HKU ANNUAL REPORT 2017-18

Independent Auditor’s Report 獨立核數師報告 HKU FOUNDATION ANNUAL REPORT 2017/18 73 72 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 致香港大學教研發展基金全體會員 ( 於香港註冊成立之擔保有限公司 ) 意見 我們已審計的內容 香港大學教研發展基金 ( 以下簡稱「貴基金」 ) 列載於第 七十二至九十一頁的財務報表，包括： • 於二零一七年六月三十日的財務狀況表； • 截至該日止年度的綜合收益表； • 截至該日止年度的現金流量表； • 截至該日止年度的資金結餘變動表；及 • 財務報表附註，包括主要會計政策概要。 我們的意見 我們認為，該等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》真實而中肯地反映貴基金於二 零一七年六月三十日的財務狀況及其截至該日止年度 的財務表現及現金流量，並已遵照香港《公司條例》妥 為擬備。 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 「核數師就審計財務報表承擔的責任」部分中作進一步 闡述。 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。 TO THE MEMBERS OF THE UNIVERSITY OF HONG KONG FOUNDATION FOR EDUCATIONAL DEVELOPMENT AND RESEARCH (incorporated in Hong Kong with liability limited by guarantee) OPINION What we have audited The financial statements of The University of Hong Kong Foundation for Educational Development and Research (the “Foundation”) set out on pages 72 to 91, which comprise: • the balance sheet as at 30 June 2017; • the statement of comprehensive income for the year then ended; • the statement of cash flows for the year then ended; • the statement of changes in fund balances for the year then ended; and • the notes to the financial statements, which include a summary of significant accounting policies. OUR OPINION In our opinion, the financial statements give a true and fair view of the financial position of the Foundation as at 30 June 2017, and of its financial performance and cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRS”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and have been properly prepared in compliance with the Hong Kong Companies Ordinance. 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 Financial Statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 獨立性 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」 ) ，我們獨立於貴基金，並已履行守則中 的其他專業道德責任。 其他信息 董事須對其他信息負責。其他信息包括董事局報告內 的信息，但不包括財務報表及我們的核數師報告。 我們對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。 結合我們對財務報表的審計，我們的責任是閱讀其他 信息，在此過程中，考慮其他信息是否與財務報表或 我們在審計過程中所了解的情況存在重大抵觸或者似 乎存在重大錯誤陳述的情況。 基於我們已執行的工作，如果我們認為其他信息存在 重大錯誤陳述，我們需要報告該事實。在這方面，我 們沒有任何報告。 董事須負責根據香港會計師公會頒佈的《香港財務報 告準則》及香港《公司條例》擬備真實而中肯的財務報 表，並對其認為為使財務報表的擬備不存在由於欺詐 或錯誤而導致的重大錯誤陳述所必需的內部控制負 責。 在擬備財務報表時，董事負責評估貴基金持續經營的 能力，並在適用情況下披露與持續經營有關的事項， 以及使用持續經營為會計基礎，除非董事有意將貴基 金清盤或停止經營，或別無其他實際的替代方案。 Independence We are independent of the Foundation in accordance with the HKICPA’s Code of Ethics for Professional Accountants (“the Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. OTHER INFORMATION The directors are responsible for the other information. The other information comprises the information included in the Report of the Board of Directors, but does not include the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. The directors are responsible for the preparation of financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the Hong Kong Companies Ordinance, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the Foundation’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Foundation or to cease operations, or have no realistic alternative but to do so.