Investor Presentaiton
Appendix G
Requirements applicable to entities not incorporated under the Hong Kong Companies Ordinance and
listed on the Stock Exchange of Hong Kong
Example auditor's report for Bermuda incorporated issuers
Independent auditor's report to the shareholders of [name of company]
(Incorporated in Bermuda with limited liability)
Opinion
We have audited the consolidated financial statements of [name of company] ("the company") and its subsidiaries ("the
group") set out on pages to ....., which comprise the consolidated statement of financial position as at 31 December
2023, the consolidated statement of profit or loss, the consolidated statement of profit or loss and other comprehensive
income, the consolidated statement of changes in equity and the consolidated cash flow statement for the year then ended
and notes, comprising material accounting policy information³ and other explanatory information.
In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of the
group as at 31 December 2023 and of its consolidated financial performance and its consolidated cash flows for the year
then ended in accordance with Hong Kong Financial Reporting Standards ("HKFRSS") issued by the Hong Kong Institute of
Certified Public Accountants ("HKICPA") and have been properly prepared in compliance with the disclosure requirements
of the Hong Kong Companies Ordinance.
Basis for opinion
We conducted our audit in accordance with Hong Kong Standards on Auditing ("HKSAS") issued by the HKICPA. Our
responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the consolidated
financial statements section of our report. We are independent of the group in accordance with the HKICPA's Code of
Ethics for Professional Accountants ("the Code") together with any ethical requirements that are relevant to our audit of
the consolidated financial statements in [jurisdiction], and we have fulfilled our other ethical responsibilities in accordance
with these requirements and the Code. We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our opinion.
Key audit matters
Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the
consolidated financial statements of the current period. These matters were addressed in the context of our audit of the
consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate
opinion on these matters.
[Heading: name the specific key audit matter]
Refer to notes [...] to the consolidated financial statements and the accounting policies on page [...].
The Key Audit Matter
[description]
We identified [name of specific key audit matter] as a key
audit matter because [...]
How the matter was addressed in our audit
Our audit procedures to [...] included the following:
Information other than the consolidated financial statements and auditor's report thereon
The directors are responsible for the other information. The other information comprises all the information included in the
annual report, other than the consolidated financial statements and our auditor's report thereon.
Our opinion on the consolidated financial statements does not cover the other information and we do not express any form
of assurance conclusion thereon.
In connection with our audit of the consolidated financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we
are required to report that fact. We have nothing to report in this regard.
G6
© 2023 KPMG, a Hong Kong partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited ("KPMG International"),
a private English company limited by guarantee. All rights reserved.View entire presentation