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  1. 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.

  2. This seminar is organised by SCAA to update the new and amended Hong Kong Financial Reporting Standards (HKFRS) with support of an updated set of Sample Financial Statements for 2020-2021. Sample Financial Statements shared in the e-seminar (updated to 29 March 2021) (in Word - password protected)

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  4. The purpose of this Appendix is to provide examples of reports and is for illustration. 1 Independent auditor's assurance report on a company's ability to make a distribution where auditor's opinion was modified - based on HKSAE 3000 (Revised) 2 Independent auditor's report on initial financial statements prepared in accordance with section ...

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  5. www.hkicpa.org.hk › - › mediaCONTENTS

    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.

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    • What Are Sample Auditor's Reports?
    • Why Order The Sample Reporting Documents?
    • How to Order?
    Sample Auditor’s Reports provide with templates as well as samples of auditor’s reports for the reference of practicing CPA.
    They are prepared based on the Revised HKSAs.
    They are tailored for unlisted entities only.
    They are applicable to the auditor’s report on the financial statements for the reporting period ending on or after 15 December 2016.
    The most updated and comprehensive reference materials for revised HKSAs.
    It provides with a summary of the auditor's reporting duties under the Hong Kong Companies Ordinance and revised HKSAs.
    It provides with more than 150 templates for standard auditor's reports on both company-level and consolidated level, all three financial reporting frameworks, five types of opinion, three allowed...
    It provides with more than 150 samples for modified independent auditor’s reports. The table of contentsis linked here with for reference.
    Complete the Order Form.
    Issue a cheque payable to Tako Professional Services Limitedaccording to the instructions.
    Send the order form together with the cheque to our office.
    The sample Auditor’s Report will be sent to the buyer within five working days by e-mail.
  6. 獨立核數師報告. Independent Auditors Report. 獨立核數師報告致香港按揭證券有限公司成員. ( 於香港註冊成立的有限公司) 意見. 我們已審計的內容. 香港按揭證券有限公司( 以下簡稱「 貴公司」)及其附屬公司( 以下統稱「 貴集團」)列 載於第142至238 頁的綜合財務報表, 包括: 於二零一六年十二月三十一日的綜合財務狀況表; 截至該日止年度的綜合收益表; 截至該日止年度的綜合全面收益表; 截至該日止年度的綜合權益變動表; 截至該日止年度的綜合現金流量表;及. 綜合財務報表附註,包括主要會計政策概要。 我們的意見.

  7. HKICPA Audit Practice Manual (2022 edition) is a reference tool with customizable documentation templates and an example audit engagement file. The manual allows users to tailor their audit approach and procedures based on the specific circumstances of an audit client, and assists them to comply with relevant Hong Kong Standards on Auditing ...