核数师的职责
1. Description of auditor's responsibilities for an audit of financial statements arising from the requirements of HKSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements
Overview
Paragraph 41(c) of HKSA 700 (Revised) explains that when law, regulation or HKSAs expressly permit, reference can be made to a website of an appropriate authority that contains the description of the auditor's responsibilities, rather than including material below in the auditor's report.
2. Description of auditor's responsibilities for an audit of financial statements arising from the requirements of The Hong Kong Standard on Auditing for Audits of Financial Statements of Less Complex Entities (The HKSA for LCE)
Overview
Footnote 45 of the HKSA for LCE explains that the description of the auditor’s responsibilities may also be included, where law, regulation or national auditing standards expressly permit, as a description on a website of an appropriate authority when the description addresses, and is not inconsistent with, the HKSA for LCE.
Last updated: April 2025
