2023年香港中華游樂會年報

21 Annual Report 2023 獨立核數師報告 INDEPENDENT AUDITOR’S REPORT 致香港中華游樂會會員 （根據公司條例在香港註冊成立之擔保有限公司） TO THE MEMBERS OF CHINESE RECREATION CLUB, HONG KONG (Incorporated in Hong Kong under the Companies Ordinance and Limited by Guarantee) 意見 OPINION 本核數師（以下簡稱「我們」）已審計列載於第25至53頁香港中華游樂會（「貴會」）的財務報表， 此財務報表包括於二零二三年十二月三十一日的財務狀況表及截至該日止年度之全面收益表、儲備基金 變動表和現金流量表，以及財務報表附註，包括重大會計政策資料。 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會於 二零二三年十二月三十一日的財務狀況及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。 We have audited the financial statements of Chinese Recreation Club, Hong Kong (“the Club”) set out on pages 25 to 53, which comprise the statement of financial position as at 31st December, 2023, and the statement of comprehensive income, statement of changes in funds and statement of cash flows for the year then ended, and notes to the financial statements, including a material accounting policy information. In our opinion, the financial statements give a true and fair view of the financial position of the Club as at 31st December, 2023, and of its financial performance and its cash flows 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") and have been properly prepared in compliance with the Hong Kong Companies Ordinance. 意見的基礎 BASIS FOR OPINION 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」部份中作進一步闡述。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」)，我們獨立於貴會，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。 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 are independent of the Club 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. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.