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Example Reports for Auditors and Companies. (A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Auditing Guidelines: Chinese translation.
Example Auditor's Reports on Financial Statements Prepared in accordance with the HKFRS for Private Entities .
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Practice Note (PN) 600.1 (Revised), Reports by the Auditor under the Companies Ordinance (Cap. 622) should be read in the context of the Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements which sets out the application and authority of PNs.
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Appendix 3: Example Auditor's Report on Financial Statements Prepared in Accordance with the revised SME-FRS based on HKSA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
provide guidance on the independent auditor’s report issued as a result of an audit of a complete set of general purpose financial statements prepared in accordance with a financial reporting framework that is designed to achieve fair presentation.
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Annual report 2001. Content. The council and secretariat. President's statement. Highlights. Five-year summary (1996-2001) Report of the council for 2001. Corporate Governance Statement. Composition of Committees.
Hong Kong Standard on Auditing (HKSA) 230, Audit Documentation, should be read in conjunction with HKSA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing.
