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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.
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
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
The audit report templates feature three developed paragraphs. These paragraphs contain the auditors’ opinion concerning the entity’s financial statements, the audit report scope sample, the entity’s management, and auditor responsibilities.
Sample Company Limited Directors’ report and financial statements For the year ended 31 December 2020 Table of Contents I. Directors’ report 3 II. Independent auditor’s report 4 III. Statement of profit or loss and other comprehensive income 6 VI.
Observations. Observations (also referred to as findings), recommendations, and management’s action plans (responses) make up the core of the written internal audit report. These components enhance communication between internal auditors and stakeholders, and are linked together as illustrated in Figure 2, on page 15.
Audit Report Writing Toolkit 1 — theiia.org General Guidelines This tool references a number of standards from the International Standards for the Professional Practice of Internal Auditing. In addition, internal auditors may wish to consult IIA Practice Guide, Audit
