有限公司報稅

If this is a clean audit report exhibiting a true and fair view of the financial statements, this is good.
However, if there are some reservations made in the report, IRD may goes into this for details. for example, no year-end inventory taking by auditor..Why ? Will the closing inventory be understated, then higher cost of sales, then lesser profit.
If some areas e.g. a reservations in the carrying value of assets, uncertainty of existence of assets or omission of liabilities etc..., the users e.g. banker, IRD may cast some doubt on it and may trigger them for an enquiry for further clarification or information for financial and tax issues.

If it is a "Qualified Audited Report", then IRD would select for random of "field audit" or "enquires"!

你意思係唔係指Clean Report? 咁即係份財務報告編制合乎公司法例及香港會計準則要求，當然唔會有問題！

無影響,
通常 AUDIT REPORT 中 都只是 有 TRUE & FAIR .
真實及公平,
稅局通常都只是 依照 REPORT 中之盈利 計稅金,
除常在年度內有特別問題,
AUDITOR 才會在REPORT 中作 多D 東西