Page 106 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 106

ዹͭࣨᅰࢪజѓ

            Independent Auditor’s Report






            ߧήପ˾ଣ္၍҅Ό᜗ϓࡰ                                 TO THE MEMBERS OF ESTATE AGENTS AUTHORITY
                                                         ήପ˾ଣ္၍҅
           €࣬ኽήପ˾ଣૢԷ‘׵࠰ಥϓͭ                             (established in Hong Kong pursuant to the Estate Agents Ordinance)

            จԈ                                           Opinion


            ͉ࣨᅰࢪ€˸ɨᔊ၈˜Ңࡁ™ʊᄲࠇΐ༱׵ୋ112Ї                    We have audited the financial statements of Estate Agents
            138ࠫήପ˾ଣ္၍҅€˸ɨᔊ၈˜္၍҅™ٙৌਕ                    Authority set out on pages 112 to 138, which comprise the
            జڌdϤৌਕజڌܼ̍׵2018ϋ3˜31˚ٙৌਕً                    statement of financial position as at 31 March 2018, and the
            رڌၾ࿚Ї༈˚˟ϋܓʘϗ˕ഐၑڌeᎷ௪ᜊਗڌ                       statement of income and expenditure, statement of movements in
            ʿତږݴඎڌd˸ʿৌਕజڌڝൗ€ܼ̍˴ࠅึࠇ݁                      reserves and statement of cash flows for the year then ended, and
            ഄ฿ࠅf                                        notes to the financial statements, including a summary of significant
                                                         accounting policies.


            ҢࡁႩމdɪࠑৌਕజڌʊ࣬ኽ࠰ಥึࠇࢪʮึ཯                       In our opinion, the financial statements give a true and fair view of
            бٙ࠰ಥৌਕజѓ๟ۆ‘ॆྼϾʮ̻ήˀ္݈၍҅                      the financial position of Estate Agents Authority as at 31 March
            ׵2018ϋ3˜31˚ٙৌਕًرdʿ္၍҅࿚Ї༈˚                    2018, and of its financial performance and its cash flows for the
            ˟ϋܓٙৌ݁ڌତʿତږݴඎdԨʊ፭ςήପ˾ଣ                      year then ended in accordance with Hong Kong Financial Reporting
            ૢԷ‘ѼމᇜႡf                                     Standards (“HKFRSs”) issued by the Hong Kong Institute of
                                                         Certified Public Accountants (“HKICPA”) and have been properly
                                                         prepared in compliance with the Estate Agents Ordinance.


            จԈٙਿᓾ                                        Basis for Opinion

            Ңࡁʊ࣬ኽ࠰ಥึࠇࢪʮึ཯бٙ࠰ಥᄲࠇ๟ۆ‘                      We conducted our audit in accordance with Hong Kong Standards
            ආБᄲࠇfҢࡁί༈ഃ๟ۆɨוዄٙப΂ʊ׵͉జ                       on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities
            ѓٙ˜ࣨᅰࢪఱᄲࠇৌਕజڌ඲וዄٙப΂™௅ʱʕ                      under those standards are further described in the Auditor’s
            ආɓӉᙕࠑf࣬ኽ࠰ಥึࠇࢪʮึ཯бٙਖ਼ุึࠇ                      Responsibilities for the Audit of the Financial Statements section of
            ࢪ༸ᅃςۆ‘€˸ɨᔊ၈˜ςۆ™dҢࡁዹͭ׵္၍                     our report. We are independent of Estate Agents Authority in
            ҅dԨʊ࣬ኽςۆᄵБՉ˼༸ᅃப΂fҢࡁ޴ڦd                       accordance with the HKICPA’s Code of Ethics for Professional
            Ңࡁהᐏ੻ٙᄲࠇኯᗇঐ̂ԑձቇ຅ήމҢࡁʘจ                       Accountants (the “Code”), and we have fulfilled our other ethical
            Ԉ౤Զਿᓾf                                       responsibilities in accordance with the Code. We believe that the
                                                         audit evidence we have obtained is sufficient and appropriate to
                                                         provide a basis for our opinion.
























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