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1. 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.

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

   www.hkicpa.org.hk › - › media

   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

   • 檔案大小: 580KB

   • 頁面計數: 42

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

   www.hkicpa.org.hk › - › media

   Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 2019, July 2020, January 2021, December 2021

   • 檔案大小: 1MB

   • 頁面計數: 63

5. www.hkicpa.org.hk › ebook › HKSA_Members_Handbook_MasterModifications to the Opinion in the Independent ...

   www.hkicpa.org.hk › ebook › HKSA_Members_Handbook_Master

   HONG KONG STANDARD ON AUDITING 705 (REVISED) MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR'S REPORT. (Effective for audits of financial statements for periods ending on or after 15 December 2016)

   • 檔案大小: 348KB

   • 頁面計數: 30

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

   www.hkicpa.org.hk › - › media

   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.

7. 其他人也問了

   What information is included in HKICPA auditor's report?

   • 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 thereon.

   AUDITOR’S REPORT AND FINANCIAL STATEMENTS - Hong Kong Institu…

   www.hkicpa.org.hk/-/media/HKICPA-Website/New-HKICPA/About-us/Annual_report/2019/Eng_Financial_statements_2019.pdf

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   What is a Hong Kong auditor's report?

   • 50. If the auditor is required by law or regulation of a specific jurisdiction to use a specific layout, or wording of the auditor's report, the auditor's report shall refer to Hong Kong Standards on Auditing only if the auditor's report includes, at a minimum, each of the following elements: (Ref: Para.

   Forming an Opinion and Reporting on Financial Statements - Hong Kon…

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeIII/hksa70015.pdf

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   Do you comply with Hong Kong standards on Auditing?

   • We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement.

   Example 1 Example Unmodified Auditor’s Report on Financial Statement…

   www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/Audit-n-assurance/example-auditors/2010/pe-auditor-reports-accordance.pdf

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   When should an auditor's report refer to Hong Kong standards on Auditing?

   • If the auditor is required by law or regulation of a specific jurisdiction to use a specific layout, or wording of the auditor's report, the auditor's report shall refer to Hong Kong Standards on Auditing only if the auditor's report includes, at a minimum, each of the following elements: (Ref: Para. A70–A71) A title.

   Forming an Opinion and Reporting on Financial Statements - Hong Kon…

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeIII/hksa70015.pdf

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

   www.hkicpa.org.hk › 2010 › pe-auditor-reports-accordance

   Example Unmodified Auditor’s 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

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

   www.hkicpa.org.hk › - › media

   INDEPENDENT AUDITOR’S REPORT 26/F, Citicorp Centre 18 Whitefield Road Causeway Bay Hong Kong ... financial statements of HKICPA Beijing (21) 10--Comprehensive income (61,476) 5,035 (60,495) 6,569 Approved by the Council on 17 September 2019 ...