香港注冊(cè)的公司做審計(jì)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(cè)成立的香港公司必須每年進(jìn)行一次以法定審計(jì)基準(zhǔn)呈報(bào)財(cái)務(wù)報(bào)表。在香港， 只有香港執(zhí)業(yè)會(huì)計(jì)師，才可進(jìn)行法定審計(jì)，并簽署法定審計(jì)報(bào)告。有關(guān)審計(jì)香港公司帳目的一般所需文件，明細(xì)如下：
- 財(cái)務(wù)報(bào)表及試算表；Financial Statements and Trial Balance;
- 帳冊(cè)包括總分類帳，明細(xì)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(xì)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(gòu)貨發(fā)票。Purchase invoices.
1
贊同來自: Q7young
香港公司做賬審計(jì)需要提供以下資料：
1. Financial Statements and Trial Balance;財(cái)務(wù)報(bào)表及電子表格；
2. Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;帳冊(cè)包括總分類帳，明細(xì)分類帳，銀行日記帳及現(xiàn)金日記帳；
3. Stock book;存貨明細(xì)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(gòu)貨發(fā)票。
1. Financial Statements and Trial Balance;財(cái)務(wù)報(bào)表及電子表格；
2. Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;帳冊(cè)包括總分類帳，明細(xì)分類帳，銀行日記帳及現(xiàn)金日記帳；
3. Stock book;存貨明細(xì)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(gòu)貨發(fā)票。
