Recently inHong Kong corporate auditIn the process, the auditor asked the client to provide the addresses of the corresponding units for other accounts payable on the client's book. The address was provided for the purpose of sending the letter of payment, and the client also agreed to prepare for it. However, after several inquiries, the client directly replied that it could not provide the address and could not settle the account, because it could not find the corresponding supplier.

In view of the above situation,Hong Kong corporate auditLimited scope, whether to directly issue the audit report with reservations, after in-depth communication with the auditor, the auditor asks the client to provide other audit evidence: first, the specific payment date after the delivery date; Second, if the specific payment date cannot be provided, can we provide the relevant loan agreement? Third, if the above two kinds of vouchers cannot be provided, can other payables be transferred to the director's account and confirmed by the director's signature?

If the customer can't provide any of these three solutions, then it really isHong Kong corporate auditThe scope is severely limited, and the auditor will issue a qualified audit report.

SoHong Kong corporate auditDo not issue reservations as soon as the scope is limited. Communicate with the client whether to obtain sufficient and appropriate audit evidence through other audit procedures. If no other process can obtain sufficient and appropriate audit evidence, the impact on the report opinion can only be considered.

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