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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 unmodified auditor's report on financial statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 (Clarified) "Forming an Opinion and Reporting on Financial Statements" – effective for audits of financial statements for periods beginning on or after 15 December 2009.
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This seminar is organised by SCAA to update the new and amended Hong Kong Financial Reporting Standards (HKFRS) with support of an updated set of Sample Financial Statements for 2020-2021. Sample Financial Statements shared in the e-seminar (updated to 29 March 2021) (in Word - password protected)
Example reports in relation to sections 304(5) and 306(5) of the Companies Ordinance. Practice Note (PN) 600.1 (Revised), Reports by the Auditor under the Companies Ordinance (Cap. 622) should be read in the context of the Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements ...
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林智遠 莫如君. 1 This set of Sample Financial Statements is designed for a fictitious company, Sample Company Limited, with the assumption that it is incorporated in Hong Kong and has no subsidiary. All the entities, persons and figures in the statements are fictitious and are used only as a basis for discussion.
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an illustrative annual report for the year ended 31 December 2021 issued by a fictitious Main Board listed company, HK Listco Ltd (“HK Listco”), which includes: - a directors’ report, - an independent auditor’s report to the shareholders of the company, - annual financial statements prepared in accordance with Hong Kong Financial Reporting Stand...
SAMPLE AUDITOR'S REPORTS ON FINANCIAL STATEMENTS OF HONG KONG UNLISTED ENTITIES. What are Sample Auditor's Reports? Sample Auditor’s Reports provide with templates as well as samples of auditor’s reports for the reference of practicing CPA. They are prepared based on the Revised HKSAs. They are tailored for unlisted entities only.
