Example Reports for Auditors and Companies
(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:
- Suggested Chinese translation of arrangement letter under HKSIR 400 (Revised) Comfort Letters and Due Diligence Meetings
- Suggested Chinese translation of arrangement letter under AATB 1 (Revised) Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting
- Example of a Report related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme
- Suggested Chinese translation of engagement letter under HKSA 210 Agreeing The Terms of Audit Engagements
- 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
- Suggested Chinese translation of auditor's reports under HKSA 720 (Revised) The Auditor's Responsibilities Relating to Other Information
- Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules (July 2007)
- Legislative Council Election Financial Assistance Scheme - Notes for Candidate and Independent Auditor of Candidate of 2018 Legislative Council Kowloon West Geographical Constituency By-election
- Standard Bank Confirmation Request Form (for use in Hong Kong)
- Traditional Chinese pdf version
- Traditional Chinese word version
- Standard Bank Confirmation Request Form (for use in the PRC for audits conducted in accordance with HKSAs)
(B) Auditors' Reports provided by HKEx
