Example reports by auditors

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:

Banking Industry

Insurance Industry

Innovation and Technology Fund

Example of a Report related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme

Suggested Chinese translation of an unqualified auditor's report based on HKSA 700 The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements (March 2009)

Suggested Chinese translation of an unqualified auditor's report on financial statements prepared in accordance with SME-FRS (March 2009)

Examples of Modified Auditors' Reports on Financial Statements Prepared in Accordance with the SME-FRS

Legislative Council Election Financial Assistance Scheme - Notes for Candidate and Independent Auditor of Candidate of Legislative Council Elections (July 2008)

Legislative Council Election Financial Assistance Scheme - Notes for Candidate and Independent Auditor of Candidate of Legislative Council Elections (October 2007)

District Council Election Financial Assistance Scheme - Notes for Independent Auditor Appointed by the Registration and Electoral Office (October 2007)

Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) (November 2007)

Suggested Chinese translation of Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) (August 2008)

Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules (July 2007)

Audit of Licensed Corporations and Associated Entities of Intermediaries (January 2007)

Audit of Financial Statements of Owners' Corporations of Buildings (February 2008)

Audit of Accounts of Owners' Corporations of Buildings (December 2006)

Reporting on the Audit of Schools (December 2006)