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銀行詢證函（格式二) ( PDF文件 格式 / WORD文件 格式) Others. Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (revised in January 2024) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended ...
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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HKSA 705 (Revised)2 and HKSA 706 (Revised)3 deal with how the form and content of the auditor's report are affected when the auditor expresses a modified opinion or includes an Emphasis of Matter paragraph or an Other Matter paragraph in the auditor's report.
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What is an auditor's report?
When is an auditor asked to report certain matters?
Who prepares an example auditor's report on financial statements?
What is an example of an unmodified auditor's report on financial statements?
Director of Audit's reports. Report No. Auditee. Subject. Report No. 82, March 2024. Report No. 81, October 2023. Report No. 80, March 2023. Report No. 79, October 2022. Report No. 78, June 2022. Report No. 77, November 2021. Report No. 76, March 2021. Report No. 75, October 2020. Report No. 74, April 2020. Report No. 73, October 2019.
- Components of An Auditor’S Report
- Different Types of Auditor’S Reports
- The Idea of Materiality in Audit Reports
- Related Readings
TitleReport’s addressee’sOpinion paragraphBasis for opinionThe most standard form of the auditor’s report, where everything is presented fairly in all material respects, is called the unqualified or clean opinion auditor’s report. Any changes made to the unqualified report are called reservations. There are two general reservations: GAAP departures and scope limitations. GAAP departure issues refer to situ...
One section of the auditor’s report states that “accompanying financial statements present fairly, in all material respects, the financial position of the company as of XXX…” It is important to note that it says that the financial statements are presented “fairly” – it does not say that they are presented “accurately” or “precisely.” It means that ...
CFI offers the Commercial Banking & Credit Analyst (CBCA)™certification program for those looking to take their careers to the next level. To keep learning and advancing your career, the following resources will be helpful: 1. Big Four Accounting Firms 2. Audited Financial Statements 3. Finance Accounting Job Titles 4. Due Diligence Career Profile ...
Independent Auditor’s Report (Continued) Key Audit Matters (Continued) Key Audit Matter How our audit addressed the Key Audit Matter Valuation of financial investments measured at fair value Refer to Note II, 4.4, Note III, 2, Note V, 18 and Note VI, 5.1 of the ...
2023年8月23日 · 甚麼是審計報告？ 財務報表經過審計後，可被視為一份詳細描述公司財務業績的重要文檔。 這些報表常見的類型包括資產負債表、現金流量表、損益表和權益表，它們提供了公司財務狀況的全貌。 而審計報告則是在審核完成後所總結的報告書，用以評估財務報表是否遵循公認的會計原則 2 。 核數師的意見在審計報告中可分為四個不同等級：「無保留意見」、「保留意見」、「否定意見」和「無法表示意見」 3 。 這些意見由經過獨立合資格的會計師提出，他們對於財務報表中的數據是否存在舞弊或錯誤，以及是否對重大錯報進行了充分的審查而作出結論。 審計報告的用途廣泛，例如當投資者查閱財務報表時，他們可以評估公司的風險和潛在問題，同時考慮其他相關資訊，以便做出明智的投資決策 3 。
