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

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

  2. www.hkicpa.org.hk › - › mediaExample Directors' Report, Auditor's Report and ...

    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

    • 580KB
    • 42

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  4. www.hkicpa.org.hk › - › mediaForming an Opinion and Reporting on Financial Statements - ...

    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

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  5. www.hkicpa.org.hk › 2010 › pe-auditor-reports-accordanceExample 1 Example Unmodified Auditor’s Report on ...

    Example 1 Example Unmodified Auditor’s Report on Financial Statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 “The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements” – effective for auditor's reports dated on or after 31 December 2006 but prior to the audits of ...

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

    Audit of Financial Statements . Prepared in Accordance with . the Small and Medium-sized. Entity Financial Reporting. Standard. Practice Note 900 (Revised) has been updated to reflect the amendments of the Companies (Amendment) (No. 2) Ordinance 2018. Please refer to paragraph 3 of this Practice Note for the effective date of the amendments.

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  8. www.hkicpa.org.hk › - › mediaReports by the Auditor under the Companies Ordinance (Cap. ...

    Example reports in relation to sections 304(5) and 306(5) of the Companies Ordinance. Practice Note (PN) 600.1 (Revised), Reports by the Auditor under the Companies Ordinance (Cap. 622) should be read in the context of the Preface to the Hong Kong Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements.

  9. www.hkicpa.org.hk › - › mediaAUDITOR’S REPORT AND FINANCIAL STATEMENTS - Hong Kong ...

    The other information obtained at the date of this auditor’s report is the financial statements of the Institute’s subsidiaries, The HKICPA Trust Fund and The HKICPA Charitable Fund. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion

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