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EXAMPLE AUDITOR'S REPORT

Example 1
Example Unmodified Auditor’s Report on Financial Statements prepared in accordance with
the HKFRS for Private Entities based on HKSA 700 “The Independent Auditor's Report on a
Complete Set of General Purpose Financial Statements” – effective for auditor's reports
dated on or after 31 December 2006 but prior to the audits of financial statements for
periods beginning on or after 15 December 2009
Circumstances include the following:

Audit of a complete set of financial statements.

The financial statements are prepared for a general purpose by directors of the entity
in accordance with the HKFRS for Private Entities.

The terms of the audit engagement reflect the description of directors' responsibility
for the financial statements in HKSA 210.1

INDEPENDENT AUDITOR‟S REPORT
TO THE SHAREHOLDERS OF ABC LIMITED
(incorporated in Hong Kong with limited liability)2
We have audited the financial statements of ABC Limited ("the Company") set out on p