Hong Kong corporate auditAccording to the auditor's opinion on the audit report, the report can be divided into4Class:

First: without reservationsHong Kong corporate auditReport - is the most standard and good audit report.

Second: reservationsHong Kong corporate auditReport - is a slightly flawed audit report. The auditor considers it fair as a whole, but there are circumstances which have a material impact on the accounting statements. If some information is not available, or certain matters do not comply with the provisions of the Company law, the auditor can neither confirm nor deny the lack of evidence for certain issues, and will only retain the matter.

Third: no opinionHong Kong corporate auditReport - This report has no reference value. Because auditors cannot obtain sufficient audit evidence to form the basis of an audit opinion.

Fourth: against (negative) opinionsHong Kong corporate auditThe report - is the worst audit report, generally not recognized. There are material misstatements and misrepresentations or deliberate concealment of reports with false data.

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