2023 Financial Report 二零二三財務報告 6 Independent Auditor’s Report to the Council of The University of Hong Kong 獨立核數師報告 致香港大學校務委員會 PricewaterhouseCoopers, 22/F Prince's Building, Central, Hong Kong T: +852 2289 8888, F: +852 2810 9888, www.pwchk.com OPINION What we have audited The consolidated financial statements of The University of Hong Kong (the “University”) and its subsidiaries (together, the “Group”) set out on pages 10 to 113, which comprise: • the consolidated and University statements of financial position as at 30 June 2023; • the consolidated and University statements of comprehensive income for the year then ended; • the consolidated statement of cash flows for the year then ended; • the consolidated statement of changes in fund balances for the year then ended; and • the notes to the consolidated financial statements, which include significant accounting policies and other explanatory information. Our opinion In our opinion, the consolidated financial statements give a true and fair view of the financial position of the University and the consolidated financial position of the Group as at 30 June 2023, and of the financial performance of the University and the consolidated financial performance of the Group and the consolidated cash flows of the Group for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified 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 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. Independence We are independent of the Group 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. 意見 我們已審計的內容 香港大學（以下簡稱「大學」）及其附屬公司（以下統稱 「機構」）列載於第十至一百一十三頁的合併財務報表， 包括： • 於二零二三年六月三十日的合併及大學財務狀況 表； • 截至該日止年度的合併及大學綜合收益表； • 截至該日止年度的合併現金流量表； • 截至該日止年度的合併資金結餘變動報表；及 • 合併財務報表附註，包括主要會計政策概要。 我們的意見 我們認為，該等合併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於二 零二三年六月三十日大學的財務狀況及機構的合併財 務狀況、截至該日止年度大學的財務表現及機構的合 併財務表現、以及機構的合併現金流量。 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 數師就審計合併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。 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」），我們獨立於機構，並已履行守則中的 其他專業道德責任。
RkJQdWJsaXNoZXIy MTY0MDYx