核數師和公司的範本報告

Chinese translation

• Suggested Chinese translation of arrangement letter under HKSIR 400 (Revised) Comfort Letters and Due Diligence Meetings

• Effective for agreed-upon procedures engagements for which the terms of engagements are agreed on or prior to 31 December 2021
• Effective for agreed-upon procedures engagements for which the terms of engagements are agreed on or after 1 January 2022.

• 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
• Suggested Chinese translation of engagement letter under HKSA 210 Agreeing The Terms of Audit Engagements effective for audits of financial statements for periods ending on or after 15 December 2016 (revised in January 2024)
• 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 effective for audits of financial statements for periods ending on or after 15 December 2016 (revised in January 2024)
• Suggested Chinese translation of auditor's reports under HKSA 720 (Revised) The Auditor's Responsibilities Relating to Other Information effective for audits of financial statements for periods ending on or after 15 December 2016 (revised in January 2024)

• 2022 Legislative Council Election Financial Assistance Scheme – Notes for Candidate and Independent Auditor of Candidate

• English version 
• Chinese version

• Standard Bank Confirmation Request Form (for use in Hong Kong)

• English pdf version
• English word version
• 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 with effect from 1 January 2021)  

• 關於印發《銀行函證及回函工作操作指引》的通知
• 銀行詢證函（格式一) (PDF文件 格式 / WORD文件 格式)
• 銀行詢證函（格式二) (PDF文件 格式 / WORD文件 格式)

Others

• Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (revised in January 2024)
• Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (revised in January 2024) 
• Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme

• A list of auditors' reports with qualified opinion and / or explanatory paragraph