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22. Section 406(2) of the Hong Kong Companies Ordinance (CO) requires the auditor to opine on the directors' report: (2) If a company's auditor is of the opinion that the information in a directors' report for a financial year is not consistent with the financial statements for the financial year, the auditor-.
Slides in PDF. Convergence to IFRS and SME Financial Reporting Standards in Hong Kong (Cantonese seminar for CPA Australia) (28 August 2006) Slides in PDF. Presentation and Disclosure Under HKFRSs for SMPs - Through a Set of Sample Financial Statements (Cantonese workshop for The Society of Chinese Accountants and Auditors) (12 April 2006)
1 HKSA 701, Communicating Key Audit Matters in the Independent Auditor’s Report 2 HKSA 705 (Revised), Modifications to the Opinion in the Independent Auditor’s Report 3 HKSA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
Illustrative financial reports and presentation and disclosure checklists are regularly published by public accounting firms and are freely available from the websites shown below. These illustrations and checklists are not substitutes from reading the International Financial Reporting Standards (IFRS)/ Hong Kong Financial Reporting Standards ...
For a few years now, deregulation of mandatory assurance of SMEs has been on the rise, while at the same time, so too has the regulation of audits of larger entities (i.e., public interest entities). This deregulation for SME audits is largely caused by governments raising audit thresholds and requiring fewer audits to be performed by law in response to calls to reduce the regulatory burden ...
This webpage contains pronouncements, guidance, reports and articles issued by the Institute that are applicable to SMEs and SMPs. Click below for more information. SME-FRF and SME-FRS. A Plus articles. Guidance. Audit and Practice Manual (2022 edition) FAQ relating to new CO for SMEs. Quality Management Manual.
As at 31 March 2021, 53% (2020: 67%) of the total accounts receivable was due from the Group's five largest customers. As at 31 March 2021, 72% (2020: 29%) of the total contract assets related to the Group's five largest customers. Further quantitative disclosures in respect of the Group's exposure to credit risk arising are set out in note 9.
