審計署署長報告
Report of the Director of Audit
Annual Report 2013-14
年報
73
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
2014
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
2014
年
9
月
23
日
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 2014, 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 2014
