News 新消息

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As permitted by paragraph 41(c) of HKSA 700 (Revised) “Forming an Opinion and Reporting on Financial Statements”, for the description of auditor's responsibilities in the auditor’s reports issued by our Firm, we refer to the following link to the HKICPA website:

http://www.hkicpa.org.hk/en/standards-and-regulations/standards/auditing-assurance/auditre/

However, the above hyperlink was removed. Please refer to the following new link to the HKICPA website for the description of auditor's responsibilities in the auditor’s reports issued by our Firm:

https://www.hkicpa.org.hk/en/Standards-setting/Standards/Our-views/auditre

根据香港审计准则第700号（修订）"对财务报表形成意见及报告 "第41(c)段的规定，关于本所发布的审计报告中对审计师责任的描述，我们参考了香港会计师公会网站的以下链接。

http://www.hkicpa.org.hk/en/standards-and-regulations/standards/auditing-assurance/auditre/

然而，上述超链接已被删除。请参考以下香港会计师公会网站的新链接，以了解本所出具的审计报告中对审计师责任的描述。

https://www.hkicpa.org.hk/en/Standards-setting/Standards/Our-views/auditre