核數師的職責

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.

1. Auditor's responsibilities for an audit of a set of financial statements prepared in accordance with a fair presentation framework

2. Auditor's responsibilities for an audit of a set of financial statements prepared in accordance with a compliance framework

3. Auditor's responsibilities for an audit of a set of consolidated financial statements prepared in accordance with a fair presentation framework

4. Auditor's responsibilities for an audit of a set of consolidated financial statements prepared in accordance with a compliance framework 

Last updated: April 2025