Trial balance, lead schedules and supporting documents assembled so the audit begins with a complete file.
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02 / AuditAudit preparation Working papers Auditor liaison Completion Group and branch audits Special purpose audits
Audit
Audit preparation and support, from the schedules an auditor will ask for through to the completion of the annual audit file.
Undertaken by: Hashmi & Company
Fixed assets, revenue cut-off, accruals, provisions and related party balances documented with their evidence.
Queries answered directly, with adjustments explained and agreed before the accounts are finalised.
Final statements, notes and the directors' report brought together for approval by the board.
Hong Kong subsidiaries and branches of overseas groups audited to group instructions, reporting packages and head office timetables.
Audits required outside the statutory cycle, such as those attached to licence conditions, tenancy agreements or contractual undertakings.
Every Hong Kong company must have its financial statements audited each year by a practice unit registered under the Accounting and Financial Reporting Council.