In the accounting of Hong Kong companies, most companies involve accounts receivable and payables, advance payment and other current accounts, so in the audit of Hong Kong companies, the auditor will certify these current accounts. To ensure that the company's current payments meet the audit "existence" of the designation.

Hong Kong company audit letter is divided into positive letter and negative letter. Positive letter means that no matter whether the letter is consistent or not, the company to be certified will reply to the letter. The negative certification only in the case of non-compliance of the certified company needs to return the letter. In the audit of Hong Kong companies, positive evidence is used.

In Hong Kong company audit letter, each auditor uses different methods for verification. Some auditors use all items for verification, so some customers will see that all my accounts receivable have been verified this year. However, some auditors use the method of audit sampling to confirm the current payment, such as only the part of accounts receivable. Because each auditor has different acceptance degree of audit risk and different auditor's professional judgment level, so the way of proof is also different.

Only with more knowledge about accounting and auditing of Hong Kong companies can we enhance the dependence of prospective users on the financial statements of the company.

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