Hong Kong merely as the representative
of the Comptroller and Auditor General,
by
whom the audit
of the
The
accounts of
The Hongkong Govt
is conducted.
Neither the Comptroller nor the Local
Auditor has any responsibility
for the preparation or keeping of the
Hong Kong
Govt accounts
and it is obvious
that the Local Auditor
has no authority
to order any
change to be
made in the
method of keeping
the accounts, or indeed, to
give instructions
to any office
of the Hongkong Govt on any subject whatever,
3. The responsibility of keeping the Colonial accounts
rests, under the