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Page 1: Audited Report 2018 19 HKPC&SAPD BWhksapd.org/home/documents/2019/2018_19 Auditor's Report_Appendix 2.pdf · Obtain an understanding of internal control relevant to the audit in order
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Page 2: Audited Report 2018 19 HKPC&SAPD BWhksapd.org/home/documents/2019/2018_19 Auditor's Report_Appendix 2.pdf · Obtain an understanding of internal control relevant to the audit in order
Page 3: Audited Report 2018 19 HKPC&SAPD BWhksapd.org/home/documents/2019/2018_19 Auditor's Report_Appendix 2.pdf · Obtain an understanding of internal control relevant to the audit in order
Page 4: Audited Report 2018 19 HKPC&SAPD BWhksapd.org/home/documents/2019/2018_19 Auditor's Report_Appendix 2.pdf · Obtain an understanding of internal control relevant to the audit in order
Page 5: Audited Report 2018 19 HKPC&SAPD BWhksapd.org/home/documents/2019/2018_19 Auditor's Report_Appendix 2.pdf · Obtain an understanding of internal control relevant to the audit in order