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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:
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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Example Unmodified Auditor’s Report on Financial Statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 (Clarified) “Forming a n Opinion and Reporting on Financial Statements” – effective for audits of financial
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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An auditor's report should not have any "Qualified /Adverse Opinions" or " Disclaimer of Opinion". Auditor's Report Sample 申請樣本A (2011年4月) This sample only shows part of the auditor's report for reference purpose. 2017 XXX CORPORATION COMPANY ...
Sample Company Limited Directors’ report and financial statements For the year ended 31 December 2020 Table of Contents I. Directors’ report 3 II. Independent auditor’s report 4 III. Statement of profit or loss and other comprehensive income 6 VI.
Observations. Observations (also referred to as findings), recommendations, and management’s action plans (responses) make up the core of the written internal audit report. These components enhance communication between internal auditors and stakeholders, and are linked together as illustrated in Figure 2, on page 15.
