satmeetingnotes2017_full_sc_v3
國家稅務總局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港会计师公会(“公会”)于2017 年5 月16 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会,并深信此会议能促进国税总局与公会长远 ...
satmeetingnotes2017_full_en
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2017 This material is intended for use of Institute members and students and Taxation Fac ...
sat-meeting-notes-en
Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2013 This material is intended for use of Institute members and students and Taxation Fac ...
sas700
SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...
sas610
SAS 610 (revised October 02) 1 STATEMENT OF AUDITING STANDARDS 610 COMMUNICATIONS OF AUDIT MATTERS WITH THOSE CHARGED WITH GOVERNANCE (Effective for audits of financial statements for periods beginnin ...
sas600
SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...
sas520
SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...
sas500
SAS 500 (January 04) 1 STATEMENT OF AUDITING STANDARDS 500 AUDIT EVIDENCE (Issued January 2004) Contents Paragraphs Introduction 1 -2 Concept of Audit Evidence 3 -6 Sufficient Appropriate Audit Eviden ...
sas480
SAS 480 (August 01) 1 STATEMENT OF AUDITING STANDARDS 480 AUDIT CONSIDERATIONS RELATING TO ENTITIES USING SERVICE ORGANIZATIONS (Effective for audits of financial statements for periods beginning befo ...
sas460
SAS 460 (August 97) 1 STATEMENT OF AUDITING STANDARDS 460 RELATED PARTIES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...
sas450
SAS 450 (January 01) 1 STATEMENT OF AUDITING STANDARDS 450 OPENING BALANCES AND COMPARATIVES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Para ...
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 ...
sas430
SAS 430 (July 97) 1 STATEMENT OF AUDITING STANDARDS 430 AUDIT SAMPLING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 ...
sas421
SAS 421 (February 03) 1 STATEMENT OF AUDITING STANDARDS 421 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for periods beginning before 15 December 2004 ...
sas420
SAS 420 (July 97) 1 STATEMENT OF AUDITING STANDARDS 420 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...
sas410
SAS 410 (July 97) 1 STATEMENT OF AUDITING STANDARDS 410 ANALYTICAL PROCEDURES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...
sas402
SAS 402 (revised June 02) 1 STATEMENT OF AUDITING STANDARDS 402 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...
sas401
SAS 401 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 401 AUDIT EVIDENCE -CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financial statements for periods beginning before 15 Decemb ...