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100
地產代理監管局
●
2015/16
年年報
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 Estate Agents
Authority set out on pages 102 to 125, which comprise the
statement of financial position as at 31 March 2016, and the
statement of profit or loss and other comprehensive income,
statement of movements in reserves and 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
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 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
102
至
125
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
2016
年
3
月
31
日之財務狀况表及
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。