Page 77 - EdUHK Annual Report 2015-2016

Independent Auditor’s Report 獨立核數師報告
Independent Auditor’s Report to the Council of
The Education University of Hong Kong
(Incorporated in Hong Kong under The Education University of Hong Kong Ordinance)
We have audited the consolidated nancial statements of The Education University of Hong Kong (the “University”) and its subsidiaries
(together the “Group”) set out on pages 77 to 139, which comprise the Consolidated and University Statements of Financial Position as at 30 June 2016, the Consolidated and University Statements of Comprehensive Income, the Consolidated Statement of Changes in Funds and the Consolidated Cash Flow Statement for the year then ended and a summary of signi cant accounting policies and other explanatory information.
Council’s Responsibility for the Consolidated Financial Statements
The Council of the University is responsible for the preparation of consolidated nancial statements that give a true and fair view in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certi ed Public Accountants and for such internal control as the Council determines is necessary to enable the preparation of consolidated nancial 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 consolidated nancial statements based on our audit. This report is made solely to you, in accordance with Section 15 of The Education University of Hong Kong 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 Certi ed Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated nancial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated nancial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the consolidated nancial statements, whether due to fraud or error. In making those
risk assessments, the auditor considers internal control relevant to the entity’s preparation of the consolidated nancial statements that
致香港教育大學校董會 (根據《香港教育大學條例》於香港註冊成立)
本核數師(以下簡稱「我們」)已審核列於第77至139頁 香港教育大學(「教大」)及各附屬公司( 統稱「貴集團」) 的綜合財務報表，此綜合財務報表包括於二零一六年六 月三十日的綜合及教大財務狀況表與截至該日止年度 的綜合及教大全面收益表、綜合基金變動表和綜合現 金流量表，以及主要會計政策概要及其他解釋資料。
校董會就綜合財務報表須承擔的責任
教大的校董會須負責根據香港會計師公會頒佈的《香 港財務報告準則》編製真實而公允的綜合財務報表，亦 須負責其認為需要使綜合財務報表編製不存在由於欺 詐或錯誤而導致的重大錯誤陳述的內部控制。
核數師的責任
我們的責任是根據我們的審核對該等綜合財務報表作 出意見。我們是按照《香港教育大學條例》第15條的規 定向校董會報告。除此之外，我們的報告書不可用作其 他用途。我們概不就本報告書的內容，對任何其他人士 負責或承擔法律責任。
我們已根據香港會計師公會頒佈的《香港審計準則》進 行審核。這些準則要求我們遵守道德規範，並規劃及執 行審核，以合理確定此等綜合財務報表是否不存有任 何重大錯誤陳述。
審核涉及執行程序以獲取有關綜合財務報表所載金額 及披露資料的審核憑證。所選定的程序取決於核數師 的判斷，包括評估由於欺詐或錯誤而導致綜合財務報 表存有重大錯誤陳述的風險。在評估該等風險時，核數 師考慮與教大編製真實而公允的綜合財務報表相關的 內部控制，以設計適當的審核程序，但並非為對教大的 內部控制的效能發表意見。審核亦包括評價校董會所
香港教育大學 2015-2016年報
75
Independent Auditor’s Report 獨立核數師報告