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留学生会计专业论文写作需求:Sample Auditor’s

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
留学生论文网( 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
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

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