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  2. 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.

  3. Definition: Audit Report is the formal written opinion about the entitys financial statements. The auditor conveys the report to the management at the end of the audit. Apart from the opinion on the statements, it also includes factual information. It is a medium of communication of the views of the auditor to the company’s management.

    • Components of An Auditor’S Report
    • Different Types of Auditor’S Reports
    • The Idea of Materiality in Audit Reports
    • Related Readings
    Title
    Report’s addressee’s
    Opinion paragraph
    Basis for opinion

    The most standard form of the auditor’s report, where everything is presented fairly in all material respects, is called the unqualified or clean opinion auditor’s report. Any changes made to the unqualified report are called reservations. There are two general reservations: GAAP departures and scope limitations. GAAP departure issues refer to situ...

    One section of the auditor’s report states that “accompanying financial statements present fairly, in all material respects, the financial position of the company as of XXX…” It is important to note that it says that the financial statements are presented “fairly” – it does not say that they are presented “accurately” or “precisely.” It means that ...

    CFI offers the Commercial Banking & Credit Analyst (CBCA)™certification program for those looking to take their careers to the next level. To keep learning and advancing your career, the following resources will be helpful: 1. Big Four Accounting Firms 2. Audited Financial Statements 3. Finance Accounting Job Titles 4. Due Diligence Career Profile ...

  4. An audit report is a document in which an auditor shares their opinion on an organizations financial performance and whether they’re compliant with financial reporting regulations. Auditors must follow the format defined by the generally accepted auditing standards (GAAS), with some exceptions depending on the nature of the audit.

  5. 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 。

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  6. Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised December 2015; August 2016, July 2020, December 2021. Effective for audits of financial statements for periods ending on or after 15 December 2016.

  7. 2023年11月19日 · An audit report is a written opinion of an auditor regarding an entity's financial statements. The report is written in a standard format, as mandated by generally accepted auditing standards ( GAAS ). GAAS requires or allows certain variations in the report, depending upon the circumstances of the audit work in which the auditor engages.