香港注冊的公司做審計需要什么資料?

3
根據(jù)香港有關(guān)條例規(guī)定,所有在香港注冊成立的香港公司必須每年進行一次以法定審計基準呈報財務(wù)報表。在香港, 只有香港執(zhí)業(yè)會計師,才可進行法定審計,并簽署法定審計報告。有關(guān)審計香港公司帳目的一般所需文件,明細如下:
- 財務(wù)報表及試算表;Financial Statements and Trial Balance;
- 帳冊包括總分類帳,明細分類帳,銀行日記帳及現(xiàn)金日記帳;Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;
- 存貨明細帳;Stock book;
- 銀行月結(jié)單;Monthly bank statements;
- 記帳憑證包括支出傳票,收入傳票及分錄傳票;Vouchers including payment vouchers, receipt vouchers and journal vouchers;
- 銷貨發(fā)票;Sales invoices; and
- 購貨發(fā)票。Purchase invoices.


1
贊同來自: Q7young
香港公司做賬審計需要提供以下資料:
1. Financial Statements and Trial Balance;財務(wù)報表及電子表格;
2. Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;帳冊包括總分類帳,明細分類帳,銀行日記帳及現(xiàn)金日記帳;
3. Stock book;存貨明細帳;
4. Monthly bank statements;銀行月結(jié)單;
5. Vouchers including payment vouchers, receipt vouchers and journal vouchers;記帳憑證包括支出傳票,收入傳票及分錄傳票;
6. Sales invoices; and銷貨發(fā)票;
7. Purchase invoices. 購貨發(fā)票。
1. Financial Statements and Trial Balance;財務(wù)報表及電子表格;
2. Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;帳冊包括總分類帳,明細分類帳,銀行日記帳及現(xiàn)金日記帳;
3. Stock book;存貨明細帳;
4. Monthly bank statements;銀行月結(jié)單;
5. Vouchers including payment vouchers, receipt vouchers and journal vouchers;記帳憑證包括支出傳票,收入傳票及分錄傳票;
6. Sales invoices; and銷貨發(fā)票;
7. Purchase invoices. 購貨發(fā)票。