Audit firm 按JOB 問題~~20點

我想問 prepare a financial statement 係唔係 auditor 的工作

以下幾個client的要求會唔會影響到audit firm 的engagement acceptance decision.

1. client 要求 The audited account need to be sent to XX bank by April 2009 to support negotiations for the renewal of the existing overdraft facility of $40,000 我都唔係好明呢句野點解= =

2. Provide taxation services, which include filing the company's corporation tax return and VAT returns and client's income tax return.


4 Answers

  • 1 decade ago
    Favorite Answer

    問1) Prepare a financial statement 係唔係 auditor 的工作?

    答1) Actually is "NO", because auditor is to prepare audit report, only the company accountant is to prepare B/S, P&L, Cash Flow. BUT, this is a very common practice for small-size audit firm in Hong Kong provide a service include prepare the company management account (i.e. financial statement)

    問2) Client 要求 The audited account need to be sent to XX bank?

    答2) Actually is "NO", 唔會影響到audit firm 的engagement acceptance decision, but normally, the audited account will be sent by company in order to avoid loss of document and it is quicker for the company itself to deliver to the bank.

    問3) Provide taxation services?

    答3) Actually is "NO", 唔會影響到audit firm 的engagement acceptance decision if you stated in the engagement letter, because provide audit service and taxation service is 2 different issues.

    2009-04-19 13:29:24 補充:

    希望幫到你!! ^_^

  • 1 decade ago


    1. 好多時客戶對審計報告有要求,但會計師祇可以儘量配合。如果話一定要,咁你唔可以答應,因為祇係客戶希望可以提交報告以延續透支額度。

    2. 稅務服務屬於另一項專業服務而非審計應該負責。就算客戶要求亦祇可以顧問公司名義提供服務。


  • 1 decade ago

    了解 THANK YOU~~

  • 1 decade ago

    1. The latest audited financial statements have to be sent to the bank for the renewal of the existing overdraft facility by April, 2009. The bank will review and assess the company's financial position e.g. current ratio, gearing ratio etc. and to consider the facilities be continued or changes to the terms have to be made.

    2. There is no such company's corporation VAT returns in Hong Kong. For client's tax return, this is not of company's tax issue and maybe the directors' or employees' personal salary tax return.

    The role of the auditor is well defined in the Companies Ordinance and the guidelines given by the HKICPA. Preparing financial statements is not the role of an auditor, but an separate accounting service. Submitting a tax return and to act as the tax representative of his client is another separate taxation service. In practice, the auditor could render these services to the client on a separate engagement and not include in the auditing service.

    For auditing, the auditor is only expressing an opinion whether the financial statements as rendered by his client exhibit a true and fair view and that the financial statements compiled with the requirements in accordance with accounting standards and the audit works compiled with the auditing standards and guidelines.

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