Annual Report 2012–13
年報
69
審計署署長報告
Report of the Director of Audit
條例》第
7(5)
條及審計署的審計準則進
行審計。這些準則要求我遵守道德規
範，並規劃及執行審計，以合理確定
財務報表是否不存有任何重大錯誤陳
述。
審計涉及執行程序以獲取有關財務報
表所載金額及披露資料的審計憑證。
所選定的程序取決於審計師的判斷，
包括評估由於欺詐或錯誤而導致財務
報表存有重大錯誤陳述的風險。在評
估該等風險時，審計師考慮與該基金
製備真實而中肯的財務報表有關的內
部控制，以設計適當的審計程序，但
並非為對基金的內部控制的效能發表
意見。審計亦包括評價土地註冊處營
運基金總經理所採用的會計政策的合
適性及所作出的會計估計的合理性，
以及評價財務報表的整體列報方式。
我相信，我所獲得的審計憑證是充足
和適當地為我的審計意見提供基礎。
意見
我認為，該等財務報表已按照香港財
務報告準則真實而中肯地反映土地註
冊處營運基金於
2013
年
3
月
31
日的狀
況及截至該日止年度的運作成果及現
金流量，並已按照《營運基金條例》第
7(4)
條所規定的方式妥為製備。
審計署署長
（審計署助理署長劉新和代行）
審計署
香港灣仔
告士打道
7
號
入境事務大樓
26
樓
2013
年
9
月
23
日
accordance with section 7(5) of the Trading Funds Ordinance
and the Audit Commission auditing standards. Those standards
require that I comply with ethical requirements and plan and
perform the audit to obtain reasonable assurance about whether
the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence
about the amounts and disclosures in the financial statements.
The procedures selected depend on the auditor’s judgment,
including the assessment of the risks of material misstatement of
the financial statements, whether due to fraud or error. In making
those risk assessments, the auditor considers internal control
relevant to the entity’s preparation of financial statements that
give a true and fair view in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity’s internal
control. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of accounting
estimates made by the General Manager, Land Registry Trading
Fund, as well as evaluating the overall presentation of the
financial statements.
I believe that the audit evidence I have obtained is sufficient and
appropriate to provide a basis for my audit opinion.
Opinion
In my opinion, the financial statements give a true and fair view
of the state of affairs of the Land Registry Trading Fund as at 31
March 2013, and of its results of operations and cash flows for
the year then ended in accordance with Hong Kong Financial
Reporting Standards and have been properly prepared in
accordance with the manner provided in section 7(4) of the
Trading Funds Ordinance.
LAU Sun-wo
Assistant Director of Audit
for Director of Audit
Audit Commission
26th Floor, Immigration Tower
7 Gloucester Road
Wanchai, Hong Kong
23 September 2013
