Page 75 - EdUHK Annual Report 2016-2017

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)
Opinion
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 135, which comprise
the Consolidated and University Statements of Financial Position
as at 30 June 2017, the Consolidated and University Statements of Comprehensive Income, the Consolidated and University Statements of Changes in Funds and the Consolidated Cash Flow Statement for the year then ended and notes to the consolidated nancial statements, including a summary of signi cant accounting policies.
In our opinion, the consolidated nancial statements give a true and fair view of the nancial position of the Group and the University as at 30 June 2017 and of their nancial performance and the Group’s cash ows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certi ed Public Accountants (“HKICPA”).
Basis for opinion
We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the consolidated nancial statements section of our report. We are independent of the Group in accordance with the HKICPA’s
Code of Ethics for Professional Accountants (“the Code”) and we have ful lled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is suf cient and appropriate to provide a basis for our opinion.
Information other than the consolidated nancial statements and auditor’s report thereon
The Council of the University is responsible for the other information. The other information comprises all the information included in the annual report, other than the consolidated nancial statements and our auditor’s report thereon.
Our opinion on the consolidated nancial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
Independent Auditor’s Report
獨立核數師報告
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)
意見
本核數師(以下簡稱「我們」)已審計列載於第77至135 頁香港教育大學(以下簡稱「教大」)及其附屬公司 (以下統稱「貴集團」)的綜合財務報表，此財務報表包 括於二零一七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、綜合及教 大基金變動表和綜合現金流量表，以及財務報表附註， 包括主要會計政策概要。
我們認為，該等綜合財務報表已根據香港會計師公會 頒布的《香港財務報告準則》真實而中肯地反映了貴集 團及教大於二零一七年六月三十日的財務狀況及截至該 日止年度的財務表現及現金流量。
意見的基礎
我們已根據香港會計師公會頒布的《香港審計準則》進 行審計。我們在該等準則下承擔的責任已在本報告「核 數師就審計綜合財務報表承擔的責任」部分中作進一 步闡述。根據香港會計師公會頒布的《專業會計師道德 守則》(以下簡稱「守則」)，我們獨立於貴集團，並已履 行守則中的其他專業道德責任。我們相信，我們所獲得 的審計憑證能充足及適當地為我們的審計意見提供基 礎。
綜合財務報表及其核數師報告以外的信息
教大的校董會需對其他信息負責。其他信息包括刊載於 年報內的全部信息，但不包括財務報表及我們的核數師 報告。
我們對綜合財務報表的意見並不涵蓋其他信息，我們亦 不對該等其他信息發表任何形式的鑒證結論。
香港教育大學 2016-2017 年報 /
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