根據
《香港財務報告準則》真實而公平地反
映監管局於
2015
年
3
月
31
日的財務狀
況，及監管局截至該日止年度的盈餘
及現金流量。
德勤
•
關黃陳方會計師行
執業會計師
香港
2015
年
8
月
25
日
