{"id":742,"date":"2026-07-07T23:24:19","date_gmt":"2026-07-07T15:24:19","guid":{"rendered":"https:\/\/sparksconsultation.com\/?page_id=742"},"modified":"2026-07-07T23:27:32","modified_gmt":"2026-07-07T15:27:32","slug":"audit-checklist-hk","status":"publish","type":"page","link":"https:\/\/sparksconsultation.com\/en\/solutions\/accounting-tc\/compliance\/audit-checklist-hk\/","title":{"rendered":"Audit Checklist HK\uff5c\u9999\u6e2f\u516c\u53f8 Audit Checklist \u5b8c\u6574\u6e05\u55ae\uff5cSparks Consultation"},"content":{"rendered":"<!-- \/solutions\/accounting-tc\/compliance\/audit-checklist-hk\/ -->\n\n<div style=\"font-family:Arial,'Noto Sans TC',sans-serif;background:#f6f8fb;color:#111827;\">\n\n<style>\n@media (max-width:768px){\n.sp-grid-2,.sp-grid-3,.sp-grid-4{grid-template-columns:1fr!important;}\n.sp-hero h1{font-size:30px!important;line-height:1.25!important;}\n.sp-section h2{font-size:24px!important;line-height:1.35!important;}\n.sp-hero,.sp-section{padding:42px 20px!important;}\n.sp-card,.sp-box{padding:20px!important;}\n.sp-btn{width:100%!important;text-align:center!important;box-sizing:border-box!important;}\n}\n<\/style>\n\n<section class=\"sp-hero\" style=\"background:#ffffff;padding:52px 20px 38px;\">\n<div style=\"max-width:980px;margin:auto;\">\n\n<div style=\"font-size:13px;color:#64748b;margin-bottom:16px;\">\nSparks Consultation \uff1e Accounting Building \uff1e 4F Compliance \uff1e Audit \uff1e Audit Checklist\n<\/div>\n\n<div style=\"display:inline-block;background:#fff7ed;color:#FCA311;border:1px solid #fed7aa;padding:7px 14px;border-radius:999px;font-size:13px;font-weight:800;margin-bottom:16px;\">\n4F-A AUDIT UNIT\n<\/div>\n\n<h1 style=\"margin:0 0 16px;font-size:36px;color:#14213D;line-height:1.2;\">\nAudit Checklist HK\uff5c\u9999\u6e2f\u516c\u53f8 Audit Checklist \u5b8c\u6574\u6e05\u55ae\n<\/h1>\n\n<p style=\"margin:0 0 24px;max-width:820px;font-size:15px;line-height:1.9;color:#4b5563;\">\n\u958b\u59cb\u9999\u6e2f\u516c\u53f8 Audit \u524d\uff0c\u6700\u91cd\u8981\u7684\u662f\u5148\u6574\u7406\u5b8c\u6574\u7684 Audit Checklist\u3002\u6587\u4ef6\u8d8a\u9f4a\u5168\uff0cAudit Queries \u901a\u5e38\u8d8a\u5c11\uff0c\u5be9\u8a08\u901f\u5ea6\u4ea6\u6703\u66f4\u5feb\u3002\u672c\u9801\u6574\u7406\u9999\u6e2f\u6709\u9650\u516c\u53f8\u6700\u5e38\u898b\u7684 Audit Checklist\uff0c\u65b9\u4fbf\u4f01\u696d\u9010\u9805\u6aa2\u67e5\u3002\n<\/p>\n\n<div style=\"display:flex;gap:12px;flex-wrap:wrap;\">\n\n<a class=\"sp-btn\" href=\"https:\/\/api.whatsapp.com\/send?phone=85252697646&amp;text=\u4f60\u597d Sparks\uff0c\u6211\u60f3\u67e5\u8a62\u9999\u6e2f\u516c\u53f8 Audit Checklist\" target=\"_blank\" rel=\"noopener\" style=\"background:#FCA311;color:#fff;padding:13px 22px;border-radius:8px;text-decoration:none;font-weight:800;\">\nWhatsApp \u67e5\u8a62 Audit Checklist\n<\/a>\n\n<a class=\"sp-btn\" href=\"\/en\/solutions\/accounting-tc\/compliance\/documents-required-for-audit\/\" style=\"background:#f8fafc;border:1px solid #e5e7eb;color:#14213D;padding:13px 22px;border-radius:8px;text-decoration:none;font-weight:800;\">\nAudit Documents Guide\n<\/a>\n\n<\/div>\n\n<\/div>\n<\/section>\n\n<section style=\"padding:30px 20px;\">\n<div style=\"max-width:980px;margin:auto;\">\n\n<div class=\"sp-box\" style=\"background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:26px;\">\n\n<div style=\"font-size:13px;font-weight:800;color:#FCA311;margin-bottom:8px;\">\nQUICK CHECK\n<\/div>\n\n<h2 style=\"margin:0 0 12px;font-size:25px;color:#14213D;\">\nAudit \u524d\u61c9\u6e96\u5099\u751a\u9ebc\uff1f\n<\/h2>\n\n<p style=\"margin:0;color:#4b5563;font-size:15px;line-height:1.85;\">\n\u4e00\u822c\u5305\u62ec\u9280\u884c\u6708\u7d50\u55ae\u3001Invoice\u3001Receipt\u3001Contract\u3001Payroll Records\u3001MPF Records\u3001Director Loan\u3001\u56fa\u5b9a\u8cc7\u7522\u8cc7\u6599\u3001\u516c\u53f8\u6587\u4ef6\u3001\u8ca1\u52d9\u5831\u8868\u3001\u904e\u5f80 Audit Report \u53ca IRD \u7a05\u52d9\u6587\u4ef6\u3002\u4e0d\u540c\u516c\u53f8\u7684\u8981\u6c42\u53ef\u80fd\u56e0\u696d\u52d9\u6027\u8cea\u800c\u6709\u6240\u4e0d\u540c\u3002\n<\/p>\n\n<\/div>\n\n<\/div>\n<\/section>\n\n<section style=\"background:#14213D;padding:42px 20px;\">\n\n<div style=\"max-width:980px;margin:auto;border:1px solid #76c7ff;border-radius:24px;padding:34px;color:#fff;\">\n\n<div style=\"font-size:13px;font-weight:800;color:#76c7ff;margin-bottom:12px;\">\nAUDIT PREPARATION\n<\/div>\n\n<h2 style=\"margin:0 0 14px;font-size:30px;color:#fff;\">\nAudit Checklist \u7684\u76ee\u7684\uff0c\u662f\u6e1b\u5c11 Audit Queries\n<\/h2>\n\n<p style=\"margin:0 0 28px;color:#dbeafe;line-height:1.85;max-width:760px;\">\nAuditor \u6700\u5e38\u8981\u6c42\u88dc\u4ea4\u7684\u8cc7\u6599\uff0c\u5927\u591a\u662f\u56e0\u70ba\u6587\u4ef6\u4e0d\u5b8c\u6574\u6216\u4ea4\u6613\u6c92\u6709 supporting documents\u3002\u63d0\u524d\u6e96\u5099\u5b8c\u6574 checklist\uff0c\u53ef\u5927\u5e45\u63d0\u5347 Audit \u6548\u7387\u3002\n<\/p>\n\n<div class=\"sp-grid-3\" style=\"display:grid;grid-template-columns:repeat(3,1fr);gap:16px;\">\n\n<div style=\"background:#FCA311;padding:20px;border-radius:16px;\">\n<h3 style=\"margin:0 0 8px;color:#14213D;\">Bookkeeping<\/h3>\n<p style=\"margin:0;color:#14213D;font-size:14px;line-height:1.7;\">\n\u5b8c\u6210\u9280\u884c\u4ea4\u6613\u5206\u985e\u53ca\u5e33\u76ee\u6574\u7406\u3002\n<\/p>\n<\/div>\n\n<div style=\"background:rgba(255,255,255,.08);padding:20px;border-radius:16px;\">\n<h3 style=\"margin:0 0 8px;color:#fff;\">Supporting Documents<\/h3>\n<p style=\"margin:0;color:#dbeafe;font-size:14px;line-height:1.7;\">\nInvoice\u3001Receipt\u3001Contract\u3001Payment Proof\u3002\n<\/p>\n<\/div>\n\n<div style=\"background:rgba(255,255,255,.08);padding:20px;border-radius:16px;\">\n<h3 style=\"margin:0 0 8px;color:#fff;\">Financial Statements<\/h3>\n<p style=\"margin:0;color:#dbeafe;font-size:14px;line-height:1.7;\">\nTrial Balance\u3001P&amp;L\u3001Balance Sheet\u3002\n<\/p>\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n<section class=\"sp-section\" style=\"padding:55px 20px;\">\n<div style=\"max-width:980px;margin:auto;\">\n\n<div style=\"text-align:center;margin-bottom:34px;\">\n\n<div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">\nMASTER CHECKLIST\n<\/div>\n\n<h2 style=\"margin:0;font-size:30px;color:#14213D;\">\n\u9999\u6e2f\u516c\u53f8 Audit Checklist\n<\/h2>\n\n<\/div>\n\n<div class=\"sp-grid-2\" style=\"display:grid;grid-template-columns:repeat(2,1fr);gap:20px;\">\n\n<div class=\"sp-card\" style=\"background:#fff7ed;border:2px solid #FCA311;border-radius:18px;padding:24px;\">\n<h3>\u2611 \u9280\u884c\u6587\u4ef6<\/h3>\n<ul style=\"line-height:2;\">\n<li>Bank Statements<\/li>\n<li>Bank Advice<\/li>\n<li>Deposit Records<\/li>\n<li>Payment Proof<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"sp-card\" style=\"background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:24px;\">\n<h3>\u2611 \u6536\u5165\u6587\u4ef6<\/h3>\n<ul style=\"line-height:2;\">\n<li>Sales Invoice<\/li>\n<li>Quotation<\/li>\n<li>Contract<\/li>\n<li>Customer Payment Record<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"sp-card\" style=\"background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:24px;\">\n<h3>\u2611 \u652f\u51fa\u6587\u4ef6<\/h3>\n<ul style=\"line-height:2;\">\n<li>Purchase Invoice<\/li>\n<li>Receipt<\/li>\n<li>Supplier Bills<\/li>\n<li>Expense Claims<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"sp-card\" style=\"background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:24px;\">\n<h3>\u2611 \u54e1\u5de5\u8cc7\u6599<\/h3>\n<ul style=\"line-height:2;\">\n<li>Payroll Records<\/li>\n<li>Employment Contract<\/li>\n<li>MPF Records<\/li>\n<li>IR56 Forms<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"sp-card\" style=\"background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:24px;\">\n<h3>\u2611 \u8cc7\u7522\u53ca\u8ca0\u50b5<\/h3>\n<ul style=\"line-height:2;\">\n<li>Fixed Asset Register<\/li>\n<li>Loan Agreement<\/li>\n<li>Lease Agreement<\/li>\n<li>Investment Records<\/li>\n<\/ul>\n<\/div>\n\n<div class=\"sp-card\" style=\"background:#14213D;border-radius:18px;padding:24px;\">\n<h3 style=\"color:#fff;\">\u2611 \u516c\u53f8\u53ca\u7a05\u52d9\u6587\u4ef6<\/h3>\n<ul style=\"line-height:2;color:#dbe4f0;\">\n<li>Business Registration<\/li>\n<li>NAR1<\/li>\n<li>Previous Audit Report<\/li>\n<li>Profits Tax Return<\/li>\n<li>IRD Letters<\/li>\n<\/ul>\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n<section class=\"sp-section\" style=\"background:#ffffff;padding:55px 20px;\">\n<div style=\"max-width:980px;margin:auto;\">\n\n<div style=\"text-align:center;margin-bottom:32px;\">\n<div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">\nFINAL REVIEW\n<\/div>\n\n<h2 style=\"margin:0;font-size:30px;color:#14213D;\">\nAudit \u524d\u6700\u5f8c\u6aa2\u67e5\n<\/h2>\n<\/div>\n\n<div style=\"display:grid;gap:15px;\">\n\n<div style=\"background:#fff7ed;border-left:4px solid #FCA311;border-radius:14px;padding:18px 22px;\">\n<strong>\u2714 \u6240\u6709\u9280\u884c\u6236\u53e3\u662f\u5426\u5df2\u6574\u7406\uff1f<\/strong>\n<\/div>\n\n<div style=\"background:#fff;border-left:4px solid #FCA311;border-radius:14px;padding:18px 22px;\">\n<strong>\u2714 \u6240\u6709\u6536\u5165\u53ca\u652f\u51fa\u662f\u5426\u6709 Supporting Documents\uff1f<\/strong>\n<\/div>\n\n<div style=\"background:#fff;border-left:4px solid #FCA311;border-radius:14px;padding:18px 22px;\">\n<strong>\u2714 Director Loan \u662f\u5426\u5df2\u5206\u985e\uff1f<\/strong>\n<\/div>\n\n<div style=\"background:#fff;border-left:4px solid #FCA311;border-radius:14px;padding:18px 22px;\">\n<strong>\u2714 \u8ca1\u52d9\u5831\u8868\u662f\u5426\u5df2\u5b8c\u6210\uff1f<\/strong>\n<\/div>\n\n<div style=\"background:#fff;border-left:4px solid #FCA311;border-radius:14px;padding:18px 22px;\">\n<strong>\u2714 IRD \u6587\u4ef6\u662f\u5426\u9f4a\u5168\uff1f<\/strong>\n<\/div>\n\n<div style=\"background:#fff;border-left:4px solid #FCA311;border-radius:14px;padding:18px 22px;\">\n<strong>\u2714 \u662f\u5426\u5df2\u9810\u7559\u6642\u9593\u56de\u8986 Audit Queries\uff1f<\/strong>\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n<section class=\"sp-section\" style=\"padding:55px 20px;\">\n<div style=\"max-width:980px;margin:auto;\">\n\n<div class=\"sp-box\" style=\"background:#14213D;border-radius:24px;padding:34px;color:#fff;\">\n\n<div style=\"font-size:13px;color:#FCA311;font-weight:800;margin-bottom:10px;\">\nMOST COMMON MISSING ITEMS\n<\/div>\n\n<h2 style=\"margin:0 0 12px;font-size:30px;color:#fff;\">\nAuditor \u6700\u5e38\u8981\u6c42\u88dc\u4ea4\u7684\u6587\u4ef6\n<\/h2>\n\n<p style=\"margin:0 0 24px;color:#dbe4f0;line-height:1.85;\">\n\u5373\u4f7f\u5b8c\u6210 Bookkeeping\uff0c\u5f88\u591a\u516c\u53f8\u4ecd\u56e0 Supporting Documents \u4e0d\u5b8c\u6574\u800c\u6536\u5230\u5927\u91cf Audit Queries\u3002\n<\/p>\n\n<div class=\"sp-grid-3\" style=\"display:grid;grid-template-columns:repeat(3,1fr);gap:16px;\">\n\n<div style=\"background:rgba(255,255,255,.08);padding:18px;border-radius:16px;\">\n<strong>Invoice \/ Receipt<\/strong>\n<\/div>\n\n<div style=\"background:#FCA311;color:#14213D;padding:18px;border-radius:16px;\">\n<strong>Director Loan Records<\/strong>\n<\/div>\n\n<div style=\"background:rgba(255,255,255,.08);padding:18px;border-radius:16px;\">\n<strong>Contract \/ Payment Proof<\/strong>\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n<section class=\"sp-section\" style=\"background:#ffffff;padding:55px 20px;\">\n\n<div style=\"max-width:980px;margin:auto;\">\n\n<div style=\"text-align:center;margin-bottom:28px;\">\n<div style=\"display:inline-block;color:#FCA311;font-size:13px;font-weight:800;margin-bottom:8px;\">\nRELATED GUIDES\n<\/div>\n\n<h2 style=\"margin:0;font-size:28px;color:#14213D;\">\n\u76f8\u95dc Audit Guides\n<\/h2>\n<\/div>\n\n<div class=\"sp-grid-3\" style=\"display:grid;grid-template-columns:repeat(3,1fr);gap:16px;\">\n\n<a href=\"\/en\/solutions\/accounting-tc\/compliance\/documents-required-for-audit\/\" style=\"display:block;background:#fff7ed;border:2px solid #FCA311;border-radius:18px;padding:22px;text-decoration:none;\">\n<strong style=\"display:block;color:#14213D;font-size:18px;margin-bottom:8px;\">Documents Required for Audit<\/strong>\n<span style=\"display:block;color:#64748b;font-size:14px;\">\u8a73\u7d30 Audit \u6587\u4ef6\u8981\u6c42\u3002<\/span>\n<\/a>\n\n<a href=\"\/en\/solutions\/accounting-tc\/compliance\/audit-preparation-hk\/\" style=\"display:block;background:#fff;border:1px solid #e5e7eb;border-radius:18px;padding:22px;text-decoration:none;\">\n<strong style=\"display:block;color:#14213D;font-size:18px;margin-bottom:8px;\">Audit Preparation<\/strong>\n<span style=\"display:block;color:#64748b;font-size:14px;\">\u5982\u4f55\u958b\u59cb\u6e96\u5099 Audit\u3002<\/span>\n<\/a>\n\n<a href=\"\/en\/solutions\/accounting-tc\/compliance\/common-audit-mistakes-hk\/\" style=\"display:block;background:#14213D;border-radius:18px;padding:22px;text-decoration:none;\">\n<strong style=\"display:block;color:#fff;font-size:18px;margin-bottom:8px;\">Common Audit Mistakes<\/strong>\n<span style=\"display:block;color:#dbe4f0;font-size:14px;\">\u907f\u514d\u6700\u5e38\u898b Audit \u554f\u984c\u3002<\/span>\n<\/a>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n<section class=\"sp-section\" style=\"background:#ffffff;padding:55px 20px;\">\n\n<div style=\"max-width:980px;margin:auto;\">\n\n<h2 style=\"margin:0 0 20px;font-size:28px;color:#14213D;\">\nAudit Checklist \u5e38\u898b\u554f\u984c\n<\/h2>\n\n<div style=\"display:grid;gap:12px;\">\n\n<details style=\"background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:16px;\">\n<summary style=\"font-weight:800;\">Audit Checklist \u662f\u5426\u6bcf\u9593\u516c\u53f8\u90fd\u4e00\u6a23\uff1f<\/summary>\n<p style=\"margin-top:12px;line-height:1.8;color:#4b5563;\">\n\u57fa\u672c\u6587\u4ef6\u5927\u81f4\u76f8\u540c\uff0c\u4f46\u4e0d\u540c\u696d\u52d9\u3001\u4ea4\u6613\u53ca\u884c\u696d\u53ef\u80fd\u9700\u8981\u984d\u5916 Supporting Documents\u3002\n<\/p>\n<\/details>\n\n<details style=\"background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:16px;\">\n<summary style=\"font-weight:800;\">\u53ea\u6709\u9280\u884c\u6708\u7d50\u55ae\u662f\u5426\u8db3\u5920\uff1f<\/summary>\n<p style=\"margin-top:12px;line-height:1.8;color:#4b5563;\">\n\u901a\u5e38\u4e0d\u8db3\u5920\u3002Auditor \u4e00\u822c\u4ecd\u9700\u8981 Invoice\u3001Receipt\u3001Contract\u3001Payment Proof \u7b49 supporting documents\u3002\n<\/p>\n<\/details>\n\n<details style=\"background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:16px;\">\n<summary style=\"font-weight:800;\">Receipt \u4e0d\u898b\u4e86\u600e\u9ebc\u8fa6\uff1f<\/summary>\n<p style=\"margin-top:12px;line-height:1.8;color:#4b5563;\">\n\u53ef\u8996\u4e4e\u60c5\u6cc1\u63d0\u4f9b\u5176\u4ed6 supporting documents \u6216\u4ea4\u6613\u89e3\u91cb\uff0c\u4f46\u662f\u5426\u8db3\u5920\u9808\u7531 auditor \u5224\u65b7\u3002\n<\/p>\n<\/details>\n\n<details style=\"background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:16px;\">\n<summary style=\"font-weight:800;\">Audit Checklist \u53ef\u4ee5\u63d0\u65e9\u6e96\u5099\u55ce\uff1f<\/summary>\n<p style=\"margin-top:12px;line-height:1.8;color:#4b5563;\">\n\u53ef\u4ee5\uff0c\u800c\u4e14\u8d8a\u65e9\u6574\u7406\uff0cAudit \u901a\u5e38\u8d8a\u9806\u5229\uff0c\u4ea6\u8f03\u5bb9\u6613\u8d95\u4e0a IRD \u5831\u7a05\u671f\u9650\u3002\n<\/p>\n<\/details>\n\n<details style=\"background:#f8fafc;border:1px solid #e5e7eb;border-radius:12px;padding:16px;\">\n<summary style=\"font-weight:800;\">Sparks \u53ef\u4ee5\u5354\u52a9\u6aa2\u67e5 Audit Checklist \u55ce\uff1f<\/summary>\n<p style=\"margin-top:12px;line-height:1.8;color:#4b5563;\">\n\u53ef\u4ee5\u3002\u6211\u5011\u53ef\u5148\u4e86\u89e3\u516c\u53f8\u7684\u4ea4\u6613\u985e\u578b\u3001\u6587\u4ef6\u53ca Audit \u9032\u5ea6\uff0c\u518d\u5354\u52a9\u6aa2\u67e5\u7f3a\u5c11\u54ea\u4e9b\u8cc7\u6599\u53ca\u4e0b\u4e00\u6b65\u5b89\u6392\u3002\n<\/p>\n<\/details>\n\n<\/div>\n\n<\/div>\n\n<\/section>\n\n<section style=\"background:#14213D;padding:52px 20px 70px;\">\n\n<div style=\"max-width:860px;margin:auto;text-align:center;\">\n\n<div style=\"display:inline-block;border:1px solid #FCA311;color:#FCA311;padding:7px 14px;border-radius:999px;font-size:13px;font-weight:800;margin-bottom:16px;\">\nSparks Audit Support\n<\/div>\n\n<h2 style=\"margin:0 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