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2024年4月22日 · Practice Note (PN) 900 (Revised), Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard should be read in the context of the Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and
2024年4月24日 · Reviewed by Dheeraj Vaidya, CFA, FRM. What Is An Audit Report Qualified Opinion? The company’s auditor gives a qualified opinion in the audit report if it is found that the company’s financial statements are presented fairly, except in specific areas. It is just one notch below an Unqualified Opinion (i.e., a Clean opinion).
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What is an audit report?
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2024年4月26日 · A financial audit report is the result of a close examination of an entity’s financial statements. This provides a list of findings and recommendations that an individual, group, or company can use to determine the financial status, identify system gaps, and declare the credibility of their standing financially.
2024年4月26日 · An audit report is a document that contains a written opinion of an auditor with respect to a company’s financial statements. It is documented by an independent accounting professional, and it presents his/her expert assessment of the company’s financial position.
2024年5月6日 · The sample is stratified by the Hong Kong Standard Industrial Classification (HSIC) version 2.0, and based on the number of SME establishments in Hong Kong. Latest Statistics (Updated 6 May 2024)
2024年5月6日 · Owing to small sample sizes of SMEs with existing credit lines (18% of surveyed SMEs) and with new credit applications (3% of surveyed SMEs) during the quarter, the results could be prone to large fluctuations, and hence should be interpreted with care.
2024年5月2日 · Email: hkma @ hkma. gov. hk. Phone: +852 2878 8196. Fax: +852 2878 8197. As at 28 February 2007, there were 183 authorised insurers in Hong Kong, of which 118 were pure general insurers, 47 were pure long-term insurers and the remaining 18 were composite insurers.
