‘The Audit Commission is like an external auditor with many of the features of the internal auditor, however the auditing topics are governing administration departments and the general public sector,’ Lam explains. The auditor might also bring that view to the attention with the company customers at a typical Conference.  https://hongkongaudit08516.therainblog.com/32483656/not-known-details-about-hksa-hong-kong-standards-on-auditing