GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Is ...
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor und ...
Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...
Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...
Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIssue ...
Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...