In the process of auditing, Hong Kong auditors will focus on some subjects, such as accounts receivable, large expenses, personnel salaries, directors' compensation and so on. The following focuses on accounts receivable.

As for accounts receivable, Hong Kong auditors generally focus on accounts receivable of more than two years. The reason for auditors' concern is to see whether accounts receivable can be recovered. If they can be recovered, auditors will reply that they can be recovered when asking. If the receivables take a long time to collect, reply to the auditor with an approximate collection time.

During the audit process, the auditor will pay attention to the key items according to the actual situation of the company's operation. Therefore, Hong Kong companies must seek professional companies to provide professional services according to the actual situation of the company during the audit. In this way, many unnecessary risks can be avoided during the audit and the company's tax costs can be reduced.

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