ED-IAS1-FS
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LPMC_6thEdition
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update226
i Update No. 226 (Issued 30 January 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -iv and replace with the revised pages i ...
update193
i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...
hksa70515
MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of f ...
update173
i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...
update125
i Update No. 125 (Issued 28 February 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pa ...
210_el
1 August 2016 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第210 ...
700_20
1 August 2016 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第210 ...
7002112c
1 January 2024 示例一:為一間在香港成立並根據《香港財務報告準則》擬備財務報表的上市公司出具的核數師報告本核數師報告示例假設了以下情況: 對一間上市公司以《香港財務報告準則》擬備的整套財務報表進行審計。該審計不是集團審計(即《香港審計準則》第600號並不適用)。 該等財務報表是公司董事根據《香港財務報告準則》(通用目的框架)而擬備。 審計業務約定書的條款反映了《香港審計準則》第21 ...
f22
Hong Kong Framework for Assurance Engagements Hong Kong Framework for Assurance Engagements Framework Issued March 2014; Revised September 2019, July 2020, December 2021, May 2022, January 2024 Hong K ...
update069
Update No. 69 (Issued September 2009) This Update contains the third part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Ko ...
AT-Law Sample Question_181004
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sas440
SAS 440 (July 97) 1 STATEMENT OF AUDITING STANDARDS 440 REPRESENTATIONS BY MANAGEMENT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...
SPEECH to HKICPA-17-11-04_291104
Index to the Speech delivered by the Registrar on 17 November 2004 Paragraphs Contents1 Basis of Procedural Guides 2 Backlogs 3 Initiation of the proceeding and subsequent communication 4 Vetting the ...
hksa580
MANAGEMENT REPRESENTATIONS 1 ED/HKSA 580 HONG KONG STANDARD ON AUDITING 580 MANAGEMENT REPRESENTATIONS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) ...
hksa580
MANAGEMENT REPRESENTATIONS 1 ED/HKSA 580 HONG KONG STANDARD ON AUDITING 580 MANAGEMENT REPRESENTATIONS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) ...
Module A (Jun11)_Question
Module A (Jun11)_Question Module A (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...