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 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 (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)

     - English version

     - Chinese version

     - Supplementary Note to Paragraph 26 (September 2012)

  • Standard Bank Confirmation Request Form
  •      - English pdf version

         - Traditional Chinese pdf version (for use in Hong Kong)

         - Traditional Chinese word version (for use in Hong Kong)

         - Simplified Chinese pdf version (for use in the PRC in relation to audit of Hong Kong companies)

         - Simplified Chinese word version (for use in the PRC in relation to audit of Hong Kong companies)

     

    (B) Auditors' Reports provided by HKEx