雅虎香港 搜尋

搜尋結果

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 DIRECTORS' REPORT, AUDITOR'S REPORT AND ...

2. 圖片

   • 
   • 
   • 
   • 
   • 
   • 
   • 

   查看全部

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

   銀行詢證函（格式二) ( PDF文件 格式 / WORD文件 格式) Others. Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (revised in January 2024) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended ...

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

   查看此問題的所有搜尋結果

   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

   查看此問題的所有搜尋結果

   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

   查看此問題的所有搜尋結果

   What if the financial statements do not comply with SME-FRS?

   • 3.2 We have a professional responsibility to report if the (consolidated)* financial statements do not comply in any material respect with SME-FRS, unless in our opinion the non-compliance is justified in the circumstances. In determining whether or not the departure is justified, we consider:

   Audit of Financial Statements Prepared in Accordance with the Small an…

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeIII/pn900rev19.pdf

   查看此問題的所有搜尋結果

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

   www.nelsoncpa.com.hk › samples

   • 網頁紀錄

   Sample Accounting and Auditing Documents. (For SME or SMP in Hong Kong) Financial Reporting Update with Sample Financial Statements 2020-2021 (29 March 2021) 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.

6. www.dbs.com.hk › articles › business-strategy【有限公司核數】審計報告 (Audit Report) 常見問題 Q&A！中 ...

   www.dbs.com.hk › articles › business-strategy

   • 網頁紀錄

   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 。

   • 位置: 香港中環皇后大道中99號中環中心地下, 00000

7. www.pwc.com › gx › enIFRS for SMEs – Illustrative consolidated financial ...

   www.pwc.com › gx › en

   Audit Committees – Good Practices for Meeting Market Expectations Provides PwC views on good practice and summarises audit committee requirements in over 40 countries. IFRS for SMEs – pocket guide 2009 Provides a summary of the recognition and

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.