HKICPA QP Module 8 Principles Of Auditing Practice Questions - HKICPA Qualification Programme Associate Level Module 8 Principles Of Auditing (Hong Kong) Exam

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Under the Hong Kong Companies Ordinance (Cap. 622), who is primarily responsible for the preparation of financial statements that give a true and fair view?

The external auditor appointed by the shareholders The audit committee of the company The directors of the company The internal audit department of the company

Correct Answer:

The directors of the company

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