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2024年4月24日 · An audit report is a written opinion of the reliability of the business’s financial statements and is provided by the chartered accountants auditing the company. The audit report format is fixed as per the generally accepted auditing standards. But certain changes are allowed to be made as per the auditor’s requirement, which depends upon ...
Audit Report Writing Toolkit 2 — theiia.org According to Standard 2420 – Quality of Communications, “Communications must be accurate, objective, clear, concise, constructive, complete, and timely.” The content and level of detail should be determined by the
As at 31 March 2021, 53% (2020: 67%) of the total accounts receivable was due from the Group's five largest customers. As at 31 March 2021, 72% (2020: 29%) of the total contract assets related to the Group's five largest customers. Further quantitative disclosures in respect of the Group's exposure to credit risk arising are set out in note 9.
21. 何謂「業務審視」？. 是否所有公司均須擬備業務審視？. 22. 根據《公司條例》附表5第 (2) (b)條，業務審視須包含對以下事宜的探討 (i) 公司的環境政策及表現；及 (ii) 公司遵守對該公司有重大影響的有關法律及規例的情況。. 第 (2) (b) (ii)條所載的規定是指 ...
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
Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised December 2015; August 2016, July 2020, December 2021 Effective for audits of financial statements for
4 Types of Audit Report Overview Audit report is the report that auditors express an opinion on financial statements whether they faithfully present the company’s financial position, financial performance, and cash flows in accordance with the applicable financial
