LOWE, BINgham & MATTHEWS, HONG KONG
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In conclusion, we would point out that although
our investigations have been extensive we have not con-
ducted, in the generally accepted sense, an audit of the
Department's records but have confined our activities
chiefly to assisting and supervising the departmental
staff in the keeping of their records and in the prepara-
tion of figures and data from which we have prepared these
It is more than probable that amendments will
arise as and when further information becomes available.
We shall be pleased to furnish any further in-
formation you may require after you have perused this
report and the Schedules and Appendix thereto.
accounts.
We have the honour to be,
Sir,
Your obedient servants,
lowe Binghamite athes?
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