{"id":518,"date":"2021-04-20T02:40:20","date_gmt":"2021-04-20T02:40:20","guid":{"rendered":"https:\/\/man-cheong.com\/?page_id=518"},"modified":"2021-09-23T08:21:15","modified_gmt":"2021-09-23T08:21:15","slug":"audit","status":"publish","type":"page","link":"https:\/\/man-cheong.com\/en\/audit\/","title":{"rendered":"Audit"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"518\" class=\"elementor elementor-518\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9004006 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"9004006\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a0ea7a\" data-id=\"3a0ea7a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-348fd13 elementor-widget elementor-widget-heading\" data-id=\"348fd13\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Auditing Services\n<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a6fbb2 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"7a6fbb2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c0f45de\" data-id=\"c0f45de\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4a0956d\" data-id=\"4a0956d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1225a21 elementor-widget elementor-widget-text-editor\" data-id=\"1225a21\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Audit an assurance service provided by professionals.  The assurance service is mainly aimed to provide a certified financial or non-financial information to the company\u2019s shareholders, investors or other stakeholders by an independent professional, so that the users can rely on the relevant reports to make their own economic decisions.<\/p><p>Generally, the most common assurance service in Hong Kong is the audit of company\u2019s directors\u2019 report and financial statements (together as referred as annual report).  To complete the audited financial statements annually is one of the specified company obligations under Companies Ordinance (Cap. 622), and it is also one of the required documents for tax filing.<\/p><p>The auditor will apply the professional knowledge and design appropriate audit procedures in order to obtain sufficient and appropriate audit evidence to provide a basis for auditor\u2019s report.  The auditor\u2019s report will be part of the company\u2019s annual report, which will provide a reasonable assurance to the fairness and reliability in regard to data and disclosure stated in the company\u2019s financial statements.<\/p><p>Our services:\u00a0<\/p><ul><li><span style=\"font-style: inherit; font-weight: inherit;\">Statutory Audit\u00a0<\/span><\/li><li><a href=\"#internal-audit\" target=\"_blank\" rel=\"noopener\">Internal Audit<\/a>\u00a0<\/li><li><a style=\"font-style: inherit; font-weight: inherit; background-color: #ffffff;\" href=\"#special-audit\" target=\"_blank\" rel=\"noopener\">Special Purpose Audit\u00a0<\/a><span style=\"font-style: inherit; font-weight: inherit;\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6f3fbd elementor-widget elementor-widget-heading\" data-id=\"a6f3fbd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Statutory Audit<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53cfcd0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"53cfcd0\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-724e62b elementor-widget elementor-widget-text-editor\" data-id=\"724e62b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>The statutory audit is conducted based on the legal requirements of the company\u2019s legal jurisdiction situated.  For instance, a company incorporated under Hong Kong Companies Ordinance (Cap. 622) must appoint a practicing certified public accountant (auditor) named under the list of Hong Kong Institution of Certified Public Accountants for the audit of company\u2019s books and accounts, financial statements and other relevant reports for every year.<\/p><p>Statutory audit is a serious professional service. The auditor is responsible to the whole shareholders and this assurance service is guaranteed by the auditor\u2019s professional qualification to provide a reasonable assurance to the whole shareholders and other users of the audited financial statements, which enhanced the reliability of the company\u2019s image and financial statements.  Thus, audited financial statements are one of the required documents by Inland Revenue Department.<\/p><p>Simultaneously, the Companies Ordinance (Cap. 622) has also stipulated that the directors of the company are responsible for preparing financial statements each year and laying the audited financial statements before the annual general meeting for the shareholders\u2019 review.<\/p><p>The auditor will conduct the audit in accordance with the Code of Ethics for Professional Accountants, Hong Kong Standards on Auditing and the company\u2019s adopted financial reporting framework and Hong Kong Accounting Standards that issued by Hong Kong Institution of Certified Public Accountants.  After completion of audit, the auditor will express an audit opinion in the auditor\u2019s report in regard to the company\u2019s financial statements for the company and directors conducting annual general meeting.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d0d94c elementor-widget elementor-widget-heading\" data-id=\"7d0d94c\" data-element_type=\"widget\" id=\"internal-audit\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Internal Audit<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bfe875 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5bfe875\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d56af3f elementor-widget elementor-widget-text-editor\" data-id=\"d56af3f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Internal audit is a service that focus on the company\u2019s internal controls, which mainly aimed to enhance the company\u2019s operating efficiency, reduce the chance of error, fill up the deficiency on controls and safeguard of assets, and ultimately protect the company\u2019s properties and enhance the competitiveness.<\/p><p>Each company's culture, business and operating style are not the same so that we must understand the company in order to tailor-made the investigation and audit procedures for the internal controls system, and ultimately provide a suitable improvement plan for your company<\/p><p>Generally, the internal audit will focus on below areas<\/p><ul><li>Audit on books and accounts (e.g., inspect and compare the actual cash flow to the books and accounts)<\/li><li>Operational audit<\/li><li>Management audit<\/li><li>Risk mangement<\/li><li>Asset audit (e.g., stocktake for inventories and fixed assets)<\/li><\/ul><p>*Quotation of Internal Audit is computed based on the business nature and complexity of your company, the required skills and professional knowledge, status of operation, estimated time and resource spent on the professional services*<\/p><p>Statutory audit is a serious professional service. The auditor is responsible to the whole shareholders and this assurance service is guaranteed by the auditor\u2019s professional qualification to provide a reasonable assurance to the whole shareholders and other users of the audited financial statements, which enhanced the reliability of the company\u2019s image and financial statements.  Thus, audited financial statements are one of the required documents by Inland Revenue Department.<\/p><p>Simultaneously, the Companies Ordinance (Cap. 622) has also stipulated that the directors of the company are responsible for preparing financial statements each year and laying the audited financial statements before the annual general meeting for the shareholders\u2019 review.<\/p><p>The auditor will conduct the audit in accordance with the Code of Ethics for Professional Accountants, Hong Kong Standards on Auditing and the company\u2019s adopted financial reporting framework and Hong Kong Accounting Standards that issued by Hong Kong Institution of Certified Public Accountants.  After completion of audit, the auditor will express an audit opinion in the auditor\u2019s report in regard to the company\u2019s financial statements for the company and directors conducting annual general meeting.<\/p><p>\u4e00\u822c\u800c\u8a00\uff0c\u5167\u90e8\u5be9\u8a08\u4e3b\u8981\u90fd\u6703\u91dd\u5c0d\u4ee5\u4e0b\u7684\u7bc4\u7587:\u00a0<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fc45a76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc45a76\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-5eb03b5\" data-id=\"5eb03b5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e06f13 elementor-view-default elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"3e06f13\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-grow\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-list\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAudit on books and accounts<br> (e.g., inspect and compare the actual cash flow to the books and accounts)\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-274ba88\" data-id=\"274ba88\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b1f488 elementor-view-default elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"5b1f488\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-grow\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-dollar-sign\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOperational audit\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-826b75f\" data-id=\"826b75f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-118bf19 elementor-view-default elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"118bf19\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-grow\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-folder-open\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tManagement audit\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-cc77f66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc77f66\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-895e387\" data-id=\"895e387\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd227d7 elementor-view-default elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"fd227d7\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-grow\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bomb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tRisk mangement\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-5196564\" data-id=\"5196564\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8dca524 elementor-view-default elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"8dca524\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon elementor-animation-grow\" >\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-shield\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAsset audit<br>\n(e.g., stocktake for inventories and fixed assets)\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4815272\" data-id=\"4815272\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b7268f elementor-widget elementor-widget-text-editor\" data-id=\"1b7268f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"font-style: inherit; font-weight: inherit;\">*Quotation of Internal Audit is computed based on the business nature and complexity of your company, the required skills and professional knowledge, status of operation, estimated time and resource spent on the professional services*<\/span><\/p><p>Statutory audit is a serious professional service. The auditor is responsible to the whole shareholders and this assurance service is guaranteed by the auditor\u2019s professional qualification to provide a reasonable assurance to the whole shareholders and other users of the audited financial statements, which enhanced the reliability of the company\u2019s image and financial statements.  Thus, audited financial statements are one of the required documents by Inland Revenue Department.<\/p><p>Simultaneously, the Companies Ordinance (Cap. 622) has also stipulated that the directors of the company are responsible for preparing financial statements each year and laying the audited financial statements before the annual general meeting for the shareholders\u2019 review.<\/p><p>The auditor will conduct the audit in accordance with the Code of Ethics for Professional Accountants, Hong Kong Standards on Auditing and the company\u2019s adopted financial reporting framework and Hong Kong Accounting Standards that issued by Hong Kong Institution of Certified Public Accountants.  After completion of audit, the auditor will express an audit opinion in the auditor\u2019s report in regard to the company\u2019s financial statements for the company and directors conducting annual general meeting.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-099da38 elementor-widget elementor-widget-heading\" data-id=\"099da38\" data-element_type=\"widget\" id=\"special-audit\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Special Purpose Audit<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c1513a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9c1513a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec9e415 elementor-widget elementor-widget-text-editor\" data-id=\"ec9e415\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Except for statutory audit, audit is also offering special purpose audited report in order to meet the needs of different users.  The content, format and applicable financial reporting framework of special purpose audited report might be different from the standardised Standards on Auditing and Accounting Standards, yet the report\u2019s content and methodology are mainly determined by the users\u2019 requirements.<\/p><p>Special purpose audited report including but not limited to the below examples:<\/p><ul><li>Special audit for application of government grant<\/li><li>Audit for the licensing fee of royalties<\/li><li>Audited turnover certificate for mall or shop<\/li><li>Audit for compliance and legal documents<\/li><li>Audit of assets and liabilities for merge and acquisition<\/li><li>Tax audit<\/li><li>Forensic Accounting and Due Diligence<\/li><\/ul><p>*Quotation of Special Purpose Audit is computed based on the nature and complexity of report, the required skills and professional knowledge, financial reporting framework, estimated time and resource spent on the professional services*<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-fccdbb7\" data-id=\"fccdbb7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5be9\u8a08\u670d\u52d9 \u4e3b\u9801 \u95dc\u65bc\u6211\u5011 \u6211\u5011\u7684\u670d\u52d9 \u4f01\u696d\u670d\u52d9 \u5be9\u8a08\u670d\u52d9 \u79d8\u66f8\u670d\u52d9 \u6703\u8a08\u670d\u52d9 \u7a05\u52d9\u670d\u52d9 \u806f\u7d61\u6211\u5011 \u5e38\u898b\u554f\u984c \u5be9 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/man-cheong.com\/en\/audit\/\"> <span class=\"screen-reader-text\">Audit<\/span> Read More &raquo;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-518","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/man-cheong.com\/en\/wp-json\/wp\/v2\/pages\/518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/man-cheong.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/man-cheong.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/man-cheong.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/man-cheong.com\/en\/wp-json\/wp\/v2\/comments?post=518"}],"version-history":[{"count":82,"href":"https:\/\/man-cheong.com\/en\/wp-json\/wp\/v2\/pages\/518\/revisions"}],"predecessor-version":[{"id":1219,"href":"https:\/\/man-cheong.com\/en\/wp-json\/wp\/v2\/pages\/518\/revisions\/1219"}],"wp:attachment":[{"href":"https:\/\/man-cheong.com\/en\/wp-json\/wp\/v2\/media?parent=518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}