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1. www.hkicpa.org.hk › en › Standards settingExample Reports for Auditors and Companies - Hong Kong ...

   www.hkicpa.org.hk › en › Standards setting

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   Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (revised in January 2024) Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme.

   • New Auditors Report

     分享. HKSQM 1 Quality Management for Firms that Perform ...

2. www.hkicpa.org.hk › New-Auditors-ReportNew Auditors Report

   www.hkicpa.org.hk › New-Auditors-Report

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   分享. HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews. New Auditors Report. Practice Note 840 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rule and the Accountant's Report Rules.

3. www.hkicpa.org.hk › - › mediaExample Directors' Report, Auditor's Report and ...

   www.hkicpa.org.hk › - › media

   Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the Hong Kong Financial Reporting Standard for Private Entities (with Hong Kong

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     Audit Reports - ACCA Audit and Assurance (AA)

     2021年12月14日

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     Written Audit Reports Explained | Fundamentals of Internal Auditing | Part 38 of 44

     2021年6月1日

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     Four Main Types of Audit Reports (and what they mean)

     2019年1月23日

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5. www.aud.gov.hk › eng › pubpr_arptAudit Commission - Publications and press releases - ...

   www.aud.gov.hk › eng › pubpr_arpt

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   Director of Audit's reports. Report No. Auditee. Subject. Report No. 82, March 2024. Report No. 81, October 2023. Report No. 80, March 2023. Report No. 79, October 2022. Report No. 78, June 2022. Report No. 77, November 2021. Report No. 76, March 2021. Report No. 75, October 2020. Report No. 74, April 2020. Report No. 73, October 2019.

6. www.hkelectric.com › documents › enIndependent Auditor s Report

   www.hkelectric.com › documents › en

   The key audit matter. The Company acquired the Hong Kong electricity business operated by HK Electric from Power Assets Holdings Limited in 2014. The goodwill arising on this acquisition amounted to HK$33.6 billion. Management assessed goodwill for potential impairment as at 30 November 2022 by comparing the carrying amount of the cash ...

7. 其他人也問了

   Who prepares an example auditor's report on financial statements?

   • P2 The example auditor's reports on financial statements prepared in accordance with the HKFRS for Private Entities are prepared by the Hong Kong Institute of Certified Public Accountants (the Institute), as a source of reference by practicing members.

   Example Directors' Report, Auditor's Report and Illustrative Financial Sta…

   www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/hkfrs-pe-info-center/2010/pe-illustrative-financial-statement.pdf

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   What is an example of an unmodified auditor's report on financial statements?

   • Example unmodified auditor's report on financial statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 (Clarified) "Forming an Opinion and Reporting on Financial Statements" – effective for audits of financial statements for periods beginning on or after 15 December 2009.

   Example Directors' Report, Auditor's Report and Illustrative Financial Sta…

   www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/hkfrs-pe-info-center/2010/pe-illustrative-financial-statement.pdf

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   What is a financial audit?

   • An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor‟s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

   Example Directors' Report, Auditor's Report and Illustrative Financial Sta…

   www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/hkfrs-pe-info-center/2010/pe-illustrative-financial-statement.pdf

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   Should a P3 auditor's report be a template?

   • P3 Auditors may require to tailor their auditor's report to cater for entity-specific facts and circumstances and hence the example reports should not be regarded as templates appropriate for all entities. Members are advised to refer to the relevant Hong Kong Standards on Auditing for guidance.

   Example Directors' Report, Auditor's Report and Illustrative Financial Sta…

   www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/hkfrs-pe-info-center/2010/pe-illustrative-financial-statement.pdf

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8. www.dbs.com.hk › articles › business-strategy【有限公司核數】審計報告 (Audit Report) 常見問題 Q&A！中 ...

   www.dbs.com.hk › articles › business-strategy

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   2023年8月23日 · 甚麼是審計報告？ 財務報表經過審計後，可被視為一份詳細描述公司財務業績的重要文檔。 這些報表常見的類型包括資產負債表、現金流量表、損益表和權益表，它們提供了公司財務狀況的全貌。 而審計報告則是在審核完成後所總結的報告書，用以評估財務報表是否遵循公認的會計原則 2 。 核數師的意見在審計報告中可分為四個不同等級：「無保留意見」、「保留意見」、「否定意見」和「無法表示意見」 3 。 這些意見由經過獨立合資格的會計師提出，他們對於財務報表中的數據是否存在舞弊或錯誤，以及是否對重大錯報進行了充分的審查而作出結論。 審計報告的用途廣泛，例如當投資者查閱財務報表時，他們可以評估公司的風險和潛在問題，同時考慮其他相關資訊，以便做出明智的投資決策 3 。

9. www.aud.gov.hkAudit Commission - Home

   www.aud.gov.hk

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   Report of the Director of Audit on the Accounts of the Government of the Hong Kong Special Administrative Region for the year ended 31 March 2023