Advocacy for the profession 20 Advocate for the requirement of QA in listed companies, and seek opportunities to raise the issue through consultation responses and study reports, etc. 21 Continue to ...
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...
i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...
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 ...
HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017 January 2019, September 2019, July 2020, January 2021 December 2021, May 2022, January 2024, June 2024* Communication with Those ...
THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements Hong Kong Standard on Auditing ...
Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...
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, ...
Going Concern Hong Kong Standard on Auditing 570 (Revised) Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA 570 (Revised) Issued August 2015; revised J ...
Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...