Audit 既時候要準備D咩丫.?

基本要求文件:
- Statement of Comprehensive Income (Trading, Profit & Loss, P/L& Balance Sheet) and Statement of Financial Position (Balance Sheet)
- General Ledger & Sub-ledger (if any)
- Bank Statement
- Cash Book, Bank Book
- 支票聯根
- 收支單據連voucher
- Supporting Schedules, 去講解部分P/L及Balance Sheet係點計.
- 如果公司有問銀行借錢, 亦要提供分期供款表, 顯示每期供款的本金和利息.
- 財政年度完結後大約1-2個月的單據, 方便auditor check subsequent settlement, 以及確保財務報表無重大遺漏. 如果你公司有存貨, 這些資料會幫佢地做一些testing.

如果你間公司係Trading Firm或者有購貨及/或銷貨, 你仲要提供:
- Stock List
- 購貨及銷貨單, 連入貨單及出貨單
- List of Debtors & Creditors, 以及其地址及ending balance, 以便auditor寄對帳單.

如果公司有收租, 你要提供:
- 租約

如果公司有買入fixed asset:
- 購買單據.
- 如果公司有買賣樓, 要提供律師樓出的bill.

所有文件必需分類file好先交比auditor. 此外, auditor有問題時亦會聯絡會計或者董事, 他們都要合作回答. 如果你公司有存貨, auditor亦有可能會去你公司做存貨盤點, 到時佢可能會要你提供入貨單/出貨單, 有d auditor會落公司去查subsequent settlement.

2011-02-23 08:09:22 補充：
補充: 如果你bank book個balance同bank statement唔相同, 你需要做埋bank reconciliation, 或者auditor都會幫手. 銀行月結單同樣比多1-2個月, 睇subsequent settlement同財政年度開既票幾時過數. 有debtors/creditors既就做埋aging report.

審計本身係要符合香港公司法第32章及香港稅務條例第112章規定。法例中並無註明文件，不過在稅務局網頁內有關業務記錄就有比較詳細列出所需資料：http://www.ird.gov.hk/chi/pdf/c_51c_pam.pdf
希望幫到你！

In principle, the financial statements ( Statement of Financial Position ( Balance Sheet), Statement of Comprehensive Income ( Trading and Profit and Loss Account ) together with the supporting schedules prepared for the accounting period, general ledger, bank books, bank statements. supporting payments and receipts vouchers, invoice register etc.

And, of course, you have to provide information and supporting documents e.g. tenancy agreement etc as requested by your auditors.