Page 78 - EdUHK Annual Report 2015-2016

Independent Auditor’s Report to the Council of
The Education University of Hong Kong (Continued) (Incorporated in Hong Kong under The Education University of Hong Kong Ordinance)
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 the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Council, as well as evaluating the overall presentation of the consolidated nancial statements.
We believe that the audit evidence we have obtained is suf cient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the consolidated nancial statements give a true and fair view of the nancial position of the University and of the Group as at
30 June 2016 and of their nancial performance and the Group’s cash ows for the year then ended in accordance with Hong Kong Financial Reporting Standards.
KPMG
Certi ed Public Accountants
8th Floor, Prince’s Building 10 Chater Road
Central, Hong Kong
5 October 2016
致香港教育大學校董會 (續) (根據《香港教育大學條例》於香港註冊成立)
採用的會計政策的合適性及所作出的會計估計的合理 性，以及評價綜合財務報表的整體列報方式。
我們相信，我們所獲得的審核憑證是充足且恰當地為 我們的審核意見提供基礎。
意見
我們認為，該等綜合財務報表已根據《香港財務報告準 則》真實而公平地反映教大及貴集團於二零一六年六月 三十日的財務狀況、教大及貴集團截至該日止年度的財 務績效和貴集團的現金流量。
畢馬威會計師事務所
執業會計師
香港中環 遮打道10號 太子大廈8樓
二零一六年十月五日
76
The Education University of Hong Kong
Annual Report 2015-2016