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report that includes our opinion. We report our opinion solely to you, as a body, in accordance with
Section 405 of the Hong Kong Companies Ordinance, and for no other purpose. We do not
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted
obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The
omissions, of reasonableness
whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's
As part of an audit in accordance with HKSAs, we exercise professional judgement and maintain
Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, design and perform audit procedures responsive to those risks, and
in accordance with HKSAs will always detect a material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individually or in the aggregate, they
could reasonably be expected to influence the economic decisions of users taken on the basis of
Our objectives are to obtain reasonable assurance about whether the financial statements as a
assume responsibility towards or accept liability to any other person for the contents of this report.
intentional the
(incorporated in Hong Kong limited by guarantee and not having a share capital)
forgery, and used
Auditor’s Responsibilities for the Audit of the Financial Statements
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF
collusion, policies
AGENCY FOR VOLUNTEER SERVICE (CONTINUED)
professional skepticism throughout the audit. We also:
involve risk of not detecting a material misstatement resulting from fraud is higher than for one Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an accounting 9
may accounting estimates and related disclosures made by the directors.
fraud opinion on the effectiveness of the Agency’s internal control. of

as error, misrepresentations, or the override of internal control. appropriateness
these financial statements. resulting Evaluate

from the

- - -

the be to Financial
comprises appears the

Information Other than the Financial Statements and Auditor’s Report Thereon
information otherwise for
(incorporated in Hong Kong limited by guarantee and not having a share capital)

other or audit Governance
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF
The the with
information. information included in the Report of the Directors, but does not include the financial statements Our opinion on the financial statements does not cover the other information and we do not express 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 wit
AGENCY FOR VOLUNTEER SERVICE (CONTINUED)

other Those financial statements that are free from material misstatement, whether due to fraud or error.
the knowledge and Agency or to cease operations, or have no realistic alternative but to do so.
for our
responsible any form of assurance conclusion thereon. or Directors

are statements of
and our auditor’s report thereon.
directors financial in this regard. Responsibilities Statements

The the process.