Page 109 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18

ዹͭࣨᅰࢪజѓ Independent Auditor’s Report

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̈ึࠇПࠇʿ޴ᗫמᚣٙΥଣ׌f the reasonableness of accounting estimates and related
disclosures made by Estate Agents Authority.

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ഐሞdԨ࣬ኽהᐏ՟ٙᄲࠇኯᗇdᆽႩ݊щπ use of the going concern basis of accounting and, based on
ίၾ̙ঐኬߧ࿁္၍҅ܵᚃ຾ᐄঐɢପ͛ࠠɽ the audit evidence obtained, whether a material uncertainty
ဲᅇٙԫධאઋر޴ᗫʘࠠɽʔᆽ֛׌fν؈ exists related to events or conditions that may cast significant
ҢࡁႩމπίࠠɽʔᆽ֛׌dۆϞ̀ࠅίࣨᅰ doubt on Estate Agent Authority’s ability to continue as a
ࢪజѓʕ౤ሗԴ͜٫ءจৌਕజڌʕٙ޴ᗫמ going concern. If we conclude that a material uncertainty
ᚣdאνϞᗫמᚣʔ̂ʱdۆࡌҷҢࡁٙจ exists, we are required to draw attention in our auditor’s
ԈfҢࡁٙഐሞɗਿ׵࿚Їࣨᅰࢪజѓʘ˚˟ report to the related disclosures in the financial statements or,
ה՟੻ٙᄲࠇኯᗇf್Ͼd͊Ըԫධאઋرא if such disclosures are inadequate, to modify our opinion. Our
̙ঐኬߧ္၍҅ʔΎܵᚃ຾ᐄุਕf conclusions are based on the audit evidence obtained up to
the date of our auditor’s report. However, future events or
conditions may cause Estate Agents Authority to cease to
continue as a going concern.

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€ܼ̍מᚣd˸ʿৌਕజڌ݊щʮ̻ˀ݈޴ᗫ financial statements, including the disclosures, and whether
ʹ׸ʿԫධf the financial statements represent the underlying transactions
and events in a manner that achieves fair presentation.

ৰՉ˼ԫධ̮dҢࡁၾ္၍҅ఱᄲࠇٙࠇྌᇍఖձ We communicate with Estate Agents Authority regarding, among
ࣛගτરʿࠠɽᄲࠇ೯ତ€ܼ̍Ңࡁίᄲࠇಂගᗆй other matters, the planned scope and timing of the audit and
ٙʫ௅္છʘ΂Оࠠɽॹ௘ආБ๖ஷf significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.

ᅃා t ᗫර௓˙ึࠇࢪБ Deloitte Touche Tohmatsu
ੂุึࠇࢪ Certified Public Accountants
࠰ಥ Hong Kong
2018ϋ7˜24˚ 24 July 2018

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