Audit Report

qualified

用字來explain=有保留的

你要知道一位專業會計c係要誠實, 忠肯地報告他所核實的account

如又一些資料在account上是不清楚, 有missing, 不合法等等等

auditor都會詳細判定某些地方or全盤account qualified

qualiffied=仲之audit report出現就係冇咁好
若稅局要查都係查呢類report先

在會計師公會的會員手冊內有審計報告樣版。 要保留意見就要符合(Qualify)手冊內所註明的情況。 反之，審計過程中並未發生手冊內所述之情況，就是不符合(Unqualify)保留意見(ie. Clean Opinion)。 你可以上香港會計師公會網頁www.hkicpa.org.hk 去了解甚麼情況是符合手冊要求在報告中註明。 希望能夠解釋清楚。

Qualified audited report :
The auditor has performed well of his duties in order to comply the audit standard and rules set by HKICPA but some items are not explained and show clearly by the client/company.
Usually IRD will perform the random check/field audit of certain percentage for those Qualified Audited Report company!

Qualified 是指對 Report 有所保留!

Best regard

Samson So