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What are the types of audit reports for Hong Kong companies?

Released Date: Jul 06,2021 Article Source: HUANZE

Audit reports (Auditor's reports) of Hong Kong companies are divided into4Type:

Audit reports (Auditor's reports) of Hong Kong companies are divided into4Type:

The first type is the audit report without reservations, which is the most standard audit report. The auditor is satisfied that the financial evidence of the audited company is sufficient to comply with and comply with the Hong Kong accounting standards and relevant requirements.

The second type is the audit report with qualified opinions. The second type is the audit report that the auditor considers to be reasonable on the whole, but there are circumstances that have a significant impact on the audit statement.

The third type is the non-opinion audit report, because the auditor cannot obtain sufficient audit evidence to form the basis of the audit opinion. Auditors are not willing to say whether the report reflects the actual situation of the Hong Kong company, so the report is not instructive.

The fourth type is: opposing (negative) opinion of the audit report, the reason for the issue of the second type of report is that the auditor believes that the audit content has major errors and distortion or intentional concealing, there are false data, and the accounting statements do not conform to the provisions of the enterprise accounting standards and relevant accounting systems issued by the state. This type of audit report is the worst and will not be accepted.

What are the types of audit reports for Hong Kong companies?

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