div class=trans-pagebutton class=gotoPage data-page=1Page 1button div class=trans-imageimg data-url=documentkm-c364e-20180710160404-by-the-hong-kong-institute-of-certified-public-accountantshtmlpage=1 data-page=1 class=trans-thumb lazyload alt=Page 1: KM C364e-20180710160404€¦ · by the Hong Kong Institute of Certified Public Accountants HKICPA Our engagement was also undertaken according to the terms and financial budget loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mM8Uw8AAh0BTZud3BwAAAAASUVORK5CYII= data-src=https:reader036fdocumentsnetreader036viewer20220814036094ef86aabfe6610112cb12html5thumbnails1jpg width=140 height=200 divdivdiv class=trans-pagebutton class=gotoPage data-page=2Page 2button div class=trans-imageimg data-url=documentkm-c364e-20180710160404-by-the-hong-kong-institute-of-certified-public-accountantshtmlpage=2 data-page=2 class=trans-thumb lazyload alt=Page 2: KM C364e-20180710160404€¦ · by the Hong Kong Institute of Certified Public Accountants HKICPA Our engagement was also undertaken according to the terms and financial budget loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mM8Uw8AAh0BTZud3BwAAAAASUVORK5CYII= data-src=https:reader036fdocumentsnetreader036viewer20220814036094ef86aabfe6610112cb12html5thumbnails2jpg width=140 height=200 divdivdiv class=trans-pagebutton class=gotoPage data-page=3Page 3button div class=trans-imageimg data-url=documentkm-c364e-20180710160404-by-the-hong-kong-institute-of-certified-public-accountantshtmlpage=3 data-page=3 class=trans-thumb lazyload alt=Page 3: KM C364e-20180710160404€¦ · by the Hong Kong Institute of Certified Public Accountants HKICPA Our engagement was also undertaken according to the terms and financial budget loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAQAAAC1HAwCAAAAC0lEQVR42mM8Uw8AAh0BTZud3BwAAAAASUVORK5CYII=...