股票-核數師意見 NA

2011-04-05 9:25 pm
請各位賜教
697首長國際公佈業績,其中在資產負債表及現金流量表.損益表中
核數師意見 NA 是甚麼意思 .(通常是不保留意見)
多謝

回答 (1)

2011-04-06 12:46 am
✔ 最佳答案
No audit opinion is available or expressed in an interim reporting i.e. NA, not applicable.

Scope of Review

We conducted our review in accordance with Hong Kong Standard on Review Engagements 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Hong Kong Institute of Certified Public Accountants. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters,and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly we do not express an audit opinion.


收錄日期: 2021-04-20 18:53:01
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20110405000051KK00492

檢視 Wayback Machine 備份