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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 ...
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Update No. 39 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...
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Licensed Insurance Brokers Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) RulesMinimum Requirements Specified by the Insura ...
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ab3c922
Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings Technical Bulletin Technical Bulletin -AATB 3 ...
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hksae3000rev
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