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:
Financial Statements and Trial Balance; 財(cái)務(wù)報(bào)表及試算表;
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;
Stock book; 存貨明細(xì)帳;
Monthly bank statements; 銀行月結(jié)單;
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;
Sales invoices; and 銷貨發(fā)票;
Purchase invoices. 購(gòu)貨發(fā)票。