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ED-ed10-IE
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
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ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
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acc_ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
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ED10_Ill_Dec08
DRAFT ILLUSTRATIVE EXAMPLES ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Illustrative ExamplesDraft Illustrative Examples ED 10 CONSOLIDATED FINA ...
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違反道德守則:商界專業會計師的案例研究
本文探討《專業會計師道德守則》如何提升商界專業會計師的專業行為與誠信的重要性。 《專業會計師道德守則》(下稱「守則」)(Code of Ethics for Professional Accountants)適用於所有香港會計師公會會員。該守則的A章是根據國際會計師職業道德準則理事會(International Ethics Standards Board for Accountants)的《國際 ...
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notes_for_auditors_Nov05old
Innovation and Technology Fund (ITF) Notes for Auditors of Recipient Organisations Pursuant to the agreement made between the HKSAR Government and the Recipient Organisations (ROs) in respect of each ...
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notes_for_auditors_Nov05
Innovation and Technology Fund (ITF) Notes for Auditors of Recipient Organisations Pursuant to the agreement made between the HKSAR Government and the Recipient Organisations (ROs) in respect of each ...
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1_307
1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...
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Exam Technique Seminar_Module A
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Case1
HONG KONG INSTITUTE OF CPAs CPD Programme Practice Review Seminar CASE 1 ABC LIMITED AUDITED FINANCIAL STATEMENTS 31 DECEMBER 2004 [Extracts only] L:\Tiffany\SMPC\Ad Hoc\050806&0903_Audit Document ...
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case-eng
JOINT FINANCIAL INTELLIGENCE UNIT Stewart McGlynn Chief Inspector of Police Joint Financial Intelligence Unit AML Seminar to Accountants - JFIU4 March 2010 Suggested format & content detailed in J ...
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Module C (Dec10)_Answer
Module C (Dec10)_Answer Module C (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under HKSQC 1 (Clarified) “Quality control for firms that perform audits ...
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newbooks-dec
1 New Books in Library (Dec 2010) Audit and Assurance Title /Author: Wiley practitioner's guide to GAAS 2011 : covering all SASs, SSAEs, SSARSs, and interpretations /Steven M. Bragg Publisher: Hob ...
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Module A (Jun 15)_Question_v2
Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
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Module A (Jun 15)_Question
Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
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Case2
HONG KONG INSTITUTE OF CPAs CPD Programme Practice Review Seminar CASE 2 AUDIT PROGRAMMES Scenario 1 AUDIT PROGRAMME – GENERAL CLIENT:DEF Limited Prepared by :ZYX Date : 6 May 05 PERIOD :y.e. 31 Dec 0 ...
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Module C (Dec10)_Question
Module C (Dec10)_Question Module C (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...
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hksae3402
Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports on Assurance Reports onAssurance Reports onAssurance Reports on Controls at a Service Controls at a Service Controls at ...