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1. www.hkicpa.org.hk › - › mediaAudit of Financial Statements Prepared in Accordance with ...

   www.hkicpa.org.hk › - › media

   accordance with the Hong Kong Small and Medium-sized Entity Financial Reporting Standard ("SME-FRS") issued by the Hong Kong Institute of Certified Public Accountants ("HKICPA") and have been properly prepared in compliance with the Companies Ordinance.

   • Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard - Hong Kong Institute of Certified Public Accountants

     The Small and Medium-sized Entity Financial Reporting ...

2. www.hkicpa.org.hk › en › Standards settingExample Reports for Auditors and Companies - Hong Kong ...

   www.hkicpa.org.hk › en › Standards setting

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   Suggested Chinese translation of unmodified auditor's reports based on HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements for financial statements prepared in accordance with HKFRSs, SME-FRS and HKFRS for Private Entities

3. 其他人也問了

   What is SME-FRS (small and medium-sized entity Financial Reporting Standard)?

   • The group is therefore entitled to prepare and present its financial statements in accordance with the Small and Medium-sized Entity Financial Reporting Standard (SME-FRS) issued by the Hong Kong Institute of Certified Public Accountants.

   Small and Medium-sized Entity Financial Reporting Framework and Fina…

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/smefrfsmefrsre.pdf

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   Do SMEs qualify for reporting under the SME-FRF?

   • For an entity that qualifies for reporting under the SME-FRF, the appropriate application of the SME-FRS, with additional disclosure when necessary, would result in financial statements that achieve a proper presentation appropriate for SMEs.

   Small and Medium-sized Entity Financial Reporting Framework and Fina…

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/smefrfsmefrsre.pdf

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   Does SME (trading) limited have a cash flow statement?

   • SME (Trading) Limited is incorporated in Hong Kong and engages in retail sales of toys. 17 In accordance with section 1.1 of the SME-FRS, an entity which prepares and presents its financial statements in accordance with the SME-FRS is not required to include a cash flow statement in those financial statements.

   Small and Medium-sized Entity Financial Reporting Framework and Fina…

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/smefrfsmefrsre.pdf

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   What is the revised SME-FRF & FRS?

   • The Revised Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (the “Revised SME-FRF and FRS”) issued by the HKICPA in March 2014 are the accounting standards to be followed by those Hong Kong incorporated companies which are entitled to, and decide to, take advantage of this reporting exemption.

   Revised Small and Medium-sized Entity Financial Reporting Framework …

   www.zhcpa.hk/pdf/SME-FRSMar2014.pdf

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4. www.hkicpa.org.hk › - › mediaAudit of Financial Statements Prepared in Accordance with ...

   www.hkicpa.org.hk › - › media

   The Small and Medium-sized Entity Financial Reporting Framework ("revised SME-FRF") and Financial Reporting Standard ("revised SME-FRS") ("revised SME-FRF & SME-FRS") which are effective for annual periods beginning on or after 3 March 2014 are the accounting

5. www.zhcpa.hk › pdf › SME-FRSMar2014Revised Small and Medium-sized Entity Financial Reporting ...

   www.zhcpa.hk › pdf › SME-FRSMar2014

   The following new disclosures are required in the year of transition: The fact that this is the first year of adopting the Revised SME-FRF and FRS. The previous accounting framework adopted. A reconciliation of net assets as reported in the previous annual financial statements and net assets reported under the Revised SME-FRS, showing sepa...

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6. www.cr.gov.hk › en › companies_ordinancePart 9 Accounts and Audit - Companies Registry 公司註冊處

   www.cr.gov.hk › en › companies_ordinance

   auditors’ reports and the appointment and rights of auditors. New provisions are introduced to facilitate small and medium-sized enterprises (“SMEs”) to take advantage of simplified accounting and reporting, to require public and other large private companies to

7. www.dbs.com.hk › articles › business-strategy【有限公司核數】審計報告 (Audit Report) 常見問題 Q&A！中 ...

   www.dbs.com.hk › articles › business-strategy

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   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 。