香港公司審計(jì)所需文件，提供該年度的有關(guān)文件，明細(xì)如下：

1. Financial Statements and Trial Balance;
財務(wù)報表及電子表格；

2. Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;
帳冊包括總分類帳，明細(xì)分類帳，銀行日記帳及現(xiàn)金日記帳；

3. Stock book;
存貨明細(xì)帳；

4. Monthly bank statements;
銀行月結(jié)單；


5. Vouchers including payment vouchers, receipt vouchers and journal vouchers;
記帳憑證包括支出傳票，收入傳票及分錄傳票；


6. Sales invoices; and
銷貨發(fā)票；

7. Purchase invoices.
購貨發(fā)票。