105 / 148
101
Estate Agents Authority
●
Annual Report 2015/16
獨立核數師報告
Independent Auditor's Report
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
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 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 financial position of Estate Agents Authority as at 31 March
2016, and of its financial performance and cash flows for the year
then ended in accordance with Hong Kong Financial Reporting
Standards and have been properly prepared in compliance with
the Estate Agents Ordinance.
Deloitte Touche Tohmatsu
Certified Public Accountants
Hong Kong
23 August 2016
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
2016
年
3
月
31
日的財務狀況，及監
管局截至該日止年度的財務狀況及現金
流量，並已遵守《地產代理條例》妥為編
製。
德勤
•
關黃陳方會計師行
執業會計師
香港
2016
年
8
月
23
日