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審計報告是由註冊會計師事務所編制的一份正式文件，用於對財務報表進行審計後，對財務報表的準確性和公正性發表專業意見，並向相關利益相關者提供評估和建議。 通過本次下科室調查，多數科室反映對保麗潔人員的工作範圍及內容不清楚，無法及時督促保潔人員完成工作。 提示：編制本項分析時，內容要點不應省略，但撰寫時可以按專案(彙總)或個別公司分類說明 採購合同應經一定的核準程式。核准程式應有書面紀錄。我們建...

「無法表示意見」反映核數過程中是不能收集、獲取到適當、充分的數據，致使該公司的報表是不能給出準確的意見。有這結果出現的原因，很可能是因做賬所用上的時間，是超過資料的備存時間，又或在無法確認對象相關活動時出現，令核數師無法表示意見。 核數師只是審計公司的財務及管理狀況，我們為什麼要付幾千元請他們做審計核數？ 是需要的。根據《公司條例》規定，香港有限公司每年都需要進行會計核數工作，並要提交...

根據《稅務條例》，香港公司每年向稅務局遞交利得稅報稅表時，必須同時提交經審核的財務報表和稅務計算書。審計師會對公司的財務報告進行獨立檢查，以確定財務資料是否真實公正地反映公司狀況，然後出具審計報告並附上利得稅計算表，與報稅表一同提交稅務局。 一份優質的審計報告不應只是為了應付稅局，更應為企業決策提供資訊價值。 公司審計報告｜每間公司報稅時都需要準備繁複的會計文件，當中包括由第三方核數師...

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