Audit & Assurance

"Building confidence in capital markets."

In a global financial landscape characterised by volatility, stakeholders need not just numbers but the truth behind them. Our audit and assurance practice is the foundation of trust. We do not treat audit as a commodity but as a critical diagnostic tool to verify financial health and uncover opportunities for improvement.

Professional Audit You Can Trust

In today's complex business environment, the accuracy and reliability of financial statements are essential for maintaining investor confidence, meeting regulatory requirements and supporting strategic decisions.

LT CPA's audit and assurance team comprises experienced professionals. We are well versed in Hong Kong Standards on Auditing (HKSA) and International Standards on Auditing (ISA), and are committed to delivering high-quality audit services to our clients.

"Our risk-based audit approach focuses on the areas that matter most to your business, ensuring an efficient and valuable audit process."

Our audits are more than compliance exercises—they are opportunities to deliver valuable insights to management. By gaining a deep understanding of your operations, we identify potential risks, uncover areas for improvement and provide practical recommendations.

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Client Satisfaction

Service Overview

Comprehensive audit and assurance services to meet your needs

Statutory & Non-Statutory Audit

HKSA & ISA Compliant

We perform rigorous financial statement audits in accordance with Hong Kong and International Standards on Auditing. Our risk-based approach focuses on your industry-specific key drivers and high-risk areas, ensuring an efficient process with minimal operational disruption.

Annual statutory financial statement audits
Interim financial statement reviews
Special purpose audit reports
Compliance audits and agreed-upon procedures
Non-profit organisation audits
Government-funded project audits

Capital Market Transactions

IPO & Bond Offerings

As reporting accountants, we act as the financial gatekeeper for companies seeking to list on the Hong Kong or other major exchanges. We work with sponsors and legal counsel to deliver accountant's reports, pro forma financial information and comfort letters required for a successful IPO.

IPO accountant's reports
Pro forma financial information
Profit forecast reviews
Comfort letters
Bond offering audit services
Post-listing ongoing compliance support

Cross-Border Reporting & Consolidation

Multi-Jurisdiction

For multinational groups, we bridge the gap between local statutory requirements and international reporting frameworks. We coordinate with component auditors across jurisdictions to deliver seamless consolidated financial statements that present group performance clearly and consistently.

Group consolidated financial statement audits
IFRS/HKFRS conversion
Multi-jurisdiction audit coordination
Overseas subsidiary audit management
Related party transaction review
Foreign currency translation

Audit Process

A systematic approach to ensure quality and efficiency

Planning & Risk Assessment

Deep dive into your business, industry environment and internal controls; identify areas of significant misstatement risk and develop a tailored audit strategy.

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Internal Control Testing

Evaluate the design and operating effectiveness of internal controls over key business processes; determine the nature, timing and extent of substantive procedures.

Substantive Procedures

Perform analytical procedures and tests of details to obtain sufficient appropriate audit evidence to support the audit opinion.

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Completion & Reporting

Summarise audit findings, discuss significant matters with management, and issue the audit report and management letter.

Why Choose LT CPA for Audit

Our differentiators

Professional Qualifications

Our team holds HKICPA and internationally recognised qualifications, ensuring services meet the highest professional standards.

Partner Involvement

Every audit is supervised by a senior partner to ensure consistent audit quality and client service.

Industry Expertise

Deep understanding of sector-specific issues and delivery of targeted audit approaches and valuable industry insights.

Responsive Communication

Clear communication channels and timely updates on audit progress for a smooth, efficient process.

Need Professional Audit Services?

Let our expert team deliver high-quality audit solutions for you

Contact Us