inHong Kong corporate auditMake an accountIn the process of tax declaration, many enterprises are not very clear about the opinion of the audit report issued by their Hong Kong auditors. How do you think the audit report is an unqualified opinion? Today I would like to share with you the description of the unqualified opinion paragraph.

Without reservationHong Kong corporate auditThe report is usually described with the following sentences: Paragraph 1: Audit Opinion (opinion paragraph), we audited ABC Limited financial statements, including2020years12month31The balance sheet of today,2020Annual profit statement, cash flow statement, statement of changes in shareholders' equity and notes to relevant financial statements.

In our opinion, the accompanying financial statements are in accordance with the Hong Kong Institute of Accountants'HKICPA"Issued by Hong Kong smes financial reporting standards" smes financial reporting standards "preparation, fair reflection ABCcompany2020years12month31The financial position of the day as well2020Annual operating results and cash flows.

Paragraph 2: Basis of Opinion (form the basis of opinion), we followHong Kong corporate auditThe guidelines are audited and referencedPN900(Revised edition)According toHKICPAAudit of financial statements prepared by the Financial Reporting Standards for Small and Medium-sized Enterprises promulgated; Our responsibilities under these standards are further explained in the section of our report entitled "Auditors' Responsibility to Audit the Financial Statements"; According to HKICPACode of ethics for professional accountants, which we are independent ofABCCompany, and has fulfilled other responsibilities in respect of professional ethics; We believe that the audit evidence we have obtained is sufficient and appropriate for usHong Kong corporate auditAdvice provides the foundation.

So inHong Kong companyauditWhen you see this description in your report during accounting and tax declaration, your report is an unqualified opinion audit report, one with high quality and reasonable assurance, and one without audit risk.

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