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        留學生會計專業論文寫作需求:Sample Auditor’s

        時間:2011-02-10 09:50:09 來源:www.equineteleseminar.net 作者:英國論文網 點擊聯系客服: 客服:Damien

        Sample Auditor’s Report on Financial statements Prepared in Accordance with HKAS
        700 “The Independent Auditor’s Report on a Complete
        Set of General Purpose Financial Statements”
        - effective for auditor’s reports dated on or after 31 December 2006
        Example 1 – Company incorporated in Hong Kong
        INDEPENDENT AUDITOR’S REPORT
        TO THE SHAREHOLDERS OF SPECIMEN COMPANY LIMITED
        留學生論文網( incorporated in Hong Kong with limited liability)
        We have audited the financial statements of Specimen Company Limited (the “Company”) set out on
        pages ___ to ___ , which comprise the balance sheet as at 31 December 2006, and the income
        statement, statement of changes in equity and cash flow statement for the year then ended, and a
        summary of significant accounting policies and other explanatory notes.
        Directors’ responsibility for the financial statements
        The directors are responsible for the preparation and the true and fair presentation of these financial
        statements in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong
        Institute of Certified Public Accountants and the Hong Kong Companies Ordinance. This
        responsibility includes designing, implementing and maintaining internal control relevant to the
        preparation and the true and fair presentation of financial statements that are free from material
        misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies;
        and making accounting estimates that are reasonable in the circumstances.
        Auditor’s responsibility
        Our responsibility is to express an opinion on these financial statements based on our audit. This
        report is made solely to you, as a body, in accordance with Section 141 of the Hong Kong Companies
        Ordinance, and for no other purposes. We do not assume responsibility towards or accept liability to
        any other person for the contents of this report1. We conducted our audit in accordance with Hong
        Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants.
        Those standards require that we comply with ethical requirements and plan and perform the audit to
        obtain reasonable assurance as to whether the financial statements are free from material
        misstatement.
        An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
        in the financial statements. The procedures selected depend on the auditor’s judgement, including
        the assessment of the risks of material misstatement of the financial statements, whether due to fraud
        or error. In making those risk assessments, the auditor considers internal control relevant to the
        entity’s preparation and true and fair presentation of the financial statements in order to design audit#p#分頁標題#e#
        procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion
        on the effectiveness of the entity’s internal control. An audit also includes evaluating the
        appropriateness of accounting policies used and the reasonableness of accounting estimates made by
        the directors, as well as evaluating the overall presentation of the financial statements.
        1 Auditors may consider it appropriate to clarify to whom they are responsible here or elsewhere in the report in accordance with
        their risk management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditors’ Duty of Care to
        Third Parties and The Audit Report ”.
        2
        We believe that audit evidence we have obtained is sufficient and appropriate to provide a basis for
        our audit opinion.
        Opinion
        In our opinion, the financial statements give a true and fair view of the state of the Company’s affairs
        as at 31 December 200X and of its profit [loss] and cash flows for the year then ended in accordance
        with Hong Kong Financial Reporting Standards and have been properly prepared in accordance with
        the Hong Kong Companies Ordinance.
        [Emphasis of matters
        Without qualifying our opinion we draw attention to Note X to the financial statements. The
        Company is the defendant in a lawsuit alleging infringement of certain patent rights and claiming
        royalties and punitive damages. The Company has filed a counter action, and preliminary hearings
        and discovery proceedings on both actions are in progress. The ultimate outcome of the matter
        cannot presently be determined, and no provision for any liability that may result has been made in
        the financial statements.
        Without qualifying our opinion, we draw attention to Note Y to the financial statements which
        indicates that the Company incurred a net loss of HK$XXX during the year ended 31 December, 2006
        and, as of that date, the Company’s current liabilities exceeded its total assets HK$XX. These
        conditions, along with other matters as set forth in Note Y, indicate the existence of a material
        uncertainty which may cast significant doubt about the Company’s ability to continue as a going
        concern2.]
        A B C & Co.
        Certified Public Accountants (Practising)
        Hong Kong, [Date]
        2 In certain circumstances, an auditor’s report may be modified by adding an emphasis of matter paragraph to highlight a matter
        affecting the financial statements which is more fully described in a note to the financial statements. The addition of such an
        emphasis of matter paragraph does not affect the auditor’s opinion. Such paragraph would preferably be included after the
        auditor’s opinion paragraph but before the section on any other reporting responsibilities, if any.
        3
        Sample Auditor’s Report on Financial statements Prepared in Accordance with#p#分頁標題#e#
        HKAS 700 “The Independent Auditor’s Report on a Complete
        Set of General Purpose Financial Statements”
        - effective for auditor’s reports dated on or after 31 December 2006
        Example 2 – Company incorporated in Hong Kong submitting group financial statements
        INDEPENDENT AUDITOR’S REPORT
        TO THE SHAREHOLDERS OF SPECIMEN COMPANY LIMITED
        (incorporated in Hong Kong with limited liability)
        We have audited the consolidated financial statement of Specimen Company Limited (the “Company”)
        set out on pages ……to……, which comprise the consolidated and Company balance sheets as at 31
        December 2006, and the consolidated income statement the consolidated statement of changes in
        equity and the consolidated cash flow statement for the year then ended, and a summary of significant
        accounting policies and other explanatory notes.
        Directors’ responsibility for the financial statements
        The directors of the Company are responsible for the preparation and the true and fair presentation of
        these financial statements in accordance with Hong Kong Financial Reporting Standards issued by the
        Hong Kong Institute of Certified Public Accountants and the Hong Kong Companies Ordinance.
        This responsibility includes designing, implementing and maintaining internal control relevant to the
        preparation and the true and fair presentation of financial statements that are free from material
        misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies;
        and making accounting estimates that are reasonable in the circumstances.
        Auditor’s responsibility
        Our responsibility is to express an opinion on these financial statements based on our audit. This
        report is made solely to you, as a body, in accordance with Section 141 of the Hong Kong Companies
        Ordinance, and for no other purpose. We do not assume responsibility towards or accept liability to
        any other person for the contents of this report1. We conducted our audit in accordance with Hong
        Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants.
        Those standards require that we comply with ethical requirements and plan and perform the audit to
        obtain reasonable assurances as to whether the financial statements are free from material
        misstatement.
        1 Auditors may consider it appropriate to clarify to whom they are responsible here or elsewhere in the report in accordance with
        their risk management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditors’ Duty of Care To
        Third Parties and The Audit Report ”.
        4
        An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
        in the financial statements. The procedures selected depend on the auditor’s judgement, including#p#分頁標題#e#
        the assessment of the risks of material misstatement of the financial statements, whether due to fraud
        or error. In making those risk assessments, the auditor considers internal control relevant to the
        entity’s preparation and true and fair presentation of the financial statements in order to design audit
        procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion
        on the effectiveness of the entity’s internal control. An audit also includes evaluating the
        appropriateness of accounting policies used and the reasonableness of accounting estimates made by
        the directors, as well as evaluating the overall presentation of the financial statements.
        We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
        our audit opinion.
        Opinion
        In our opinion, the consolidated financial statements give a true and fair view of the state of affairs of
        the Company and of the Group as at 31 December 2006 and of the Group’s profit [loss] and cash
        flows for the year then ended in accordance with Hong Kong Financial Reporting Standards and have
        been properly prepared in accordance with the Hong Kong Companies Ordinance.
        A B C & Co.
        Certified Public Accountants (Practising)
        Hong Kong, [Date]
        5
        Sample Auditor’s Report on Financial statements Prepared in Accordance with
        HKAS 700 “The Independent Auditor’s Report on a Complete
        Set of General Purpose Financial Statements”
        - effective for auditor’s reports dated on or after 31 December 2006
        Example 3 – Company incorporated overseas and reporting in Hong Kong
        INDEPENDENT AUDITORS’ REPORT
        TO THE SHAREHOLDERS OF SPECIMEN COMPANY LIMITED
        (incorporated in [country or place] with limited liability)1
        We have audited the financial statements of Specimen Company Limited (the “Company”) set out on
        pages ___ to ___ , which comprise the balance sheet as at 31 December 2006, and the income
        statement, statement of changes in equity and cash flow statement for the year then ended, and a
        summary of significant accounting policies and other explanatory notes.
        Directors’ responsibility for the financial statements
        The directors are responsible for the preparation and the true and fair presentation of these financial
        statements in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong
        Institute of Certified Public Accountants2 and [the disclosure requirements of Hong Kong Companies
        Ordinance3]. This responsibility includes designing, implementing and maintaining internal control
        relevant to the preparation and the true and fair presentation of financial statements that are free from
        material misstatement, whether due to fraud or error; selecting and applying appropriate accounting#p#分頁標題#e#
        policies; and making accounting estimates that are reasonable in the circumstances.
        Auditor’s responsibility
        Our responsibility is to express an opinion on these financial statements based on our audit. This
        report is made solely to you, as a body, in accordance with the agreed terms of engagement, and for no
        other purpose. We do not assume responsibility towards or accept liability to any other person for
        the contents of this report4. We conducted our audit in accordance with Hong Kong Standards on
        Auditing issued by the Hong Kong Institute of Certified Public Accountants. Those standards
        require that we comply with ethical requirement and plan and perform the audit to obtain reasonable
        assurance as to whether the financial statements are free from material misstatement.
        1 In Hong Kong, it is a company practice to disclose the place of incorporation of the company.
        2 It may be necessary to refer to International Financial Reporting Standards or other national accounting standards and/or other
        national legal requirements depending on the jurisdiction in which the company is incorporated.
        3 For a company incorporated overseas and listed in Hong Kong, the disclosure requirements of the Hong Kong Companies
        Ordinance are applicable.
        4 Auditors may consider it appropriate to clarify to whom they are responsible here or elsewhere in the report in accordance with
        their risk management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditors’ Duty of Care To
        Third Parties and The Audit Report”.
        6
        An audit involves performing procedures to obtain evidence about the amounts and disclosures in the
        financial statements. The procedures selected depend on the auditor’s judgement, including the
        assessment of the risks of material misstatement of the financial statements, whether due to fraud or
        error. In making those risk assessments, the auditor considers internal control relevant to the entity’s
        preparation and true and fair presentation of the financial statements in order to design audit
        procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion
        on the effectiveness of the entity’s internal control. An audit also includes evaluating the
        appropriateness of accounting policies used and the reasonableness of accounting estimates made by
        directors, as well as evaluating the overall presentation of the financial statements.
        We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
        our audit opinion.
        Opinion
        In our opinion, the financial statements give a true and fair view of the state of the company’s affairs
        as at 31 December 2006 and of its profit [loss] and cash flows for the year then ended in accordance
        with Hong Kong Financial Reporting Standards [and have been properly prepared in accordance with#p#分頁標題#e#
        the disclosure requirements of Hong Kong Companies Ordinance3].
        A B C & Co.
        Certified Public Accountants (Practising)
        Hong Kong, [Date]
        7
        Sample Auditor’s Report on Financial statements Prepared in Accordance with
        HKAS 701 “Modification of The Independent Auditor’s Report
        - effective for auditor’s reports dated on or after 31 December 2006
        Example 4 – Qualified opinion – disagreement with management
        INDEPENDENT AUDITOR’S REPORT
        TO THE SHAREHOLDERS OF SPECIMEN COMPANY LIMITED
        (incorporated in Hong Kong with limited liability)
        We have audited the financial statements of Specimen Company Limited (the “Company”) set out
        pages ___ to ___, which comprise the balance sheet as at 31 December 2006, and the income
        statement, statement of changes in equity and cash flow statement for the year then ended, and a
        summary of significant accounting policies and other explanatory notes.
        Directors’ responsibility for the financial statements
        The directors are responsible for the preparation and the true and fair presentation of these financial
        statements in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong
        Institute of Certified Public Accountants and the Hong Kong Companies Ordinance. This
        responsibility includes designing, implementing, and maintaining internal control relevant to the
        preparation and the true and fair presentation of financial statements that are free from material
        misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies;
        and making accounting estimates that are reasonable in the circumstances.
        Auditor’s responsibility
        Our responsibility is to express an opinion on these financial statements based on our audit. This
        report is made solely to you, as a body, in accordance with Section 141 of the Hong Kong Companies
        Ordinance, and for no other purpose. We do not assume responsibility towards or accept liability to
        any other person for the contents of this report1. We conducted our audit in accordance with Hong
        Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants.
        Those standards require that we comply with ethical requirements and plan and perform the audit to
        obtain reasonable assurance as to whether the financial statements are free from material
        misstatement.
        An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
        in the financial statements. The procedures selected depend on the auditor’s judgement, including
        the assessment of the risks of material misstatement of the financial statements, whether due to fraud
        or error. In making those risk assessments, the auditor considers internal control relevant to the
        entity’s preparation and true and fair presentation of the financial statements in order to design audit#p#分頁標題#e#
        procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion
        on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriate
        of accounting policies used and the reasonableness of accounting estimates made by the directors, as
        well as evaluating the overall presentation of the financial statements.
        1 Auditors may consider it appropriate to clarify to whom they are responsibility here or elsewhere in the report in accordance
        with their risk management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditors’ Duty of Care
        To Third Parties and The Audit Report”.
        8
        We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
        our audit opinion.
        Basis for qualified opinion
        Included in debtors shown on the balance sheet is an amount of HK$X due from a debtor which has
        ceased trading. The Company has no security for this debt. On the basis that no security has been
        obtained and no cash has been received on the debt, in our opinion, the Company should make a full
        provision for impairment of HK$X, reducing profit before taxation for the year and net assets at 31
        December 2006 by that amount.
        Qualified Opinion arising from disagreement about accounting treatment
        In our opinion, except for the effect on the financial statements of the matter described in the basis for
        qualified opinion paragraph, the financial statements give a true and fair view of the state of the
        Company’s affairs as at 31 December 2006 and of its profit[loss] and cash flows for the year then
        ended in accordance with Hong Kong Financial Reporting Statements and have been properly
        prepared in accordance with Hong Kong Companies Ordinance.
        A B C & Co.
        Certified Public Accountants (Practising)
        Hong Kong, [Date]
        9
        Sample Auditor’s Report on Financial statements Prepared in Accordance with
        HKAS 701 “Modification of The Independent Auditor’s Report
        - effective for auditor’s reports dated on or after 31 December 2006
        Example 5 – Qualified opinion – limitation of the auditor’s work
        INDEPENDENT AUDITOR’S REPORT
        TO THE SHAREHOLDERS OF SPECIMEN COMPANY LIMITED
        (incorporated in Hong Kong with limited liability)
        Report on the financial statements
        We have audited the financial statements of Specimen Company Limited (the “Company”) set out on
        pages ___ to ___ , which comprise the balance sheet as at 31 December 2006, and the income
        statement, statement of changes in equity and cash flow statement for the year then ended, and a
        summary of significant accounting policies and other explanatory notes.
        Directors’ responsibility for the financial statements
        The directors are responsible for the preparation and the true and fair presentation of these financial#p#分頁標題#e#
        statements in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong
        Institute of Certified Public Accountants and the Hong Kong Companies Ordinance. This
        responsibility includes designing, implementing and maintaining internal control relevant to the
        preparation and the true and fair presentation of financial statements that are free from material
        misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies;
        and making accounting estimates that are reasonable in the circumstances.
        Auditor’s responsibility
        Our responsibility is to express an opinion on these financial statements based on our audit. This
        report is made solely to you, as a body, in accordance with Section 141 of the Hong Kong Companies
        Ordinance, and for no other purpose. We do not assume responsibility towards or accept liability to
        any other person for the contents of this report1. Except as described in the basis for qualified
        opinion paragraph, we conducted our audit in accordance with Hong Kong Standards on Auditing
        issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we
        comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to
        whether the financial statements are free from material misstatement.
        An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
        in the financial statements. The procedures selected depend on the auditor’s judgement, including
        the assessment of the risks of material misstatement of the financial statements, whether due to fraud
        or error. In making those risk assessments, the auditor considers internal control relevant to the
        entity’s preparation and true and fair presentation of the financial statements in order to design audit
        procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion
        on the effectiveness of the entity’s internal control. An audit also includes evaluating the
        appropriateness of accounting policies used and the reasonableness of accounting estimates made by
        1 Auditors may consider it appropriate to clarify to whom they are responsible here or elsewhere in the report in accordance with their risk
        management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditors’ Duty of Care To Third Parties and
        The Audit Report”.
        10
        the directors, as well as evaluating the overall presentation of the financial statements.
        We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
        our audit opinion.
        Basis for qualified opinion
        HK$X of the Company’s recorded turnover comprises cash sales, over which there was no system of
        internal control on which we could rely for the purpose of our audit. There were no other#p#分頁標題#e#
        satisfactory audit procedures that we could adopt to satisfy ourselves that the recorded turnover was
        free from material misstatements.
        Qualified opinion arising from limitation of audit scope
        In our opinion, except for the effects of such adjustments, if any, as might have been determined to be
        necessary had we been able to satisfy ourselves as to cash sales, the financial statements give a true
        and fair view of the state of the Company’s affairs as at 31 December 2006 and of its profit[loss] and
        cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards and
        have been properly prepared in accordance with the Hong Kong Companies Ordinance.
        Report on matters under sections 141(4) and 141(6) of the Hong Kong Companies Ordinance2
        In respect alone of the limitation of our work relating to cash sales:
         We have not obtained all the information and explanations that we considered necessary for
        the purpose of our audit; and
         We were unable to determine whether proper books of account had been kept.
        A B C & Co.
        Certified Public Accountants (Practising)
        Hong Kong, [Date]
        2 For the requirements under the Hong Kong Companies Ordinance, reference may be made to PN600.1 ‘Reports by auditors
        under the Hong Kong Companies Ordinance”.
        11
        Sample Auditor’s Report on Financial statements Prepared in Accordance with
        HKAS 701 “Modification of The Independent Auditor’s Report
        - effective for auditor’s reports dated on or after 31 December 2006
        Example 6 – Disclaimer of opinion – limitation on the auditor’s work
        INDEPENDENT AUDITOR’S REPORT
        TO THE SHAREHOLDERS OF SPECIMEN COMPANY LIMITED
        (incorporated in Hong Kong with limited liability)
        Report on the financial statements
        We were engaged to audit the financial statements of Specimen Company Limited (the “Company”)
        set out on pages ___ to ___ , which comprise the balance sheet as at 31 December 2006, and the
        income statement, statement of changes in equity and cash flow statement for the year then ended, and
        a summary of significant accounting policies and other explanatory notes.
        Directors’ responsibility for the financial statements
        The directors are responsible for the preparation and the true and fair presentation of these financial
        statements in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong
        Institute of Certified Public Accountants and the Hong Kong Companies Ordinance. This
        responsibility includes designing, implementing and maintaining internal control relevant to the
        preparation and the true and fair presentation of financial statements that are free from material
        misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies;
        and making accounting estimates that are reasonable in the circumstances.#p#分頁標題#e#
        Auditor’s responsibility
        Our responsibility is to express an opinion on these financial statements based on our audit. This
        report is made solely to you, as a body, in accordance with Section 141 of the Hong Kong Companies
        Ordinance, and for no other purpose. We do not assume responsibility towards or accept liability to
        any other person for the contents of this report1. Except for the limitation in the scope of our work as
        explained below, we conducted our audit in accordance with Hong Kong Standards on Auditing issued
        by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply
        with ethical requirements and plan and perform the audit to obtain reasonable assurances as to
        whether the financial statements are free from material misstatement. However, because of the
        matter described in the basis for disclaimer of opinion paragraph, we were not able to obtain sufficient
        appropriate audit evidence to provide a basis for an audit opinion.
        Basis for disclaimer of opinion
        We were initially appointed auditors on [date] which was subsequent to the end of the Company’s
        financial year. In consequence we were unable to carry out auditing procedures necessary to obtain
        adequate assurance regarding the quantities and condition of inventories and work in progress,
        1 Auditors may consider it appropriate to clarify to whom they are responsible here or elsewhere in the report in accordance with
        their risk management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditors’ Duty of Care To
        Third Parties and The Audit Report”.
        12
        appearing in the balance sheet at HK$X. There were no other satisfactory audit procedures that we
        could adopt to obtain sufficient evidence regarding the existence of inventories and work in progress.
        Accordingly, we have not been able to obtain sufficient appropriate audit evidence to provide a basis
        for an audit opinion. Any adjustment to the figure may have a consequential significant effect on the
        profit [loss] for the year and net assets at 31 December 2006.
        Disclaimer of opinion: disclaimer on view given by financial statements2
        Because of the significance of the matters described in the basis for disclaimer of opinion paragraph,
        we do not express an opinion on the financial statements as to whether they give a true and fair view
        of the state of the Company’s affairs as at 31 December 2006 and of its profit [loss] and cash flows for
        the year then ended in accordance with Hong Kong Financial Reporting Standards. In all other
        respects, in our opinion the financial statements have been properly prepared in accordance with Hong
        Kong Companies Ordinance.
        Report on matters under sections 141(4) and 141(6) of the Hong Kong Companies Ordinance3
        In respect alone of the limitation on our work relating to inventories and work in progress:#p#分頁標題#e#
         We have not obtained all the information and explanations that we considered necessary for
        the purpose of our audit; and
         We were unable to determine whether proper books of account had been kept.
        A B C & Co.
        Certified Public Accountants (Practising)
        Hong Kong, [Date]
        2 In this example, it is assumed that the counting of physical inventories is so material and pervasive that auditor has not been able to
        obtain sufficient appropriate audit evidence and accordingly is unable to express an opinion on the financial statements. If the limitation
        of scope is not considered so material and pervasive, the auditor may express an “except for” opinion as illustrated in paragraph 19 of
        this HKSA.
        3 For the requirements under the Hong Kong Companies Ordinance, reference may be made to PN 600.1 “Reports by audits
        under the Hong Kong Companies Ordinance”.
        13
        Sample Auditor’s Report on Financial statements Prepared in Accordance with
        HKAS 701 “Modification of The Independent Auditor’s Report
        - effective for auditor’s reports dated on or after 31 December 2006
        Example 7 – Adverse opinion – disagreement with management
        INDEPENDENT AUDITOR’S REPORT
        TO THE SHAREHOLDERS OF SPECIMEN COMPANY LIMITED
        ( incorporated in Hong Kong with limited liability)
        We have audited the financial statements of Specimen Company Limited (the “Company”) set out pages ___
        to ___, which comprise the balance sheet as at 31 December 2006, and the income statement, statement of
        changes in equity and cash flow statement for the year then ended, and a summary of significant accounting
        policies and other explanatory notes.
        Directors’ responsibility for the financial statements
        The directors are responsible for the preparation and the true and fair presentation of these financial
        statements in accordance with Hong Kong Financial Reporting Standards issued by the Hong Kong Institute
        of Certified Public Accountants and the Hong Kong Companies Ordinance. This responsibility includes
        designing, implementing, and maintaining internal control relevant to the preparation and the true and fair
        presentation of financial statements that are free from material misstatement, whether due to fraud or error;
        selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable
        in the circumstances.
        Auditor’s responsibility
        Our responsibility is to express an opinion on these financial statements based on our audit. This report is
        made solely to you, as a body, in accordance with Section 141 of the Hong Kong Companies Ordinance, and
        for no other purpose. We do not assume responsibility towards or accept liability to any other person for
        the contents of this report1. We conducted our audit in accordance with Hong Kong Standards on Auditing#p#分頁標題#e#
        issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply
        with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the
        financial statements are free from material misstatement.
        An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the
        financial statements. The procedures selected depend on the auditor’s judgement, including the assessment
        of the risks of material misstatement of the financial statements, whether due to fraud or error. In making
        those risk assessments, the auditor considers internal control relevant to the entity’s preparation and true and
        fair presentation of the financial statements in order to design audit procedures that are appropriate in the
        circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal
        control. An audit also includes evaluating the appropriate of accounting policies used and the
        reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation
        of the financial statements.
        1 Auditors may consider it appropriate to clarify to whom they are responsibility here or elsewhere in the report in accordance with their
        risk management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditors’ Duty of Care To Third Parties
        and The Audit Report”.
        14
        We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
        audit opinion.
        Basis for adverse opinion
        As more fully explained in note ___ to the financial statements, losses expected to arise on certain long-term
        contracts currently in progress have not been recognised as expenses, as the directors consider that such
        http://www.equineteleseminar.net/Thesis_Writing/losses should be off-set against amounts recoverable on other long-term contracts. In our opinion, the
        expected losses on individual contracts should be recognised as expenses immediately as required by Hong
        Kong Accounting Standard 11 “Construction Contracts”. If losses had been so recognised the effect would
        have been to [reduce the profit/increase the loss] before taxation for the year and reduce the gross amounts
        due from customers at 31 December 2006 by HK$X.
        Adverse Opinion
        In our opinion, because of the significance of effects of the matters described in the basis for adverse opinion
        paragraph, the financial statements do not give a true and fair view of the state of the Company’s affairs as at
        31 December 200X and of its profit[loss] and cash flows for the year then ended in accordance with Hong
        Kong Financial Reporting Standards. In all other respects, in our opinion the financial statements have#p#分頁標題#e#
        留學生論文been properly prepared in accordance with Hong Kong Companies Ordinance.
        A B C & Co.
        Certified Public Accountants (Practising)
        Hong Kong, [Date]
        15

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