Audit report 同 Audit firm 既問題......

Lai Yi

2007-03-24 7:20 am

1. 咩資格可以在 audit reort 簽名? cpa? cpa(practising)?
2. 係咪可以以firm既名義簽名? 即partners 共用firm既名義來出report?

更新1:

"A cpa holding a valid practising certificate issued by HKICPA only could sign an audit report." 1. 點解 "only could", 你想講有其他qualification可以做到其他ability? "cpa is only a professional accountant and may not holding a practising certificate." 2. 你指cpa唔簽得report?

回答 (1)

用戶2576

2007-03-24 7:35 am

✔ 最佳答案

A cpa holding a valid practising certificate issued by HKICPA only could sign an audit report. That cpa is also known as cpa(practising). cpa is only a professional accountant and may not holding a practising certificate.

Yes, a firm's name could be used to sign the independent auditors' report as the partners are all jointly responsible for it. However, if a limited company name is used, then the name of the signing director i.e. the cpa(practising) and his practising certificate no. must also be stated clearly in the report.

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