23

0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

  • Upload
    doduong

  • View
    212

  • Download
    0

Embed Size (px)

Citation preview

Page 1: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ
Page 2: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

�� !"#

�� !"#$%&'()*+,-.

�� OOUT=TOOU=====�� OUSR=SSMP

�� Üâë~]Üâë~KçêÖKÜâ

�� ÜííéWLLïïïKÜâë~KçêÖKÜâ

Page 3: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

��

�� !"# $# %&'(#)*+,- $./#)*+0123%4567789��

�� !"#$%&'()*+,#$-./0123456789:;<=>/?#;@A

�� !"#$%&'()* +,-./0�1234567 89:;< =>?

�� !"#$%&'()*+,-.�/01&23 4456789:;<=>?@AB

�� !"#$�%&'()*+,-./01%�234� 567� 89:�$;<

�� !"#$%&'()*+,-./0123456789:;<=>?@AB(C

�� !"#$%&'()*+,-./0 1234567�89:;<9=>?@0A

�� !"#$%&'()*+,-./0123456789():;*<=>?@AB

�� !"#$%&'#()*+,$-./0122345"678'9:;<=>?+

�� !"#$%&'()"#*+,-../0123 !4

�� !"#$%&'()*+,-./0123456789$:;<+,-5����

�� !"#$%&'()*+,%-./0123456789:;<'(=%>?@6

�� !"#$%&'()*+',-./012!3456789:;<! =>?@A

�� !"#$%&"$'()*+,-./0123456789:5%;<=>?@

�� !"# $

��

���� �!

Page 4: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

�� !"# #$%&'( )(*+

�� �� �� !"#$%

�� ! �� ! �� !"#

�� �� �� !

�� �� !"#$%&

�� �� !"#$%

oáÅÜ~êÇ=dÉçêÖÉ �� • �� !"#$%

�� �� !"

�� �� !"#$%&

�� ��

�� �� !"#

�� �� !"#$%&'(

�� �� !"#$%&

�� �� !"

�� �� !"#$%&'(

�� �� !"

�� �� �� !"# !$%&'()*

�� �� !"# !$%&'()*+

�� !"#$%&'()*+!,-

�� ! �� �� !"#$%&

�� oáÅÜ~êÇ=dÉçêÖÉ �� • �� !"#$%

�� �� !"#$%&

�� ��

�� �� !"

�� �� !"#$%&'(

�� �� !"

�� �� �� !"# !$%&'()*

�� �� !"# !$%&'()*+

Page 5: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

��

f �� N

ff �� !"#$ O

fff �� !"#$%&' P

fs �� !"#$% R

�=��

�=��

�=�� !

s �� !"#$% V

�=�� !"#$%&'

�=�� !"#$%&

�=��

�=�� !"#$

sf �� !"# NP

�� �� !"#$%&'() NR

�� �� ! NT

Page 6: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

fK ��

NK �� !"#$%&'� %&()*+,-./01=EmêáåÅáéäÉë=çÑ=`çêéçê~íÉ=dçîÉêå~åÅÉF

�� !"#$%&'()*!"+,-./0�1234506789:#; <:)*

�� !"#$%&'()*+,-"#./01234,�� 56789:;<=>?@

�� !"#$%&'()*+,-./01234 56&6789 :;<=>&?@

�� !"#$%&'()*!+,-.(/0123)*!456789:;'<=(>

�� !"#$

OK �� !"#$%&'()*+,-./0123456789:;<=>?@�� !"

�� !"#$%&'()*+,-./01234 !5.026789:;<=>?@A

��� !"#$%&'()*+,-./01)234/056789:;<=>23?@AB

�� !"#$%&'()*+,-./0*1234567-89:;<=>&[email protected]"

�� !"#$%&'()*+,-./012345126789*+,-./0(:;1

�� !

PK �� !"#$%&'()*+,-./01+23%456789:;<=>,?@AB

�� !"#$%&'(%)*+, -./01,23456789:;<=>?@9A

�� !"#$%&'()*+,-./012345*6789:;<�=>?*@4AB

�� !

QK �� !"#$%!&'()*+,-./0123456789:;<=>?'()*+

�� !"#$%&'()*+,

RK �� !SN�� !"#$%&&'()*+,-.(/-"0123456=– �� !"

�� !"#$%&'=E`çêéçê~íÉ=dçîÉêå~åÅÉ=aáëÅäçëìêÉ=áå=^ååì~ä=oÉéçêíë=J=^=dìáÇÉ=íç

`ìêêÉåí=oÉèìáêÉãÉåíë=~åÇ=oÉÅçããÉåÇ~íáçåë=Ñçê=båÜ~åÅÉãÉåíF=�PKP=EáF=�� !"#$

�� !"#$%&

SK �� !"#$%&'()*+,%&'-./012345-678 9� :;<=.

�� !"#$%&'(

1

Page 7: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

TK �� !"#$%%&'()*+,-./01234#� 56789:;<=� >

UK �� !"#$%&'()*+,-./#012345678#-9:23;

ffK �� !"#$

VK �� !"#$%&'()*+,-.,/0,1'2345678

E~F �� !"#$%&' (

EÄF �� !"#$%&'()*+,!-. /0

EÅF �� !"#$%&'"()*+&',-./01

• �� !"#$%

• �� !"#$%&'()*+,-./

EÇF �� !"#"$%&'()*+,-./0123456,789:;<=>

EÉF �� !"#$%&'()*+,-.#/01234567+89:;<=>?@

EÑF �� !"#$%&'()*�+,-./0123456789:;<=>#1?@

�� !"#$%&'"#$()*+,-./012

EÖF �� !"#$%&'(")*+,-.)/01

EÜF �� !"#$%&'()*+,-./0123456789/:;<3=>?@ABCDE

NMK�� !"#$%&'()*+,-./01()23"#45678*9:;<=>?@

�� !"#$%&'()*"+,-

NNK�� !"#$%&'()*+,-./012)345&6789:;,<7=>?@AB

2

Page 8: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

fffK �� !"#$%&'

NOK�� !"#$%&'()*"+,-�./0123456789:;<=>?@AB#

�� !"#$%& '()*+,-./0123456789:#;<-1=�>?=

�� !"#$%&'()*+,-./0123,45647/869:;<=$>,?

�� !"#$%&'()*+,)-./0!1234512*,)+6738"912

�� !"#$%&'()*+,-./0.12345"67*89:;<=>[email protected]

�� !"#$%&'()*+,-./0123456+1!78$

NPK�� !"#$%&'()*+,-./012.3456789:;<='+>?@AB

�� !"#$%&'()"#*+,-.$/01234256#789:;5<

NQK�� !"#$%&'(')*+,-./01234567891:;<=>?@ABCD

E~F �� !"�� !"#$%&'()*+,�-./01234156789:;<

�� !"#$%&'()*+&'(,-)./0123456789&:1;<=

�� !"#$%&�'()*+�,-./!"#�'0123456789:�;

�� !"#$%&'()*+,

EÄF�� !"#$%&'(�� !"#$%&'()*+,-./0123%4567

�� !"#$%&'()*+,-.!/012345!6789$:;<=&>?

�� !"#$%&'()*+,-./0123456&'789:;< =>?1

�� !"#$%&'()*+,"-./0123*4%&'()567.89:;

�� !"#$%&'()*+,

EÅF �� !"#$%&'(�� !"#$%&'()*+,-./012'3456

�� !"#$%&'()*+,-./0123#4567869:;<=>?3#

�� !"#$%&'()*�� +,-./01234(56789:!;<=*

�� !"#$%&'()*+

3

Page 9: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

EÇF �� !"#$ %&'()*+,-.�� !"#$%&'()*+,-./�0

�� !"#�$%&'()*+,-."/0123456789:;-</01=

�� !"#$%&'()*+&,-./01234567,89:-;<3=>?

�� !"��# $%"&'()*+,-./01234567189:

EÉF�� !"�� !"#$%&'()!*+,-./0123"#456789:;

�� !"#$%&'()*+,-./012345267�89,:;<=!>?

�� !"�#

NRK�� !"#$%&'()*+,'"-!.�/012/34567895:;<(=>

�� !"#

E~F �� !"#$%&'�()*+,%&-'./0123

EÄF �� !"#$%&'()*+,-.%/0123456789:.;<=>

EÅF �� !"#$%&'()*+,-./&0123456&789

EÇF �� !"#$%&'()�*+,-./0$123456789:;<34./0=

EÉF �� !"#$%&'()*+,-./01234567+89:

EÑF �� !"#$%&'()*+,-./0123456789:;<=>

EÖF �� !" #$%&'()*+,-./0123

EÜF �� !"#$%&'()*+,-./0123+-45

4

Page 10: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

fsK �� !"#$%

��

NSK�� !"#$%&"'( !")*+,-./$012345671890:;

NTK�� !"#$%&'()*+,%-./012345678-9:;7<=>+,%.

�� !"#$%&'()!$*+,-.

NUK�� !"#$%&'()*+,%-.)/0123456!"78(9:;<=>9:

�� !"#$%&'()*+,-./&'01*+23456789':;<

NVK�� !"#$%&'()*$+,-./012345+6-.7

OMK�� !"#$%&'()*+,"-."/0123456789:;

��

��

ONK�� !"#$%&'()*!+*,-./0123456789:;<=>?7@AB

�� !"#$%&'()*#+,-./01234*&�#%56 789:0;<=

�� !"#$%&'()*+,-./01234#56789

OOK�� !"#$%&'()*#+,-./01234#536789/:;<234#=

�� !"#$%&'()*+,-./0123456 '%789):;<0=*>?

�� !"#$%&'!()*+,-'./01$2345-6789:;<=>?@'

��

5

Page 11: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

�� !"#$%&'()

OPK�� !"#$%!&'()*+,-./0123456789'(:;<=>

OQK�� !"#$%&'()*+,-*#./012345(6789:

ORK�� !�� !"#$%&'()*+,-./01234567!"8349:;<2

�� !"#$%&'()*+,-./0123425/6789:.;<=>?67@

�� !"#$%&!'()*+,-./012+,3456789:;<=>?@AB

�� !"#$%&'()*+,-.#/0

OSK�� �� !"#$%&'()*!#+,- !"*!./012345#6789

�� !"#$%&'()*+,-./01234567#89:;1<=>?@ABC

�� !"#$

• �� !

• �� !

• ��

• �� !"#$

• �� !"#$%&'()*+,-.&/0#123456$%&7%89:(;<

�� !"#$%&'()*+,-./%-01234567$ ��89(:;<*

• �� !"#$%&'()*+,-"#&./012342$%567./89+:

�� !"

• �� !"#$%&'()*+,#-./01(23 456789:;<+/01

�� !"#�$%&'()*+,-./01234.506789 :;<=>

�� !"#$%&'()*+,-./0.�123456789:2;:<=>?

�� !"#$%&'()

OTK�� !"#$%&'()*+,-./0123456!768 !"6!%9:;<=

�� !"#$%&'()*+),-./012�34$5.6789:;

6

Page 12: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

��

OUK�� !"#$% !"&'()*+,-./0(12#$3456789:2;<=3

�� !"#$%&'()*(+,-./0123456789:;<"=+>?@2A

�� !"#$%�&'�()*+

OVK�� !"#$%&'()*+,-./01#$230456789:()*+,;<=

• �� !"#$%&'()*+,$� !-./01234!(56789:;

• �� !"#$%&'()*+,-./0123*4536789:;

• �� !"#$%&'()*!"+,-./012(3456!"789-:.+,

• �� !"#$%#&'()*$+,-./0123456%7

PMK�� !"#$%&'() !"*+,-./0123456789:;<=*>?@A

�� !"#$%&'()

PNK�� !"#$%&' !"()*+,- !"./0123456789

��

POK�� !"#$%&'()*+,-(./012345"6,-(7-89:;<=>?

�� !"#$%&'()*+,-./0123'()4$567891233:;9<

�� !"#$

��

PPK�� !"#!$%&'()*+,-./0123 !"45678*9:;<=>?@A

7

Page 13: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

�� !

�� !

PQK�� !"#$$%&'()*+,-./01$%2+3'451"#$6789:;<

�� !"#$%&'()*+,-./01234567%89:;<9=>

PRK�� !"#$%&'()*+,-./012 !"3!4567*89:;1<=>?

�� !"#$%&'()*+,-./012345*+/6789:8(;4'<=>

�� !"#$%&'()

�� !

PSK�� !"#$%�&'()*+,-./01234567849:;<$%�=>?@

�� !"#$%!&'()�*)+,-"*."/0'12345126789:"

�� !"#$%&'()*+,-.�'/012(34.�5.6'0789:;<=

�� !"#$%&'()*+,-./01234546789:4;,

�� !"#$%

PTK�� !"#$%&'()*+,-./0%12))34512)6789:;!<=,

�� !"#$%&'()'*+,-'*./01�234(56778 4(5679

�� !"#$%&'()*#+,-./0&'123456789&:;<=>)?7

�� !"#$%&'()$*+,-./0)1123

PUK�� !"#$%&'()*+,-./012345 67%%89:;<=>?@4

�� !"#$

�� !"#

PVK�� !"#$%&'()*+,-./0123456789:;<'(=>?@"AB

8

Page 14: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

�� !

QMK�� !"#"$%&'(#)(*+,-./012345*6789:;�<=>-?

�� !"#$�� %&'�()*+,-./0123456789:;<=>?@A

�� !"#$%&'()*+�,-./0123415678%9:';<7�=>?

�� !

sK �� !"#$%

QNK�� !"#$%&'()*+,-./01 !"#23($456789#:;<=>

�� !"#$%&'()*+,-./012%3456789:;<=>?@AB;>

�� !"#$%&'()

QOK�� !"#$%&'()*+,

• �� !"#$%&'

• �� !"#$%&

• ��

• �� !"#$%

�� !"#$%&'

QPK�� !"#$%&'(%)*+,-.%/012"%)034%)&56789:;<

�� !"#$%&'()*+,-./01234567-89&':+;&<=%>

�� !"#$%&'(�)*+,-./012 345%&6789:;<=>?@/

�� !"#$

9

Page 15: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

E~F �� !"#

�� !"#$%"&'()*+,-./0123#456789#$%:;<=4

�� !"#$%&� '()*+,-./012345678�9:;<=>?��

�� !"#$%&'!"()*+,-.� /01%23456789:;<=.

�� !"#$% !&'()*+

EÄF�� !"

�� !"#$%&'()*+,-./0123456789:;<=>;?@AB

�� !"#$%&'()*+,-+./0123456789:;�<=>?@A

�� !"#$%&'()*+,-./"0123456%7893:;<=>?@

�� !"#$ %&'()*+,-./01234567$%89:;<=01-

�� !"#$%&'()*+

EÅF �� !

�� !"#$%&'()*+,-./012345678934/0*+:;<=

�� !"#$%&'()*+,-./012345$6789"#:;<=>?@

�� !"#$%&'()*+

EÇF�� !"

�� !"#�$%&'()*+,-./0+12345678934:;<=>?

�� !"#$%&'()*+,-./012+3456789:;.<=>?@A

�� !"#$%&'()*+,-./01*2345

EÉF �� !"#

�� !"#�$%&'()��*+,-./012345*+)56789:;#

�� !"#$%&'()*

10

Page 16: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

EÑF �� !"#$%&'()*+�,-

�� !"#�$%&'()*�+,-./0123456789:;78#<=�

�� !"#$%&'()*+,-./01&23456789

• �� !"#$%&'(�)*+$,-./012

• �� !"#$%&'()*+,-./ !"#01&23

• �� !"#$%&'()*

• �� !"#$%&'()*+",-./#.01

EÖF�� !"#$%

�� !"#�$%&'()*'+,-./0123456789:; !"<=#

�� !"#$%&'#$()*+,-./0123456789:;.<=>?@

�� !"#$%&'()*+,-./0123456789:;<=(>?"%7

�� !"#$%&'(

QQK�� !"#�$%&'�()*+,-./0123456/789:;<=>?@,A

�� !"#$%&'()*+,-+./01234

�� !"#$%&

QRK�� !"#$%&'()*+,-./012345678,9:;<=#$,>?@A

�� !"#$%&'()*+,-./0123456789-.:;<=>?@1AB

�� !"#$%&'()*+,-./0123

QSK�� !"#$%&'()*+,-./0123456789:;<=45>?@ABC

�� !"#$%&'()*+,-.$/0123456789:;<=>/0?@AB

�� !"#

11

Page 17: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

QTK�� !"#$%&'()*+,-.)/0-1$234

• �� !"!#

• �� !"#$%&'()*+

• �� !"#$"%&'()*+,-.

QUK�� !"#$%&'()*+,-./01/2345,6789:;<=>?@AB

�� !"#$%&'()*+,-./0&'()1234567289:"#$� !

�� !"#$%&'()*+,-./0123456*789:;<+,=>?!@A

�� !"#$%&'()*+,

QVK�� !"#!$%&'()*+,-./0123456789:;<=>3?@AB8

�� !"#$%&'()%&*+,()-./01/23/45/67/89:;<=

�� !"#$%&'()*+,-./012#34567 689:;<=>?@AB

�� !"#$%&'()*+,-./012 !3456

��

RMK�� !"#$%&'�()*+,�()-./0123456789:;<=0>?@

�� !"#$%&'()*+,-./01&'234+5/067189:;<

RNK�� !"#!$"%&'()�*+,-./0123456789:;<=,>?@A

�� !"#�$%&'()*+,-./01+,-234567/89*.:;�<=

�� !"#$%&�'()*+,-./01 !2./3456789:;<=>?@

�� !"#$%&'()*+,-./01234561789:;< =/

ROK�� !"#$%&�'()*+,-./01234.5-6789:;QP�� !"#$

RPK�� !"#$%&'(�)(*+,-./0123456789:;<='(+>?@A

12

Page 18: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

�� !"#$

RQK�� !"#$%&'()*+,-./012345678/9:;<8=>?@ABC

�� !"#$%&'()*+,-./0123456789/:$%&;<=>*?@

�� !"#$%&'()*+,-!./012345"67/89:;;<=+,>?

�� !"#$%&'()"*+,-./01234567#8"9:;<=>?8@AB

�� !"#$%&'()*+,-./012345678&'/9:1;<=>?@A

�� !"

säK �� !"#

RRK�� !"#$%&'"()*+,-.!/"01&2345678� !9:;<-.

�� !"#$%&'()�!� *+,-$./012345

RSK�� !"#$%"&'()*+,-./0123456 !"-789:;<=>?@

�� !"#$%&'()*+,-*./0123#$456789:;'<=()*>

�� !"#$%&'()*+,%&-"#$./01231456789:"#$;<

�� !"#$%&'()

RTK�� !"#$%&'()*+,"-./012341 !"56789:�;<=>1

�� !"#$%&'()*+,-.�/

13

Page 19: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

RUK�� !"#$%&'()*+,-#./012$34567*89:;<=>?

�� !"#

• �� !"#$%&'

• �� !"#$%&

• ��

• �� !"#$%

RVK�� !"#$%&"'()"*+,-./%&"0123 !"451678

�� !"#

SMK�� !"#$%&'(")*+,"-./012$'("345�� !"67�89

SNK�� !"#$%&'()*+,-./0123456789:;<23=>(?@A

�� !"#$%&'()*+,-./0

• �� !"#$%&'()*+,-./01234

• �� !"#$%&'(

• �� !"#$%&'()*+,-./012�3&456789:;<=>?@A

�� !"#$%&'()*#+,-./01%2"3456789:1%2;<=>

�� !"#$%&

• �� !"#$%&"'()*+,-!(./01

• �� !"#$%&'()*+

14

Page 20: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

��

�� !"#$%&'()�� !"#$%&'()*+,-EoÉéçêí=çÑ=íÜÉ=`çããáííÉÉ=çå=íÜÉ=cáå~åÅá~ä=^ëéÉÅíë=çÑ

`çêéçê~íÉ=dçîÉêå~åÅÉ=EqÜÉ=`~ÇÄìêó=`çããáííÉÉFENVVOFF

�� !"#

��

NK �� !"#$�� %&'()*+,-. /

��

OK �� !"#!$%&'"()*+,-.&'/ 01 !"23$%45#!6#78

�� !"#$%&'()*+,-.&/#0&(

PK �� !"#$%&'(" )*+,-./0'(1

�� !

QK �� !"#$%&$'()*+,%&-./0123456789:;<=%>?7@

�� !"#$%&'()%&*+,-./0123456789456:)';<

RK �� !"#$%&'#$(

�� !

SK �� !"#$%&'( )*+,!-./0123453678��)

��

TK �� !"#$%& '()*"+,-./0123%& 4"5/06&78/09:

�� !"#$%&'()*+%,-. /0123456

UK �� !"#$%& '()*+,-./0123456789:;<=>?@ABCD

�� !"#$%&'()*+,-

15

Page 21: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

��

VK �� !"#$%&'(

E~F �� !"#$%&'("#$)*+,-.&/0!%123

EÄF �� !"#$%&'(� )*+� ,-./0123456789:� );<

�� !"#$%&'()*+,-.

EÅF �� !"#$%&'()*+,-./0123456789:;<=

EáF �� !"#$%&'()*+

EááF �� !"#$%�&'(

EáááF�� !"#$%&'()*+

EáîF�� !"#$

EîF �� !"#$%&'()

EîáF�� !"#$%&'()$*+,-./

EÇF �� !"#$%&'()*+,�%-./01'234567'� !89"#/

�� !"#$%&'()*+,-./0123456

EÉF �� !"#$%&'()*+,&'()-./

EÑF �� !"#$%&'()*+,-./012$3456789:;<8=>

EÖF �� !"#$%&$'()*+,#$%&-.(/0#$%&1234%&156

�� !"#$%&'(&)*+,-./01234%5+67.89:

EÜF �� !"#$%&'()*+,$-./0

EáF �� !"#$%&'()*+

�� !

NMK�� !"#$%& !"'"()*+,-./0"123!456

16

Page 22: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

��

�� !

NK �� !"#$%&=EoÉéçêí=çÑ=íÜÉ=`çããáííÉÉ=çå=íÜÉ=cáå~åÅá~ä=^ëéÉÅíë=çÑ=`çêéçê~íÉ

dçîÉêå~åÅÉF=E��� !F

`çããáííÉÉ=çå=íÜÉ=cáå~åÅá~ä=^ëéÉÅíë=çÑ=`çêéçê~íÉ=dçîÉêå~åÅÉ=EqÜÉ=`~ÇÄìêó=`çããáííÉÉF=rh

OK �� !"#$%&'()*+,=Elb`a=mêáåÅáéäÉë=çÑ=`çêéçê~íÉ=dçîÉêå~åÅÉF=E���� F

�� !"#$%&

PK �� !"#$%&'()*+,-.

�� !"#$%&'(

QK �� !"#$%&'()*+,-./01

�� !"#$%&'(

RK dìáÇ~åÅÉ=çå=`çåíêçä=E��� !F

qÜÉ=`êáíÉêá~=çÑ=`çåíêçä=_ç~êÇ=çÑ=íÜÉ=`~å~Çá~å=fåëíáíìíÉ=çÑ=`Ü~êíÉêÉÇ=^ÅÅçìåí~åíë

SK fåíÉêå~ä=`çåíêçäJ=fåíÉÖê~íÉÇ=cê~ãÉïçêâ

`çããáííÉÉ=çÑ=péçåëçêáåÖ=lêÖ~åáë~íáçåë=çÑ=íÜÉ=qêÉ~Çï~ó=`çããáëëáçå=E`lplFI=^ãÉêáÅ~å

fåëíáíìíÉ=çÑ=`ÉêíáÑáÉÇ=mìÄäáÅ=^ÅÅçìåí~åíëI=kÉï=vçêâI=rp^

TK kÉï=aáêÉÅíáçåë=Ñçê=^ìÇáí=`çããáííÉÉë=E��� !F

bêåëí=C=vçìåÖI=içåÇçå

UK ^ìÇáí=`çããáííÉÉë=J=^=dìáÇÉ=Ñçê=kçåJbñÉÅìíáîÉ=aáêÉÅíçêë=E��� !F

^åÇêÉï=g~ÅâI=fåëíáíìíÉ=çÑ=`Ü~êíÉêÉÇ=^ÅÅçìåí~åíë=áå=båÖä~åÇ=~åÇ=t~äÉë

17

Page 23: 0123%4567789 - app1.hkicpa.org.hkapp1.hkicpa.org.hk/publications/audit/auditc.pdf · 18 VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

!

"

#

$

%

&

'

(

18

VK oÉéçêí=~åÇ=oÉÅçããÉåÇ~íáçåë=çÑ=íÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉ=çå=fãéêçîáåÖ=íÜÉ=bÑÑÉÅíáîÉJ

åÉëë=çÑ=`çêéçê~íÉ=^ìÇáí=`çããáííÉÉë=E���� F

qÜÉ=_äìÉ=oáÄÄçå=`çããáííÉÉI=kÉï=vçêâ=píçÅâ=bñÅÜ~åÖÉ=~åÇ=k~íáçå~ä=^ëëçÅá~íáçå=çÑ=pÉJ

ÅìêáíáÉë=aÉ~äÉêë

NMK ^ìÇáí=`çããáííÉÉë=J=^=mê~ÅíáÅ~ä=dìáÇÉ

�� !=• �� !"#$%

NNK pÜ~éáåÖ=íÜÉ=^ìÇáí=`çããáííÉÉ=^ÖÉåÇ~=E���� F

hmjdI=iim

NOK�� !"#$SNM��`çããìåáÅ~íáçåë=çÑ=~ìÇáí=ã~ííÉêë=çÑ=ÖçîÉêå~åÅÉ= áåíÉêÉëí=ïáíÜ

ÇáêÉÅíçêë=çê=ã~å~ÖÉãÉåí�

�� !"#