香港公司审计所需文件，提供该年度的有关文件，明细如下：
1. Financial Statements and Trial Balance;
财务报表及电子表格；
2. Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;
帐册包括总分类帐，明细分类帐，银行日记帐及现金日记帐；
3. Stock book;
存货明细帐；
4. Monthly bank statements;
银行月结单；
5. Vouchers including payment vouchers, receipt vouchers and journal vouchers;
记帐凭证包括支出传票，收入传票及分录传票；
6. Sales invoices; and
销货发票；
7. Purchase invoices.
购货发票。
