I have audited the attached financial statements which have been prepared under the Generally Accepted Accounting Principles in Hong Kong.
Responsibilities of the Legal Aid Services Council and the Director of Audit
The Legal Aid Services Council is responsible for the preparation of financial statements. In preparing the financial statements, the Legal Aid Services Council has to apply appropriate accounting policies consistently.
It is my responsibility to form an independent opinion, based on the result of my audit, on those financial statements.
Basis of opinion
I have audited the financial statements referred to above in accordance with the provisions of section 13(1) of the Legal Aid Services Council Ordinance (Chapter 489) and the Audit Commission auditing standards. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an evaluation of the significant estimates and judgments made by the Legal Aid Services Council in the preparation of the financial statements, and of whether the accounting policies determined are appropriate to the circumstances of the Legal Aid Services Council, consistently applied and adequately disclosed.
I planned and performed my audit so as to obtain all the information and explanations which I considered necessary in order to provide me with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement. In forming my opinion I also assessed the overall adequacy of the presentation of information in the financial statements. I believed that my audit has developed a reasonable basis for the following opinion.
Opinion
In my opinion, the financial statements referred to above give a true and fair view of the state of affairs of the Legal Aid Services Council as at 31 March 2006 and of its operation result and cash flow for the year then ended.
(¶À¾®·Ê)
Principal Auditor
for Director of Audit
Hong Kong Audit Commission
28 July 2006
