| 单词 | Auditor's report |
| 释义 | 核數師報告書 1. A report made by the auditor to the members of the company on the accounts examined by him or her, and on every balance sheet, every profit and loss account and all group accounts laid before the company in general meeting during his or her tenure of office: Companies Ordinance (Cap 32) ss 141(1), (3); Hong Kong Statements of Auditing Standard, statement 3.102. The auditor’s duty is to report directly to the members of the company, rather than to the directors, so that the shareholders could have an independent and reliable information as to the true financial position of the company at the time of the audit: Re London and General Bank (No 2) [1895] 2 Ch 673; Halsbury’s Laws of Hong Kong Vol 6, Companies and Corporations [95.0840]. The auditor’s report shall be read before the company in general meeting and shall be open to inspection by any member: s 141(2). 2. A report made by an auditor to the Airport Authority: Airport Authority Ordinance (Cap 483) s 32. 3. A report made by an auditor to the Insurance Authority on the financial statements or on matters as to whether the person in question has continued to satisfy the minimum requirements for capital and net assets, professional indemnity insurance, keeping of separate client accounts and keeping of proper books and accounts and such further evidence as the Insurance Authority requires to show that the authorised insurance broker has continued to comply with the requirements under s 69: Insurance Companies Ordinance (Cap 41) s 73(1). 4. A report made by an auditor to the Securities and Futures Commission: Securities and Futures Ordinance (Cap 571) s 156(1)(b); Securities and Futures (Accounts and Audit) Rules (Cap 571P) s 4. See also Audit. 1.在任期內就其所審查的帳目、每份資產負債表、每份損益表及所有在大會上提交公司省覽的集團帳目，向成員作出一份報告書：《公司條例》（第32章）第141(1), (3)條；《香港審計準則》3.102。核數師的職責是直接向公司成員（而非向董事）彙報，使股東能夠就公司在審計期間的財政狀況取得獨立及可靠的資料：Re London and General Bank (No 2) [1895] 2 Ch 673; Halsbury’s Laws of Hong Kong, 第6冊，公司及法團，第[95.0840]段。核數師報告書須在大會上向公司宣讀，並須讓任何成員查閱：第141(2)條。 2.一份由核數師作出、給予機場管理局的報告：《機場管理局條例》（第483章）第32條。 3.一份由核數師作出、給予保險業監督的報告，涉及財務報表或有關人士是否在資本及淨資產、專業彌償保險、備存獨立客戶帳目及備存妥善簿冊及帳目方面持續符合第69條所指的最低限度規定：《保險公司條例》（第41章）第73(1)條。 4.一份核數師作出、給予證券及期貨事務監察委員會的報告：《證券及期貨條例》（第571章）第156(1)(b)條；《證券及期貨（帳目及審計）規則》（第571P章）第4條。另見 Audit。 |
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