Navigating Hong Kong’s rigorous automobile manufacturer audit process demands expert knowledge of the HKFRS framework. This article outlines key focus areas including strict revenue recognition compliance and effective internal control evaluation. A review of illustrative audit documentation generated by Audit Program 3.0 demonstrates how the solution can automate 99.99% of audit procedures, save significant time, and enhance audit quality for Hong Kong CPAs – empowering them to confidently tackle complex audits and meet strict AFRC standards.