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1. www.hkicpa.org.hk › - › mediaAudit of Financial Statements Prepared in Accordance with ...

   www.hkicpa.org.hk › - › media

   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

   • Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for ...

     Example unmodified auditor's report on financial ...

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

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

   • 網頁紀錄

   A list of auditors' reports with qualified opinion and / or explanatory paragraph. Last updated: January 2024.

4. 其他人也問了

   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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   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 a sample audit program for SME-FRS?

   • A set of sample documents in planning, managing and controlling an audit and a sample audit program for property, plant and equipment under SME-FRS were distributed to the participants to facilitate the discussion and illustration.

   Sample Financial Statements - Nelson CPA

   www.nelsoncpa.com.hk/samples.htm

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   What is the SME reporting exemption?

   • To cater for the practicability of the Small and Medium Enterprises (the “SME”) majority who are non-listed, non-regulated, privately owned and controlled, the Ordinance provided very lenient exemption measures to allow this majority of SME from compliance of the reporting requirement (the “Reporting Exemption”).

   Keith Wong CPA & Co 黃曉輝執業會計師行

   keithwongcpa.com/wp-content/uploads/2015/10/Article-6-May-2015-re-New-CO-SME-FRS.pdf

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5. www.nelsoncpa.com.hk › samplesSample Financial Statements - Nelson CPA

   www.nelsoncpa.com.hk › samples

   • 網頁紀錄

   Slides of the e-Seminar of 2020-2021 (in PDF) Financial Reporting Update with Sample Financial Statements 2019-2020 (5 March 2020) 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 2019-2020.

6. keithwongcpa.com › 2015 › 10Keith Wong CPA & Co 黃曉輝執業會計師行

   keithwongcpa.com › 2015 › 10

   For details of the SME-FRS or sample of a SME-FRS report, you are welcomed to contact our firm for further information or advisory. In order to assess if your company qualify for SME-FRS, you may make use of the excel tools attached to

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7. www.cr.gov.hk › en › companies_ordinancePart 9 Accounts and Audit

   www.cr.gov.hk › en › companies_ordinance

   New provisions are introduced to facilitate small and medium-sized enterprises (“SMEs”) to take advantage of simplified accounting and reporting, to require public and other large private companies to include an analytical business review in directors’ reports, and to enhance auditors’ right to information. POLICY OBJECTIVES AND MAJOR CHANGES. 2.

8. www.moore.hk › MediaLibsAndFiles › mediaThe revised Small and Medium-sized Entity Financial

   www.moore.hk › MediaLibsAndFiles › media

   Financial instruments. • SME-FRS only provides requirements on investments in securities. They should be initially measured at cost. Subsequent measurement would be subject to the lower of cost or net realisable value (“NRV”) for current investments and cost less accumulated impairment losses for long-term investments.