Auditor+reports_AA_Ch_32

Auditor+reports_AA_Ch_32 - Auditors Reports on Financial...

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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 1 Auditor’s Reports on Financial Statements 1. Introduction 2. HKSA 700 Requirements 3. Types of Audit Opinions 4. Supplementary Information 5. Emphasis of Matter Paragraph 6. Other Matter Paragraph 7. Types of Modified Opinions 8. Scope Limitation 9. Disagreement with Management 10. Communication with Those Charged with Governa 11. Further Matters Required by Statute or Other Reg
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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 2 1. Introduction At the conclusion of a financial statement audit, the auditor will issue an auditor’s report in accordance with the auditing standards and the Companies Ordinance
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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 3 1. Introduction © 2006-08 Nelson 10 Preliminary engagement activities Planning activities Understanding the entity and its environment Understanding the entity and its environment Identifying and assessing risks of material misstatements Designing and implementing auditor’s responses to assessed risks Overall reviewing Drawing audit conclusions and reporting An audit is a cumulative and iterative process Chapter 32 Audit Process Figure 32.1
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© Peter T. Y. Lau and Nelson C. Y. Lam © Pilot Publishing Co. Ltd. 2009 Auditing and Assurance in Hong Kong 4 2. HKSA 700 Requirements The auditor shall form an opinion on whether the financial statements are prepared, in all material respects, in accordance with the HKFRS The auditor’s report shall be in writing
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© Peter T. Y. Lau and Nelson C. Y. Lam
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Auditor+reports_AA_Ch_32 - Auditors Reports on Financial...

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