Page 107 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18

ዹͭࣨᅰࢪజѓ Independent Auditor’s Report

Չ˼ڦࢹ Other Information

္၍҅඲࿁Չ˼ڦࢹࠋபfՉ˼ڦࢹܼ̍ϋజʫה Estate Agents Authority is responsible for the other information.
༱ٙڦࢹdШʔܼ̍ৌਕజڌʿ຅ʕٙࣨᅰࢪజѓf The other information comprises the information included in the
annual report, but does not include the financial statements and
our auditor’s report thereon.

Ңࡁ࿁ৌਕజڌٙจԈԨʔ଄ႊՉ˼ڦࢹdҢࡁ͵ Our opinion on the financial statements does not cover the other
ʔ࿁ϤഃՉ˼ڦࢹ೯ڌ΂ОҖόٙᛡᗇഐሞf information and we do not express any form of assurance
conclusion thereon.

ఱҢࡁ࿁ৌਕజڌٙᄲࠇdҢࡁٙப΂݊୚ቡՉ˼ In connection with our audit of the financial statements, our
ڦࢹdԨίϤཀ೻ʕϽᅇՉ˼ڦࢹၾৌਕజڌאၾ responsibility is to read the other information and, in doing so,
Ңࡁίᄲࠇཀ೻ʕהٝ઄ٙઋر݊щπίࠠɽʔ޴ consider whether the other information is materially inconsistent
ୌאЧ˷πίՉ˼ࠠɽ፹Ⴌ௓ࠑfਿ׵ҢࡁʊੂБ with the financial statements or our knowledge obtained in the
ٙʈЪdν؈ҢࡁႩމ༈ഃՉ˼ڦࢹπίࠠɽ፹Ⴌ audit or otherwise appears to be materially misstated. If, based on
௓ࠑdҢࡁ඲జѓ༈ԫྼfίவ˙ࠦdҢࡁӚϞ΂ the work we have performed, we conclude that there is a material
Оజѓf misstatement of this other information, we are required to report
that fact. We have nothing to report in this regard.

္၍҅඲ఱৌਕజڌוዄٙப΂ Estate Agents Authority’s
Responsibility for the Financial
Statements

္၍҅඲ࠋப࣬ኽ࠰ಥึࠇࢪʮึ཯бٙ࠰ಥৌਕ Estate Agents Authority is responsible for the preparation of the
జѓ๟ۆ‘ʿήପ˾ଣૢԷ‘dᇜႡॆྼϾʮ̻ٙ financial statements that give a true and fair view in accordance
ৌਕజڌdʿໝྼՉႩމᇜႡৌਕజڌה̀ࠅʘʫ with HKFRSs issued by the HKICPA and the Estate Agents
௅္છd˸Դৌਕజڌʔπί͟׵ಜൟא፹ႬϾኬ Ordinance, and for such internal control as Estate Agents Authority
ߧʘࠠɽ፹Ⴌ௓ࠑf determines is necessary to enable the preparation of financial
statements that are free from material misstatement, whether due
to fraud or error.

ίᇜႡৌਕజڌࣛd္၍҅඲ࠋப൙ПՉܵᚃ຾ᐄ In preparing the financial statements, Estate Agents Authority is
ٙঐɢdԨמᚣၾܵᚃ຾ᐄϞᗫٙԫධ€νቇ͜f responsible for assessing its ability to continue as a going concern,
ৰڢ္၍҅Ꮭਗ਼္၍҅૶ᆵא৾˟ᐄ༶dאৰϤʘ disclosing, as applicable, matters related to going concern and
̮ԨೌՉ˼ྼყ̙Бٙ፬جdщۆ඲મܵ͜ᚃ຾ᐄ using the going concern basis of accounting unless Estate Agents
ึࠇਿᓾf Authority either intends to liquidate Estate Agents Authority or to
cease operations, or has no realistic alternative but to do so.

္၍҅඲ࠋப္ຖՉৌਕజѓݴ೻f Estate Agents Authority is responsible for overseeing its financial
reporting process.

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