法定審計 – Sino-aus.com

Statutory audit refers to a mandatory audit that must be performed according to legal provisions, such as the annual audit by a registered Chinese accountant for foreign-invested enterprises or listed companies. The Hong Kong Companies Ordinance also stipulates that a limited company established in Hong Kong must appoint a Hong Kong certified public accountant to audit the company's accounts every year. The auditor will review the profit and loss statement, balance sheet and related bills according to the auditing standards, and evaluate whether the accounting system formulated by the enterprise complies with the generally accepted accounting standards and whether the accounting standards are effective in the actual application process.

The audit team of sino Australia Accounting and Taxation provides enterprises with statutory audit reports that comply with auditing standards, and issues audit opinions on the authenticity, fairness and consistency of the financial statements and accounting records of enterprises, under the premise of following the principle of independence. If necessary, we will issue management recommendations to report major problems to the client's management, propose improvement plans, and provide reference suggestions on how to improve the level of governance.

Our service process:

Collect customer information / Audit based on information / Issue audit report based on results / Arrange for signing of documents

Information required for statutory audit:

• Basic information of the company (company registration certificate, latest business registration certificate, articles of association, latest annual return form NAR1, etc.)
• Bank monthly statement (provide all bank monthly statements during the audit period)
• Income and cost data (including but not limited to: sales invoices, service invoices, purchase invoices, inventory records, transportation documents, contracts, etc.)
• Expense receipts (including but not limited to: wages, rent, travel expenses, utilities, etc.)
• The company's audit report, tax calculation sheet and profit tax return for the previous year (applicable to companies that are not handling audit and tax returns for the first time)
• Information of related companies, such as parent company and subsidiaries (if any)
• In addition to the above information, we may need some additional supplementary information during the audit process. Such information can be provided at a later stage upon the accountant's request.
• In order to ensure the accuracy of the audit report, we will verify the completeness and accuracy of the data in the early stage of the audit to ensure that the subsequent audit and tax filing work will be smoother.