Accounting in Hong Kong company,Hong Kong corporate auditIn Hong Kong company tax declaration, the most concerned thing is whether my audit report is the standard version of the audit report (audit report with unqualified opinion). An unqualified audit report is particularly important if the company has a future listing arrangement. It is often difficult to find out where and how the audit opinion is described. Today, I would like to share with you:

inHong Kong corporate auditIn the report, there is a special paragraph describing the opinion of the audit report. Unqualified audit report (OpinionWe audited the financial statements of a company, including the statement of financial position up to a certain year and the income statement since a certain period, and the notes to the financial statements, including summaries of important accounting policies. In our opinion, the financial statements of the Company are in accordance with the Hong Kong Institute of Accountants in all material respects("HKICPA")The Financial Reporting Standards for Small and Medium Enterprises in Hong Kong(Financial Reporting Standards for Small and Medium Enterprises)And has been properly prepared in accordance with the Hong Kong Companies Ordinance.

Basis of Opinion (Basis for Opinion) : We are based onHong Kong corporate auditThe guidelines are audited and referencedPN900(Revised edition)According toHKICPAThe promulgation of the "Financial Reporting Standards for Small and Medium-sized Enterprises" prepared the audit of financial statements. We are independent of the company HKICPACode of Ethics for Professional Accountants("Guidelines")We have fulfilled our other responsibilities according to the code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our corporate opinion.

inHong Kong corporate auditIt is particularly important for companies to understand the description of their own audit report opinions.

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