The criteria are dependant on factors which include company sizing, profits, and quantity of staff. Specific information can be found during the Companies Ordinance. The auditor may bring that impression to the eye in the company users in a basic Assembly.  Conversation with the proposed task With all the assignments around the IAASB https://hong-kong-exchange-fees55500.tinyblogging.com/hong-kong-company-audit-requirement-things-to-know-before-you-buy-77207440