He Huiling tells you what the list of materials required for the audit is:
(1) Registration certificate, articles of association, latest annual return and business registration certificate (if the director is changed midway, a copy or scanned copy of the original shall be provided)
(2) Bank documents: bank monthly statement and bank receipt and payment memo for letter of credit transactions;
Remarks: (1) Provide the monthly statement of the account opening bank during the accounting period. All the monthly statements and correspondence of the account opening bank must specify the source and flow direction of each receipt and payment, and the trading amount must be consistent with the bank's receipt and payment amount.
(2) If the income on the monthly statement is sales income, please provide sales bills or receipts (receipts issued by our company, etc.). );
(3) If you purchase goods, you must provide purchase bills or payment vouchers (receipts, remittance receipts and other vouchers proving payment issued by the other party);
(4) If transferring money on behalf of the customer, the receipt of the payment received by the customer or the wire transfer slip sent to the customer shall be provided;
(3) Sales or purchase: sales documents or contracts. Purchase documents or contracts; Remarks: Sales and purchase documents should show the following basic contents:
(1) Company name and business address of the buyer and the seller;
(2) Bill number, name of goods, unit price, quantity, currency and total price;
(3) indicate the mode of payment;
(4) The date of the bill is subject to the actual transaction time;
(5) All bills must be stamped and signed by the billing company.
(4) Expense documents (if any):
(1) Payroll (company seal and employee's signature are required, and a copy of employee's ID card or passport is provided) Note: There is a tax in Hong Kong, namely employee's personal income tax. Individual income tax is exempted when the annual salary of each employee does not exceed 120000 Hong Kong dollars. If no employees are employed, the payroll tax will be declared as zero, that is, the salary expenses will be zero.
(2) Rent (a rental contract signed in the name of the company must be provided)
(3) Commission/consultant fee/service fee (the company needs to provide the company address, and the individual needs to provide a copy of ID card or passport).
(4) Office expenses, entertainment expenses, travel expenses, etc. (Note: The company name must be on the filled bill)
(five) a copy or scanned copy of the original audit report submitted to the tax bureau in the previous year.
Companies applying for loans need to issue unqualified audit opinions, and whether they can issue unqualified audit opinions needs to be audited according to the integrity of the audit materials provided by the company.