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      IES8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements

       

       

        


      Technical Resources

      This webpage contains pronouncements, guides and articles that are relevant to IES 8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements.

       

      Effective date

      1 July 2016

       

      Why do we need this standard

      IES 8 provides a closer link between the competence and capability requirements set out in ISA/HKSA 220 and ISQC/HKSQC 1 and addresses issues regarding the use of the term ‘audit professional’, which was not common within every audit engagement. IES 8 also recognize that learning and development occurs throughout an individual’s career and development and maintenance of competence required for performing the roles of an engagement partner occurs over time. While a premise of IES 8 is that engagement partners have already developed the professional competence to assume that role, IES 8 acknowledges that engagement partners operate in an environment of significant change which is why this particular IES requires engagement partners to develop and maintain professional competence throughout their careers.

       

      Click below for more information


      901BTRIBe IES 8 (Revised)
      file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif
      file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif
      Additional references issued by Standard Setters and Regulators
       

      Focus:



      Additional references issued by Standard Setters and Regulators
      file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif The Institute
      file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif IAESB

       

       

       

      Last updated: March 2021

       

      Frequently used resources

       
       



      Technical enquiries

        Click here to submit questions on standards issued by the Institute.
         
       
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