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pn850f

23 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 850 (REVISED) REPORTING ON FLAG DAYS, GENERAL CHARITABLE FUND-RA ...

File Type: pdf | Size: 1 MB

72022

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information Hong Kong Standard on Au ...

File Type: pdf | Size: 695 KB

pn850

Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 PN 850 Revised March 2014; Decemb ...

Release Date: 2019-03-25

File Type: pdf | Size: 376 KB

pn850rev18

Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 (Revised) PN 850 (Revised) Issued ...

Release Date: 2019-03-25

File Type: pdf | Size: 588 KB

hksa71015

Comparative Information— Corresponding Figures and Comparative Financial Statements Hong Kong Standard on Auditing 710 HKSA 710 Issued September 2009; revised July 2010, June 2014, August 2015, June 2 ...

Release Date: 2019-03-25

File Type: pdf | Size: 397 KB

update220

i Update No. 220 (Issued 21 November 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...

Release Date: 2019-03-25

File Type: pdf | Size: 608 KB

Module B_Preseen_20182

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Release Date: 2018-08-02

File Type: pdf | Size: 309 KB

Mod_A_Part_II_Jun2017

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Release Date: 2017-04-24

File Type: pdf | Size: 3 MB

20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

Release Date: 2015-05-13

File Type: pdf | Size: 1 MB

Module B Preseen

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2013-08-09

File Type: pdf | Size: 421 KB

invitation_to_comment_iaasb2009-2011

5 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) CONSULTATION PAP ...

Release Date: 2007-10-08

File Type: pdf | Size: 322 KB

invitation_to_comment_iaasb2009-2011

Release Date: 2007-10-08

File Type: pdf | Size: 322 KB

hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

Release Date: 2004-11-16

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hksa545

Release Date: 2004-11-16

File Type: pdf | Size: 159 KB

pn850

File Type: pdf | Size: 376 KB

20150512_ETSI_C

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File Type: pdf | Size: 1004 KB

Compliance Annual Report 2018

2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

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HKICPA Annual Report 2022 Chi

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File Type: pdf | Size: 9 MB

Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

File Type: pdf | Size: 8 MB

ed_240r

International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...

File Type: pdf | Size: 1 MB

pn820_16

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...

Release Date: 2019-03-25

File Type: pdf | Size: 601 KB

update183

i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

pn830

PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...

Release Date: 2005-01-05

File Type: pdf | Size: 855 KB

ed500

International Standard on Auditing Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft October 20 ...

File Type: pdf | Size: 841 KB

update083

i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...

Release Date: 2019-03-25

File Type: pdf | Size: 1 MB

ed_ISA_250_200_500

May 2007 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 Part A -Proposed ISA 250 (Red ...

Release Date: 2007-05-18

File Type: pdf | Size: 1 MB

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