22.
23
322
vestment of capital.
(Signed) W. H. March.
Auditor General
Audit Office
Hong Kong, 20th January 1880.
Capy.
of a
Extract frame recassumedations
Committee appointed by
Shake for
the Leenekary of Shakes
Caloiries to
$14.
the
quire into the
question of defalcations in the
Colonies.
17. Next in incportance to an efficient audit as a check upon defalcation is the practice of frequent examination by competent and independent persons at
ad and without
uncertain period
previous notice
of
the books
of offieurs entrusted with the
receipt