Example Reports by Auditors

(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Auditing Guidelines:

     - Effective for audits of financial statements for periods ending on or after 15 December 2016 (issued in August 2016)

  • Suggested Chinese translation of engagement letter under HKSA 210 (Clarified) Agreeing The Terms of Audit Engagements 

     - Effective for audits of financial statements for periods beginning on or after 15 December 2009 (issued in October 2010)

     - Effective for financial statements which cover a period beginning on or after 3 March 2014 (Issued in October 2014)

  • Suggested Chinese translation of unmodified auditor's reports based on HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements for financial statements prepared in accordance with HKFRSs, SME-FRS and HKFRS for Private Entities

     - Effective for audits of financial statements for periods ending on or after 15 December 2016 (issued in August 2016)

  • Suggested Chinese translation of unmodified auditor's reports based on HKSA 700 (Clarified) Forming an Opinion and Reporting on Financial Statements for financial statements prepared in accordance with HKFRSs, SME-FRS and HKFRS for Private Entities

     - Effective for audits of financial statements for periods beginning on or after 15 December 2009 (issued in Octobe 2010)

     - Effective for financial statements which cover a period beginning on or after 3 March 2014 (issued in October 2014)

  • Suggested Chinese translation of auditor's reports under HKSA 720 (Revised) The Auditor's Responsibilities Relating to Other Information

     - Effective for audits of financial statements for periods ending on or after 15 December 2016 (issued in August 2016)

     - English version

     - Chinese version 

  • Standard Bank Confirmation Request Form (for use in Hong Kong)

     - English pdf version

     - Traditional Chinese pdf version

     - Traditional Chinese word version

  • Standard Bank Confirmation Request Form (for use in the PRC)  

     - 關於進一步規範銀行函證及回函工作的通知

     - 審計業務銀行詢證函(通用格式)

     - 審計業務銀行詢證函(備選格式)  

 

(B) Auditors' Reports provided by HKEx