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Members' Handbook and Due Process
Members' Handbook
Volume III
HKSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
Updates
Volume I
Volume II
Volume III
Volume IV
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Content page of Volume III Auditing and Assurance Standards
------------------- Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the respective effective dates as indicated) ------------------
Preface to the Hong Kong Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements
Glossary of Terms Relating to Hong Kong Standards on Quality Management, Auditing, Review, Other Assurance and Related Services
HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and Conforming Amendments to HKSAs and Related Material Arising from the Quality Management Projects
HKSQM 1 (Revised) Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
HKSQM 2 Engagement Quality Reviews
HKSQM 2 (Revised) Engagement Quality Reviews
Hong Kong Framework for Assurance Engagements
HKSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing
HKSA 210 Agreeing the Terms of Audit Engagements
HKSA 220 (Revised) Quality Management for an Audit of Financial Statements
HKSA 220 (Revised 2024) Quality Management for an Audit of Financial Statements
HKSA 230 Audit Documentation
HKSA 230 (Revised) Audit Documentation
HKSA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
HKSA 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
HKSA 250 (Revised) Consideration of Laws and Regulations in an Audit of Financial Statements
HKSA 250 (Revised 2024) Consideration of Laws and Regulations in an Audit of Financial Statements
HKSA 260 (Revised) Communication with Those Charged with Governance
HKSA 260 (Revised 2024) Communication with Those Charged with Governance
HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
HKSA 300 Planning an Audit of Financial Statements
HKSA 300 (Revised) Planning an Audit of Financial Statements
HKSA 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement
HKSA 315 (Revised 2019) (2024) Identifying and Assessing the Risks of Material Misstatement
HKSA 320 Materiality in Planning and Performing an Audit
HKSA 320 (Revised) Materiality in Planning and Performing an Audit
HKSA 330 The Auditor’s Responses to Assessed Risks
HKSA 402 Audit Considerations Relating to an Entity Using a Service Organization
HKSA 402 (Revised) Audit Considerations Relating to an Entity Using a Service Organization
HKSA 450 Evaluation of Misstatements Identified during the Audit
HKSA 500 Audit Evidence
HKSA 501 Audit Evidence - Specific Considerations for Selected Items
HKSA 501 (Revised) Audit Evidence - Specific Considerations for Selected Items
HKSA 505 External Confirmations
HKSA 510 Initial Audit Engagements - Opening Balances
HKSA 510 (Revised) Initial Audit Engagements - Opening Balances
HKSA 520 Analytical Procedures
HKSA 530 Audit Sampling
HKSA 540 (Revised) Auditing Accounting Estimates and Related Disclosures
HKSA 550 Related Parties
HKSA 550 (Revised) Related Parties
HKSA 560 Subsequent Events
HKSA 570 (Revised) Going Concern
HKSA 570 (Revised 2024) Going Concern
HKSA 580 Written Representations
HKSA 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
HKSA 600 (Revised) Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
HKSA 610 (Revised 2013) Using the Work of Internal Auditors
HKSA 610 (Revised 2013) (2024) Using the Work of Internal Auditors
HKSA 620 Using the Work of an Auditor’s Expert
HKSA 700 (Revised) Forming an Opinion and Reporting on Financial Statements
HKSA 700 (Revised 2024) Forming an Opinion and Reporting on Financial Statements
HKSA 701 Communicating Key Audit Matters in the Independent Auditor's Report
HKSA 701 (Revised) Communicating Key Audit Matters in the Independent Auditor's Report
HKSA 705 (Revised) Modifications to the Opinion in the Independent Auditor's Report
HKSA 705 (Revised 2024) Modifications to the Opinion in the Independent Auditor's Report
HKSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
HKSA 706 (Revised 2024) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
HKSA 710 Comparative Information - Corresponding Figures and Comparative Financial Statements
HKSA 710 (Revised) Comparative Information - Corresponding Figures and Comparative Financial Statements
HKSA 720 (Revised) The Auditor's Responsibilities Relating to Other Information
HKSA 720 (Revised 2024) The Auditor's Responsibilities Relating to Other Information
HKSA 800 (Revised) Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
HKSA 805 (Revised) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
HKSA 805 (Revised 2024) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
HKSA 810 (Revised) Engagements to Report on Summary Financial Statements
HKSRE 2400 (Revised) Engagements to Review Historical Financial Statements
HKSRE 2400 (Revised 2024) Engagements to Review Historical Financial Statements
HKSRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity
HKSAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information
HKSAE 3402 Assurance Reports on Controls at a Service Organization
HKSAE 3410 Assurance Engagements on Greenhouse Gas Statements
HKSAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
HKSIR 200 Accountants' Reports on Historical Financial Information in Investment Circulars
HKSIR 400 (Revised) Comfort Letters and Due Diligence Meetings
HKSIR 500 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness
HKSRS 4400 (Revised) Agreed-Upon Procedures Engagements
HKSRS 4410 (Revised) Compilation Engagements
PN 600.1 (Revised) Reports by the auditor under the Companies Ordinance (Cap.622)
PN 600.1 (Revised 2024) Reports by the auditor under the Companies Ordinance (Cap.622)
PN 620.2 (Revised) Communication between the Auditor and the Insurance Authority
PN 720 Acting as Scrutineer at a General Meeting of a Listed Issuer
PN 730 (Revised) Guidance for Auditors Regarding Preliminary Announcements of Annual Results
PN 740 (Revised) Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules
PN 750 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal
PN 810.1 (Revised) Licensed Insurance Broker Companies - Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules
PN 810.2 (Revised) The Duties of the Auditor of an Insurer authorized under the Insurance Ordinance
PN 820 (Revised) The Audit of Licensed Corporations and Associated Entities of Intermediaries
PN 820 (Revised 2024) The Audit of Licensed Corporations and Associated Entities of Intermediaries
PN 830 (Revised) Reports by the Auditor Under the Banking Ordinance
PN 840 (Revised) Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules
PN 850 (Revised) Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department
PN 851 (Revised) Reporting on the Annual Financial Reports of Non-governmental Organisations
PN 852 Review of lottery accounts
PN 860.1 (Revised) The Audit of Retirement Schemes
PN 870 The assessments of Certification Authorities under the Electronic Transactions Ordinance
PN 871 Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA
PN 900 (Revised) Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard
PN 900 (Revised 2024) Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard
HKAPG 1000 Special Considerations in Auditing Financial Instruments
------------------ Section 2: Pronouncements issued but not yet effective ---------------------
Narrow Scope Amendments to HKSA 700 (Revised) and HKSA 260 (Revised) as a Result of the Revisions to the HKICPA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)
HKSA 706 (Revised) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
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