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Annual Report 2002 • 5 President’s Statement The past 12 months have been historic ones for us here at the Hong Kong Society of Accountants, in which we have passed significant milestones on our ...
FE (Dec 16) Paper I_Question_2
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FE (Dec 16) Paper I_Question
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itc_730pn20
20 November 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note (PN) 730 (Revised) Guidance for Audi ...
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hksa706cfd
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hksa51015
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LPMC_6thEdition
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update193
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hksa70515
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update173
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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 ...