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A list of auditors' reports with qualified opinion and / or explanatory paragraph. Last updated: January 2024.
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
- 580KB
- 42
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
- 1MB
- 63
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)
- 348KB
- 30
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.
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The below summarizes some of the essential aspects of an audit engagement, along with relevant examples of key inspection findings related to the application of auditing and accounting standards, as identified by the Accounting and Financial Reporting Council (AFRC) in their inspection reports.
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 ...
