Can a Hong Kong company do an audit report without documents? Is it formal?

Audit process, the accountant will be on each transaction related documents and accounts for comparison, if found problems also need to check with the business owner one by one, this stage will take a long time, now Hong Kong side as long as you have an account, even if the Inland Revenue Department do not want you to audit reports, do not want to do your accounts, the bank will not let you off the hook, and now Hong Kong side of the bank audit is very strict, it must be a year to do once, I do foreign trade business so many years, every year to do, to need to search for "Berlin Enterprise" price is not high. I do my own foreign trade business so many years, every year, to need to search the "Berlin enterprises" price is not high.