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pn1013

PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...

Release Date: 2019-03-25

File Type: pdf | Size: 126 KB

hksa706cfd

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...

Release Date: 2019-03-25

File Type: pdf | Size: 200 KB

hksa51015

Initial Audit Engagements —Opening Balances Hong Kong Standard on Auditing 510 HKSA 510 Issued September 2009; revised July 2010, June 2014, August 2015, June 2017, December 2021, March 2023, January ...

Release Date: 2019-03-25

File Type: pdf | Size: 387 KB

hksa300cfd

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

Release Date: 2019-03-25

File Type: pdf | Size: 195 KB

update171

i Update No. 171 (Issued 30 July 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii. R ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

DC order-0852-0427

IN THE MATTER OF A Complaint made under section 34(I )(a) and section 34(, AAA) of the Professional Accountants Ordinance, Cap 50 B ETVVE E N Worldwide Executive Limited Before a Disciplinary Committe ...

Release Date: 2016-04-27

File Type: pdf | Size: 502 KB

MPS_Module C_Part 1_Upload

Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda Identifying and assessing the risks of material misstatement at financial statement and assertion level (HKSA 315 ...

Release Date: 2016-04-18

File Type: pdf | Size: 804 KB

Business Report Writing_Mabel Chan

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 1HKICPA Accounting and Business Management Case Competition 2014-2015 Dr. Mable Chan Lecturer Department o ...

Release Date: 2014-11-17

File Type: pdf | Size: 932 KB

pr20130110-tc

1 致：編採主任／新聞／財經版編輯香港會計師公會提出財政預算案建議要求政府運用稅務政策及預算案措施扶助本港家庭及低收入階層，加強支援中小企，提升整體商業競爭力建議措施主力改善市民大眾的生活質素，以及提出鞏固香港經濟的稅務政策(香港，二零一三年一月十日) 香港會計師公會預計政府在2012-13 年度的預算盈餘將超過250 億元（港元，下同），至2013 年3 月31 日的財政儲備將約有6,950 ...

Release Date: 2013-01-10

File Type: pdf | Size: 207 KB

comvita_Dec

姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...

Release Date: 2012-12-03

File Type: pdf | Size: 348 KB

order-reasons-ccchan

Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...

Release Date: 2012-02-23

File Type: pdf | Size: 489 KB

order-reasons-ccchan_1

Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...

Release Date: 2012-02-23

File Type: pdf | Size: 489 KB

ed-pn1013

ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...

Release Date: 2003-06-06

File Type: pdf | Size: 45 KB

ed-pn1013

Release Date: 2003-06-06

File Type: pdf | Size: 45 KB

Joint Scholarship Final Awardees List_Webpage Update

HKICPA/HKABE Joint Scholarship for BAFS 2021/22 List of awardees No. School Name Student Name 1 Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Leung Yat Long 梁逸朗2 Assembly of God Hebron Secondary S ...

File Type: pdf | Size: 888 KB

MPS_Module C_Part 1_Upload

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File Type: pdf | Size: 804 KB

ps_disclosure

Disclosure Initiative—Principles of Disclosure IFRS Standards Project Summary March 20192 Project Summary Disclosure Initiative—Principles of Disclosure March 2019 Principles of Disclosure The Inte ...

File Type: pdf | Size: 243 KB

HK Best written proposal 2020_Undergraduate group

Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...

File Type: pdf | Size: 845 KB

1462S_24Aug2020_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

File Type: pdf | Size: 608 KB

1420P_23Dec2019_Redacted

IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the PA ...

File Type: pdf | Size: 611 KB

AGM Booklet

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File Type: pdf | Size: 4 MB

AGM Booklet

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form-r7

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR THE INSOLVENCY SPECIALIST DESIGNATION For Office Use Only Name: ( ...

File Type: doc | Size: 294 KB

42300

File Type: pdf | Size: 331 KB

HKICPA SSG Scholarship 2023-24 Webpage version

No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...

File Type: pdf | Size: 376 KB

HKICPA SSG Scholarship 202324 Final Webpage version

File Type: pdf | Size: 387 KB

HKBN Handbill 20240229 CHN

客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

File Type: pdf | Size: 760 KB

ED_I2C_ISA_501_520_265_402_ISAE_3402

January 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING AND INTERNATIONAL STANDAR ...

Release Date: 2008-01-08

File Type: pdf | Size: 2 MB

ED_I2C_ISA 501_520_265_402_ISAE_3402

Release Date: 2008-01-08

File Type: pdf | Size: 2 MB

update 260

i Update No. 260 (Issued 22 April 2021) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii ...

File Type: pdf | Size: 2 MB

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pn1013

hksa706cfd

hksa51015

hksa300cfd

update171

DC order-0852-0427

MPS_Module C_Part 1_Upload

Business Report Writing_Mabel Chan

pr20130110-tc

comvita_Dec

order-reasons-ccchan

order-reasons-ccchan_1

ed-pn1013

ed-pn1013

Joint Scholarship Final Awardees List_Webpage Update

MPS_Module C_Part 1_Upload

ps_disclosure

HK Best written proposal 2020_Undergraduate group

1462S_24Aug2020_edited

1420P_23Dec2019_Redacted

AGM Booklet

AGM Booklet

form-r7

42300

HKICPA SSG Scholarship 2023-24 Webpage version

HKICPA SSG Scholarship 202324 Final Webpage version

HKBN Handbill 20240229 CHN

ED_I2C_ISA_501_520_265_402_ISAE_3402

ED_I2C_ISA 501_520_265_402_ISAE_3402

update 260