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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. 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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  3. Example Unmodified Auditors Report on Financial Statements prepared in a ccordance 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

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  4. 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 Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements ...

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  5. Appendix 2 – Examples of auditors reports on financial statements Hong Kong Standard on Auditing (HKSA) 700, “The Independent Auditor’s Report on a Complete Set of General Purpose Financial Statements” should be read in the context of the “Preface to

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  7. audit findings, including any significant deficiencies in internal control that we identify during our audit. The engagement director on the audit resulting in this independent auditor’s report is Lam Kar Bo (Practising Certificate Number : P05453). PKF Hong Kong

  8. Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 (Revised 2013) HKSA 610 (Revised 2013) Revised July 2012, December 2012, May 2013, September 2019, July 2020, December 2021 Effective for audits of financial statements 2 HKSA ...

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