68
香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
審計署署長報告
Report of the
Director of Audit
獨立審計報告
致立法會
茲證明我已審核及審計列載於第
70
至
102
頁土地註冊處營運基金的財務報
表，該等財務報表包括於
2013
年
3
月
31
日的財務狀況表與截至該日止年度的
全面收益表、權益變動表和現金流量
表，以及主要會計政策概要及其他附
註解釋資料。
土地註冊處營運基金總經理就財
務報表須承擔的責任
土地註冊處營運基金總經理須負責按
照《營運基金條例》（第
430
章）第
7(4)
條
及香港財務報告準則製備真實而中肯
的財務報表，及落實其認為必要的內
部控制，以使財務報表不存有由於欺
詐或錯誤而導致的重大錯誤陳述。
審計師的責任
我的責任是根據我的審計對該等財務
報表作出意見。我已按照《營運基金
Independent Audit Report
To the Legislative Council
I certify that I have examined and audited the financial
statements of the Land Registry Trading Fund set out on pages
70 to 102, which comprise the statement of financial position as
at 31 March 2013, and the statement of comprehensive income,
statement of changes in equity and statement of cash flows for
the year then ended, and a summary of significant accounting
policies and other explanatory information.
General Manager, Land Registry Trading Fund’s
Responsibility for the Financial Statements
The General Manager, Land Registry Trading Fund is responsible
for the preparation of financial statements that give a true and
fair view in accordance with section 7(4) of the Trading Funds
Ordinance (Cap. 430) and Hong Kong Financial Reporting
Standards, and for such internal control as the General Manager,
Land Registry Trading Fund determines is necessary to enable
the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditor’s Responsibility
My responsibility is to express an opinion on these financial
statements based on my audit. I conducted my audit in
