Audit問題

一般情況會計師會俾番客戶下列文件：
1. 審計報告及財務報表；
2. 審計調整(Audit Adjustments)；
3. 致管理層信函有關內部管理建議書(Management letter)；
4. 董事所簽署俾會計師文件副本如Letter of Representation, Declaration of Directors' Interests and Emoluments etc.有時客戶對於某一啲項目如固定資產明細要求提供，咁會計師會按客戶要求，不過會收番啲手續費，視乎關係。
僅供參考！

Apart from the documents you gave it to your auditor, you can get back copies of auited financial statements duly signed by the auditor, management letter etc. for your record. The no. of copies of audited financial statements you got depends on your request to your auditor. And, you should get a copy of the documents you gave it to your auditor for completion of the auditor's report e.g. representation letter, director's remuneration and emoluments, cash certificate etc if you have not taken a copy of it when these are given to your auditor.
If you have appointed your auditor as your tax representative, you should get a copy of the profits tax return duly filed and stamped together with the tax computation for your record.